MCT Beginning T 39

1. The objectives of an audit program are influenced by:

• QSE procedures
• Expectations of top management
• IMS requirements
• Legal and other requirements (compliance obligations)
• Risks identified

2. The auditor has knowledge and controls the application of:

• Audit priciples
• Process approach
• Management principles
• Applicable requirements
• Organizing the team

3. The results of the process internal audit:

• Are management review outputs
• Are management review inputs
• Allow IMS improvement opportunities to be found
• Are verifiable evidences

4. The records related to the audits, among other things, contain the:

• Audit plan
• Audit report
• Audit procedure
• Evaluation of auditor competence
• Audit team members

5. The collected sources of information can be, for example:

• Customer expectations
• Daily results
• Conversation with auditees
• Observation of activities