MCT Beginning T 40

1. The audit report often contains:

• Audit findings
• Auditor opinions
• Audit conclusions
• Auditor proposals
• Identified good practices

2. Traps to be avoided by an auditor:

• Sharing advice or opinions
• Neglecting the work place at the expense of the documentation
• Careful listening
• Keeping people waiting for you
• Discretion

3. The implementation of the audit program requires:

• Its approval by top management
• Its communication to the concerned parties
• Management of audit methods
• Management of audit schedule
• Audit follow-up

4. The audit procedure contains, at minimum, instructions on how to:

• Plan the audits
• Conduct the audits
• Ensure auditor competences
• Assign the responsibility for managing the audit program to a qualified person

5. Improving the audit program takes into account the:

• Rate of implementation of the audit plan
• Percentage of trained persons as internal auditors
• Results of audit monitoring
• Trends of audits
• Proper application of procedures