MCT Beginning T 40

1. The results of the internal audit:

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

2. The extent of the audit program, among other things, depends on:

• Process complexity
• Essential characteristics of products
• Follow-up of previous audits
• Commercial policy
• Risks identified

3. The audit report often contains:

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

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

• Audit plan
• Audit procedure
• Evaluation of auditor competence
• Audit findings
• Audit report