MCT Beginning T 40

1. 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

2. 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

3. The audit report often contains:

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

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

• FS procedures
• Expectations of top management
• FSMS requirements
• Statutory and regulatory requirements
• Risks identified

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

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