MCT Beginning

1. Improving the audit program takes into account the:

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

2. The implementation of the audit program requires:

• Its approval by top management
• Its communication to the concerned parties
• Audit plans to be followed
• Audit follow-up

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

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

4. Traps to be avoided by an auditor:

• Sharing advice or opinions
• Careful listening
• Keeping people waiting for you
• Discretion
• Reading the audit questionnaire spep by step
• Neglecting the work place at the expense of the documentation

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

• Quality procedures
• Expectations of top management
• NSMS requirements
• Statutory and regulatory requirements
• Risks identified