MCT Beginning

1. The audit report often contains:

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

2. An internal audit is initiated, for example:

• When it is scheduled in the audit program
• Following the request of a department manager
• After a dysfunction in an activity
• Following a major evolution of a process

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

• AI procedures
• Expectations of top management
• AIMS requirements
• Statutory and regulatory requirements
• Risks identified

4. Examples of records related to the audits:

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

5. The results of the process internal audit:

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