MCT Beginning

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

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

2. Examples of records related to the audits:

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

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

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

4. 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

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

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