MCT Beginning T 38

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

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

2. The feasibility of an audit is determined by:

• The importance of the audited process
• The complexity of the audited process
• The existence of sufficient information for planning the audit
• The availability of necessary resources
• The absence of a conflict of interest

3. The audit preparation, among other things, contains:

• A review of the conformity of the documentation
• The evaluation of auditor competence
• The re-examination of previous audit reports
• The audit plan
• The audit questionnaire

4. The results of the process internal audit:

• Are management review outputs
• Are management review inputs
• Allow OH&SMS improvement opportunities to be found
• Are verifiable evidences

5. 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