MCT Internal audit T 38

1. Auditee principles to follow include:

• Curiosity
• Confidentiality
• Remaining available
• Being benevolent and cooperative

2. The audit client can be:

• Top management
• A customer
• The certification body
• A process owner

3. Audit principles to be followed include:

• Factual approach
• Ethics
• Independence
• Professional integrity

4. Auditor principles to be followed, among other things, are:

• Factual approach
• Professional ethics
• Professional integrity
• Remaining available
• Confidentiality

5. 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