MCT Internal audit T 39

1. The scope of the ISO 19011 standard, inter alia, contains the:

• Audit program
• Audit requirements
• Auditor competence
• Performing an audit

2. The results of the process internal audit:

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

3. The audit client can be:

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

4. Audit principles to be followed include:

• Factual approach
• Ethics
• Independence
• Professional integrity

5. Auditee principles to follow include:

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