MCT Beginning T 39

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 person managing the audit program, among other things, will:

• Establish the objectives and scope of the audit program
• Write the audit procedure
• Obtain the availability of auditors
• Determine participation and responsibilities
• Verify that the audit procedure is approved

3. 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

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 collected sources of information can be, for example:

• Customer expectations
• Daily results
• Conversation with auditees
• Observation of activities