MCT Beginning T 37

1. The auditor has knowledge and controls the application of:

• Audit priciples
• Process approach
• Management principles
• Applicable requirements
• Organizing the team

2. The collected sources of information can be, for example:

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

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

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

4. Improving the audit program takes into account the:

• Rate of implementation of the audit plan
• Percentage of trained persons as internal auditors
• Trends of audits
• Proper application of procedures

5. The results of the process internal audit:

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