MCT Internal audit T 37

1. The audit client can be:

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

2. Internal audit can be of:

• A process
• A product
• A customer
• An external provider

3. Audit principles to be followed include:

• Factual approach
• Ethics
• Independence
• Professional integrity

4. Auditee principles to follow include:

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

5. The scope of the ISO 19011 standard, among other things, contains the:

• Audit program
• Audit requirements
• Auditor competence
• Audit activities