MCT Beginning T 41

1. The audit report often contains:

• Audit findings
• Auditor opinions
• Audit conclusions
• Auditor proposals
• Identified good practices

1. 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

2. The audit procedure contains, at minimum, instructions on how to:

• Plan the audits
• Conduct the audits
• Ensure auditor competence
• Assign the responsibility for managing the audit program to a qualified person

2. 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

3. 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

3. 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

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

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

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

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

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

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