MCT Internal audit T 38

1. The audit client can be:

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

1. The realization processes include:

• Design and develop
• Distribute accesses
• Improve
• Apply discipline
• Implement security

2. Audit principles to be followed include:

• Factual approach
• Ethics
• Independence
• Professional integrity

2. The sell and manage authentication processes are:

• Management processes
• Realization processes
• Support processes

3. The process is:

• Any support allowing the processing of information
• Any entity that provides a product
• Anyone who receives a product
• Activities that transform inputs into outputs

3. 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

4. Internal audit can be of:

• A process
• A product
• Of a customer
• Of a supplier

4. The process approach, among other things:

• Relies on process management
• Allows roles and responsibilites to be clarified
• Focuses on the priority to investments
• Allows reducing costs, delays and waste

5. A process is determined, among other things, by its:

• Purpose
• Owner
• Strategy
• Outputs

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

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