MCT Internal audit T 39

1. Audit principles to be followed include:

• Factual approach
• Ethics
• Independence
• Professional integrity

2. Auditee principles to follow include:

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

3. The results of the process internal audit:

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

4. Auditor principles to be followed, among other things, are:

• Factual approach
• Professional ethics
• Professional integrity
• Remaining available
• Confidentiality

5. Internal audit can be of:

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