MCT Internal audit T 39

1. Audit principles to be followed include:

• Factual approach
• Ethics
• Independence
• Professional integrity

2. The audit client can be:

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

3. Auditee principles to follow include:

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

4. Internal audit can be of:

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

5. 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