MCT Beginning T 39

1. The auditor has knowledge and controls the application of:

• Audit priciples
• Process approach
• Management principles
• Applicable requirements
• Organizing the team

2. The objectives of an audit program are influenced by:

• QSE procedures
• Expectations of top management
• IMS requirements
• Legal and other requirements (compliance obligations)
• Risks identified

3. 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

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

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

5. 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