MCT Beginning T 40

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

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

2. The audit report often contains:

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

3. The results of the internal audit:

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

4. Improving the audit program takes into account the:

• Rate of implementation of the audit plan
• Percentage of trained persons as internal auditors
• Results of audit monitoring
• Trends of audits
• Proper application of procedures

5. The extent of the audit program, among other things, depends on:

• Process complexity
• Essential characteristics of products
• Follow-up of previous audits
• Commercial policy
• Risks identified