MCT Beginning T 40

1. 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

2. The records related to the audits, among other things, contain the:

• Audit plan
• Audit procedure
• Evaluation of auditor competence
• Audit findings
• Audit report

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

• FS procedures
• Expectations of top management
• FSMS requirements
• Statutory and regulatory requirements
• Risks identified

4. The results of the internal audit:

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

5. The audit report often contains:

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