MCT Beginning T 40

1. The audit report often contains:

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

2. 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

3. The implementation of the audit program requires:

• Its approval by top management
• Its communication to the concerned parties
• Management of audit methods
• Management of audit schedule
• Audit follow-up

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

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

5. The results of the internal audit:

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