MCT Beginning T 40

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

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

2. An internal audit is initiated, for example:

• When it is scheduled in the audit program
• Following the request of a department manager
• After a dysfunction in an activity
• Following a major evolution of a process

3. The audit report often contains:

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

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. Traps to be avoided by an auditor:

• Sharing advice or opinions
• Neglecting the work place at the expense of the documentation
• Careful listening
• Keeping people waiting for you
• Discretion