MCT Internal audit T 43

1. The audit client can be:

• Top management
• A customer
• The certification body
• A process owner

2. Auditor principles to be followed, among other things, are:

• Factual approach
• Professional ethics
• Professional integrity
• Remaining available
• Confidentiality

3. Audit principles to be followed include:

• Factual approach
• Ethics
• Independence
• Professional integrity

4. Auditee principles to follow include:

• Curiosity
• Confidentiality
• Remaining available
• Being benevolent and cooperative

5. Internal audit can be of:

• A process
• A product
• A customer
• A supplier