9.2.2 Internal audit programme
The organization shall establish, implement and maintain (an) internal audit programme(s), including
the frequency,
methods, responsibilities, planning
requirements
and
reporting
of its
internal audits.
When establishing
the
internal audit
programme,
the
organization
shall
take
into consideration
the
environmental
importance
of the processes concerned,
changes affecting
the
organization
and
the
results
of previous audits.
The organization
shall:
a) define
the
audit criteria and scope
for
each audit;
b) select auditors
and
conduct audits
to ensure objectivity
and
the
impartiality
of the audit
process;
c) ensure that the results of
the
audits
are
reported to
relevant management.
The organization shall retain documented information as evidence of the implementation of the audit
programme and the audit
results.
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