9.2 Internal Audit (9.2.2)

9. PERFORMANCE EVALUATION

9.2 Internal Audit

9.2.2

organization shall;

• a) plan, establish, implement and maintain an audit programme(s) including the frequency, methods, responsibilities, planning requirements and reporting, which shall take into consideration the importance of the processes concerned, changes affecting the organization, and the results of previous audits;
• b) define the audit criteria and scope for each audit;
• c) select auditors and conduct audits to ensure objectivity and the impartiality of the audit process;
• d) ensure that the results of the audits are reported to relevant management;
• e) take appropriate correction and corrective actions without undue delay
• f) retain documented information as evidence of the implementation of the audit programme and the audit results.

NOTE See ISO 19011 for guidance.