Internal audit charter and programme

The organization shall plan, establish, implement and maintain an audit programme or programmes including the frequency, methods, responsibilities, planning requirements and reporting, taking into consideration the importance of the processes concerned and the results of previous audits. The organization shall define the audit criteria and scope for each audit, select auditors and conduct audits that ensure objectivity and impartiality of the audit process, ensure the results are reported to relevant management, and retain documented information as evidence of the implementation of the programme and the audit results.

Plan, establish, implement and maintain an audit programme covering frequency, methods, responsibilities, planning requirements and reporting, weighted by the importance of the processes concerned and the results of previous audits; define the criteria and scope of each audit, select auditors and conduct audits so the process is objective and impartial, report results to relevant managers, retain documented evidence of the programme and the audit results, ensure necessary corrective actions are taken without undue delay to eliminate detected nonconformities and their causes, and ensure follow up actions verify what was done and report the verification results.