An audit program is the set of audits planned for a time period, with defined objectives, scope and resources.
According to ISO 19011, the audit program establishes arrangements for a set of one or more planned audits. It includes objectives, scope, schedule, methods, resources and criteria. It must be based on risk-based thinking to prioritize critical processes.
At least annually, or when significant changes in scope, organizational structure or audit results require adjustments.
Top management must assign a responsible person with competence to manage the program, even if execution is delegated to qualified auditors.
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