What should the auditor assess to verify the establishment of an internal audit program?

Question

Options

• AWhether the organization conducts audits in a random manner
• BWhether there's a systematic process for planning and maintaining an audit program
• CWhether the auditee has general audit objectives, criteria, and scope for all the previous and
• DWhether internal audits are only conducted post nonconformity findings

• A
  11% (4)
• B
  82% (31)
• C
  5% (2)
• D
  3% (1)

Explanation

To verify the establishment of an internal audit program, the auditor must ensure there is a documented and systematic approach for planning, conducting, and maintaining internal audits. ISO/IEC 42001:2023 (Clause 9.2) and ISO 19011:2018 emphasize the need for audit programs to be risk-based and consistently applied -- not random or ad hoc. While general objectives and scope are important, they must be part of a structured program and planning process, making Option B the most accurate.

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