9.2.2Internal audit programme

The organization shall plan, establish, implement and maintain an audit programme(s), including the

frequency, methods, responsibilities, planning requirements and reporting.

When establishing the internal audit programme(s), the organization shall consider the importance of

the processes concerned 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 that ensure objectivity and the impartiality of the audit process;

c) ensure that the results of the audits are reported to relevant management;