ABSTRACT
This chapter discusses internal audit checklist (Form 154), audit schedule (Form 153), audit plan (Form 155), internal audit report (Form 156), and non-conformance report (Form 143). It provides definitions for terminology such as audit criteria, audit scope, audit plan, audit programme, audit frequency, and planned arrangements. Observing the activities being performed, checking relevant documents and records, and interviewing personnel. Checking non-conformance product list and ascertaining the effectiveness of controls are implemented to prevent intentional or unintentional sale or delivery to customers. All auditors should set aside biases and prejudices and develop a good relationship with the auditee. Auditors should not audit the activities for which they are responsible.
