The extent of an audit program can vary and will be influenced by the size, nature, and complexity of the organization being audited, as well as the following factors:

• The scope, objectives, and duration of each audit

• The frequency of audits

• The number, importance, similarity, and locations of the activities to be audited

• Relevant standards, statutory, regulatory, and contractual requirements, and other audit criteria

• Conclusions of previous audits or results from past audit program reviews

• Any language, cultural, or social issues

• The concerns of interested parties

• Significant changes to the organization or its operations

Audit Program Objectives

Objectives should be established for the audit program to guide the planning and execution of audits. These objectives should be based on considerations such as:

• Management priorities

• Commercial intentions

• Management system requirements

• Statutory, regulatory, and contractual obligations

• The need for supplier evaluations

• Customer requirements

Audit Program Responsibilities

The responsibility for managing an audit program should be assigned to one or more individuals who have a general understanding of audit principles, auditor competence, and audit techniques. They should possess management skills, as well as technical and business knowledge relevant to the activities being audited. Those responsible for managing the audit program should:

• Establish the objectives and scope of the audit program

• Define responsibilities and procedures, ensuring that resources are available

• Ensure the effective implementation of the audit program

• Ensure the maintenance of appropriate audit program records

• Monitor, review, and improve the audit program

Audit Program Procedures

Audit program procedures should address:

• Planning and scheduling audits

• Ensuring the competence of auditors and audit team leaders

• Selecting appropriate audit teams and assigning roles and responsibilities

• Conducting audits

• Following up on audits, if necessary

• Maintaining audit program records

• Monitoring the performance and effectiveness of the audit program

• Reporting to top management on the overall performance and achievements of the audit program