Division 6.2.1

The organisation shall conduct internal audits in an independent, impartial and transparent way to collect and analyse information for the purposes of its monitoring activities (see 6.1. Monitoring), including:

1. (a)

   A schedule of planned internal audits which can be revised depending on the results of previous audits and monitoring of performance;

2. (b)

   The identification and selection of competent auditors (see 4.2. Competence);

3. (c)

   The analysis and evaluation of the results of the audits;

4. (d)

   The identification of the need for corrective or improvement measures;

5. (e)

   The verification of the completion and effectiveness of these measures;

6. (f)

   The documentation pertaining to the execution and results of audits;

7. (g)

   The communication of the results of audits to the top management.