Audit programme means a set of one or more audits, planned for a specific time frame and directed towards a specific purpose.

An audit programme includes all the activities necessary for planning, organising and conducting the audits.

The important points in the definition are:

• Planned
• Time frame
• Specific purpose

Audit means a systematic, independent and documented process for obtaining audit evidence and evaluating it objectively to determine the extent to which the audit criteria are fulfilled.

The important points here are:

• Systematic, independent and documented
• Evidence
• Criteria

and these will be discussed in more detail in the other Modules.

Internal audit is conducted by, or on behalf of, the organisation itself for management review and other internal purposes, and may form the basis for an organisation's self-declaration of conformity.

External audits are conducted by parties having an interest in the organisation, such as customers, or by other persons on their behalf. External audits also include those conducted by external, independent auditing organisations, such as those providing registration or certification of conformity to the requirements of specific standards.