I am always rethinking the audit schedules/plans/programs...continuous improvement?
Seriously, to be effective you should always be rethinking the schedule. What works today doesn't necessarily work tomorrow, priorities change and the audit schedule needs to keep up with them.
If you are thinking of the "process approach" stuff then what needs to be addresses is how were you auditing, what was covered? Is it still effective? Does it still meet the requirements? Everyone needs to look at the facts, then adjust what doesn't make sense. For my clients, I don't need any changes...but looking at some companies I audit they need MEGA changes, some don't...but even the ones I see that need changes, always needed them...I never thought they were using the audit program to their advantage/CI...but sometimes my hands were tied by the shalls and I had to allow it.