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Slide 109 of 200

Notes:

Audit Frequency

The need to perform an audit, as well as frequency, is determined by the client.

Determining frequency should take into account:

  • Results of previous audits.
  • Status & Importance of the Activity.
  • Specified or regulatory requirements.
  • Significant changes in management, organization, policy, techniques or technologies.
  • Changes to the system itself.