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Internal Audit System Base Requirements

There are several very important features to bear in mind:

  • It is important to consider whether the identified nonconformance is a repeater (recurrent).
  • Particularly in internal auditing, disagreements arise which must be resolved by the audit program manager (or the equivalent).
  • Not every nonconformance identified requires a formal corrective action.
  • Some require a minimum corrective action.
  • Some require a serious, in-depth investigation following the 8-D format.

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