∞ 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.
∞ Internal audits may be organized on a regular basis for management or business purposes.