The five elements of a system review

Completing an internal audit system review can be broken down into five categories (as below). Looking at it this way ensures you have covered all parts and requirements of the task.

Personnel	Is the person trained? Is the person competent? Is the person suitable?
Materials	Are the material identified? Are all materials suitable? Are the materials in the correct condition?
Equipment	Is the equipment identified? Is the equipment suitable? Is the equipment all present?
Information	Is the information documented? Are the contents correct? Is the information controlled?
Environment	Are working conditions appropriate for the task? Is the environment hostile? Where is the task carried out?

Source: Aerospace Certifications & Training LTD

Note: Don’t forget to ask the question “can you show me?”. You must be able to verify (see evidence of) that the information that has been explained to you is true, which should then be captured in your internal audit report.

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