Audit test plans define the structured approach for conducting interviews, observations, and control testing.
ISO 19011:2018 describes audit test planning as essential for consistent evidence collection.
A. Incorrect:
Test plans do not generate reports—they outline procedures for evidence collection.
C. Incorrect:
Audit test plans focus on specific risks rather than evaluating all elements.
Relevant Standard Reference:
ISO 19011:2018 Clause 6.4.5 (Audit Test Planning Procedures)
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