Put it simple, we usually use a "audit plan" to show our audit planning. However, since audit is a key issue to ISO 9K implementation. It requests more involvement and well preparation, so when auditor realized that your company did not well-prepared for the audit and not many staff participated in this exercies, they would like raise this isuee to remind you that "Audit" should be conducted in seriously manner. SO if you want to make "perfect', you better demonstrate about the records of training of auditor, the discussion about the scope of audit, the notice of audit to departments to inivit their participations, who is the lead internal auditor, and the follow up after audit, etc.
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