3. Adjust the scope of the audit
The question of selecting an audit perimeter only really arises for multi-site companies. In this case, there may be specific activities or processes at different sites that need to be taken into account when planning audits.
However, in the case of management system certification, certification bodies apply the rules laid down by COFRAC for multi-site certification (see Document de l’IAF pour l’audit et la certification d’un organisme multisite ).
In this case, one of the conditions of eligibility for multi-site certification is that "all sites are included in the organization's internal audit program". Often, site audit coverage is triennial, wherever possible. In other words, over the three-year period, as with certification practices, all the company's sites are included in the internal audit schedule...
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Adjust the scope of the audit