I. INTRODUCTION

1. An introduction for training participants to topics related to the audit process in accordance with the guidelines of ISO 19011:2018. An explanation of what an internal audit is.
2. Discussion of terms and definitions related to internal auditing as specified in ISO 19011:2018.
3. Description of the roles and responsibilities of the audit team and those supporting the audit team:
   • lead auditor,
   • internal auditor,
   • observer,
   • technical expert.
4. Presentation and explanation of the new auditing principles to training participants. Interpretation of the risk-based approach in the audit process in accordance with the guidelines of ISO 19011:2018.

II. INITIATING THE AUDIT AND PREPARING AUDIT ACTIVITIES IN ACCORDANCE WITH THE GUIDELINES OF ISO 19011:2018

1. Familiarising training participants with the stages of an internal audit.
2. Presentation of the key elements of an audit:
   • resources,
   • purpose,
   • frequency,
   • scope,
   • criteria. 
3. Extended ISO 19011:2018 guidelines on developing an audit programme:
   • discussion of responsibilities and authorities related to developing an audit programme, 
   • presentation of the principles for developing an audit programme,
   • discussion of the elements of an audit programme,
   • presentation of sample audit programmes.
4. Developing an audit plan:
   • presentation of the principles for developing an audit plan,
   • discussion of the elements of an audit plan,
   • presentation of sample audit plans.
5. Developing checklists:
   • presentation of methods for developing checklists,
   • presentation of examples of checklists.

III. CONDUCTING AUDIT ACTIVITIES IN ACCORDANCE WITH ISO 19011:2018

1. Overview of the purpose of the opening meeting:
   • components of the opening meeting,
   • participants in the opening meeting,
   • duration of the opening meeting.
2. Presentation of the principles for conducting an internal audit.
3. Discussion of communication during the audit between the auditor and the auditee:
   • appropriate and inappropriate behaviour of the auditor and the auditee during the audit.
4. Presentation of audit techniques:
   • methods of gathering information during the audit,
   • conducting audit interviews, formulating questions and using checklists during the audit,
   • reviewing documents and records during the audit,
   • observation during the audit.
5. Characteristics of types of non-conformity:
   • discussion of when a non-conformity should be identified and when an observation should be noted.
   • methods of communicating information about a non-conformity or observation to the auditee.
6. Discussion of the purpose of the closing meeting:
   • elements of the closing meeting,
   • persons attending the closing meeting,
   • duration of the closing meeting.

IV. PREPARATION OF THE AUDIT REPORT, CONCLUSION OF THE AUDIT, POST-AUDIT ACTIVITIES IN ACCORDANCE WITH ISO 19011:2018 GUIDELINES 

1. Overview of audit documents and records:
   • components of the audit report,
   • components of the non-conformity report.
2. Overview of how to report non-conformities and observations:
   • how to prepare an audit report and a non-conformity report,
   • how to formulate conclusions in the audit report and non-conformity report,
   • presentation of a sample audit report,
   • presentation of sample non-conformity reports,
   • submission of the audit report and non-conformity reports.
3. Discussion of post-audit activities.

V. REQUIREMENTS OF ISO 14001:2026

1. Requirements of the standard – Part I
   • Context of the Organisation
   • Leadership
   • Planning
   • Support

2. Requirements of the standard – Part II
   • Operational activities
   • Performance evaluation
   • Improvement