The audit client should make sure objectives are set for the audit programme to guide how audits are planned and performed, and that the programme is carried out effectively. The objectives should fit the audit client's context and strategic direction and support the policies and objectives of its management system. They may draw on: what interested parties need and expect; the features of processes, products, services and projects, what is required of them, and any changes made to them; the requirements of the management system, including where a combined audit brings different requirements together; the need to evaluate organizations in the supply chain; how the auditee is performing and how mature it is, as shown by performance indicators, nonconformities, incidents or complaints; the risks and opportunities identified; and what earlier audits found. Examples of programme objectives are: finding opportunities to improve; judging whether the auditee can determine its context and its risks and opportunities; establishing whether relevant requirements are met; gaining confidence in an organization in the supply chain; establishing whether the management system remains suitable, adequate and effective; and judging whether the system's objectives fit the organization's strategic direction.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.