Risk-based audit program

When developing an audit program care should be given to risks that could:

influence the possibility of meeting the audit program objectives;
interfere with auditees’ activities; and
interfere with auditees’ processes.
 

An audit manager when designing an audit program should ensure that the audit program focuses:

on the most relevant activities of the audited organization, considering the audit program objectives; and
on the key features of products and services
 

An audit manager when designing an audit program should ensure:

that relevant activities are audited at the most relevant time of the year;
that relevant objectives are defined for each audit;
that enough resources are available in terms of time and logistics;
that auditees are available;
that competent auditors should be selected
 

The following material will provide you more information about context and interested parties:

- What is the ISO 9001 audit program, and how does it work? - https://advisera.com/9001academy/blog/2017/01/24/what-is-the-iso-9001-audit-program-and-how-does-it-work/
- Free webinar – How to perform an ISO 9001:2015 internal audit - https://advisera.com/9001academy/webinar/how-to-perform-an-iso-9001-2015-internal-audit-free-webinar-on-demand/
- Enroll for free course - ISO 9001:2015 Internal Auditor Course - https://advisera.com/training/iso-9001-internal-auditor-course/
- book – ISO Internal Audit: A Plain English Guide - https://advisera.com/books/iso-internal-audit-plain-english-guide/

When developing an audit program care should be given to risks that could:

influence the possibility of meeting the audit program objectives;
interfere with auditees’ activities; and
interfere with auditees’ processes.

Can u give examples for these 3 situations?

influence the possibility of meeting the audit program objectives 

Answer:

Not having enough resources to execute the audit program (time and or competent and independent internal auditors). 

interfere with auditees’ activities

Answer:

For example, wanting to audit an employee when he or she is performing a critical task that requires full attention. Or wanting to audit an employee with questions while he or she is interacting directly with a customer.

interfere with auditees’ processes

Answer:

This is similar to the last one. A process is a set of activities performed by one or more actors.