Developing internal audit program

Answer:

Over the course of one year it is recommendable to cover entire scope of the QMS with internal audits so you need to make an annual plan or program of internal audits. Internal audit program should define criteria of the internal audit first (this can be ISO 9001 standard, legal requirements, contractual requirements, etc.) and then to define when each process or each location will be audited during the course of one year.

In case of small company, the you can cover entire QMS with one internal audit, but in your case it is better to have separate audits for each of 4 locations. Basically, you need to list the locations and define when each location will be audited. You can even emphasize important of certain locations or certain processes by planning to audit them twice or more over the course of a year.

For more information about internal audit, see: Five Main Steps in ISO 9001 Internal Audit https://advisera.com/9001academy/knowledgebase/five-main-steps-in-iso-9001-internal-audit/

Thanks for the reply. As an example. Service Production (produce product or service) - applicable to 3 departments present in each of the 3 locations. So I will apply 8.5.1 main cl and plan as

1st year - 1st location - 1st dept
2nd year - 2nd location - 2nd dept
3rd yar - 3rd location - 3rd dept.

In a nutshell the standard expects to cover all QMS (ISO 9001 elements) in a year (recommended of course) , and its distribution, frequency and location will be driven by factors such as risk, importance, results of last audit, changes and specific concerns by Management.
Please confirm.

If you plan the audit this way, you wont be auditing entire scope of QMS over the course of one year, it would be much better if you define your plan like this:
1st location in March
2nd location in June
3rd location in September

Yes, it is recommendable to audit entire scope of QMS during the year. The aspects you mentioned influence frequency of the audit, meaning that some locations can be audit more frequently if they have greater number of nonconformities or if they have more complex or crucial processes.