What must the internal audit report contain?

The internal audit report plays a critical role in the effectiveness of a Quality Management System (QMS) as prescribed by ISO 9001. One of the key components that the report must contain is the observations of the internal auditor. These observations reflect the findings regarding compliance with the ISO standards, the effectiveness of processes, and areas for improvement.

The observations provide a detailed account of what was evaluated during the audit, including strengths and weaknesses identified in the quality management processes. This is essential for facilitating informed decision-making and enabling organizations to implement corrective actions where necessary. The audit process aims to help organizations enhance their performance and meet customer expectations, making the auditor's observations central to this process.

In contrast, the other choices do not represent the core requirement of an audit report. The audit plan and audit program are related to the preparation phase and systematic planning of audits, while an organizational chart serves as a structural overview of the company but does not directly communicate the results or insights from the audit itself. Thus, the presence of observations is vital for conveying the audit's findings and supporting continual improvement within the QMS.