Which document is essential for planning an internal audit?

The Internal Audit Program is essential for planning an internal audit because it outlines the scheduling, scope, resources, and responsibilities for conducting audits within the quality management system. This document serves as a framework for ensuring that audits are carried out systematically and consistently, thus supporting the overall effectiveness of the quality management system. By detailing the specific audits to be performed, the program helps organizations to allocate time and resources efficiently, ensuring that all necessary areas are assessed in alignment with the organization's quality objectives.

The other options, while important in their own right, do not serve the primary purpose of planning the internal audit. The Management Review focuses on reviewing the overall performance and effectiveness of the QMS, rather than on the specific logistics of auditing. The Internal Audit Report is a product of an audit that has already been completed, providing outcomes and findings, rather than a planning tool. The Procedure for Determining the Context of the Organization relates to understanding the broader organizational environment and stakeholder needs, which is vital for strategic planning but is not specifically linked to the internal audit planning process. Therefore, having an Internal Audit Program is crucial for effective audit planning within the QMS.