Which of the following should be included in the internal audit checklist?

Including all of the listed components in the internal audit checklist is essential for conducting a comprehensive and effective audit. The first component, a description of the requirement along with the clause or document number, provides clarity and ensures that auditors reference the correct standards or specifications. This helps maintain alignment with ISO 9001 requirements and makes it easier to locate the information during the audit process.

The second component, which records whether the company complies with the requirement, is crucial for evaluating the effectiveness of the Quality Management System. This compliance assessment highlights areas where the organization meets standards and identifies gaps that may require corrective action.

Including notes in the checklist facilitates additional observations, comments, or context that may not be captured by standard compliance records. This can enhance the audit’s comprehensiveness by allowing auditors to document specific insights or notable circumstances that arise during the audit.

Incorporating all these elements ensures that the internal audit is thorough, actionable, and aligned with continuous improvement principles, ultimately contributing to the organization's overall quality management objectives.