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Auditor guidance:
how might these definitions affect
an audit?
bullet green arrow 25 Plan: establish the objectives of the system and its processes, and the resources needed to deliver results in accordance with customers’ requirements and the organization’s policies, and identify and address risks and opportunities;

bullet green arrow 25Do: implement what was planned;

bullet green arrow 25Check: monitor and (where applicable) measure processes and the resulting products and services against policies, objectives, requirements and planned activities, and report the results;

bullet green arrow 25Act: take actions to improve performance, as necessary.