Internal Audit

I have not seen a CB audit report where "scope of audit" is "Clause x.x". They reference the clause for their finding(s).

As an internal auditor, part of my audit planning includes:
- reviewing Past audit report(s) and auditor notes, do I see anything I want, or need, to look at a little deeper,
- has the audit coordinator or management requested that the team look at anything specific (i.e.: control of records)
- looking at some of the related ISO clauses and decide which ones I want to key on,
If I need to look at a specific topic, (i.e.: control of records), I then tailor my "starter" questions in an effort to guide my auditee(s) to direct me to where I want to go, but based on their answers.

During one of my audits, after talking to the department manger and a few employees, one mentioned a customer-delivered product they were working on that had no paperwork (sales order, receiver, etc.)... clause 7.5.4 Customer Property... my audit now turned away from the process and to the clause and where we failed.

Auditing a clause, IMHO, generally is only if you are having issues (repeated findings, obvious omission(s), etc.) with a given clause; otherwise audit the process is easier and less pre-planning. How you word your observations and audit evidence should be enough proof of your checking the ISO clauses.