INTRODUCTION TO AUDITING
Outline • Definition of a quality Audit Audit • Types of audit • Qualifications of quality auditors • The audit process
Outline • Definition of a quality Audit Audit • Types of audit • Qualifications of quality auditors • The audit process
What is quality audit A quality audit is a syste!atic" independent and docu!ented process for o#tainin$ audit e%idence and e%aluatin$ it o#&ecti%ely to deter!ine the e'tent to (hich a$reed criteria are fulfilled )I*O +,,,-.,,/ clause 01+123
Why Audit • To deter!ine (hether the quality syste! confor!s to specified require!ents • To deter!ine the effecti%eness of the i!ple!ented syste! • To initiate i!pro%e!ents in the syste! • To co!pare practice (ith procedure • To pro%ide o#&ecti%e e%idence that the syste! is in co!pliance (ith the standard )i1e for certification purpose3 inta4e per set criteria
0 types of audits • 5rocess audits • 5roduct audits • *yste! audits
5ROC6** AUDIT* 6%aluation of the contents and effecti%eness of specific processes 7 (or4 acti%ities• To confir! process para!eters and i!pro%e capa#ility of the process • To ensure the reali8ation the process quality characteristics1 • To ensure i!pro%e!ent of process control durin$ ser%ice pro%ision
5roduct Audits In%esti$ation of product confor!ance to specified characteristics• To o#tain additional neutral assess!ent of product9s le%el of quality • To o#tain additional assurance that specified quality require!ents are !et
5roduct audits • To identify opportunities for i!pro%e!ent1 • To esta#lish the quality le%el of units #efore final inspection and testin$ • To esta#lish the capa#ility of the inspection function • To deter!ine the usefulness of inspections tests
*yste! audits 6%aluation of all the ele!ents of the quality syste! in order to• :erify usefulness" suita#ility and effecti%eness • :erify adequate docu!entation • :erify co!pliance (ith require!ents1 • Deter!ine (ea4 points
Distinction of syste! audits #y parties 2st party audits
)Internal Audits3 ; Or$ani8ation audits its o(n Q<* accordin$ to a quality standard
.nd party audits
)*upplier Audits3 ; Custo!er audits the supplier9s quality syste!
0rd party audits
6'ternal certification audits #y an independent institution in order to certify the Q<*
Who is an auditor A person (ho has the qualification to perfor! quality audits Criteria for quality auditors • 6ducation • Trainin$ • 6'perience • 5ersonal Attri#utes
Attri#utes of an auditor A ; Analytical U ; Unassu!in$=un#iased D ; Diplo!atic I ; Inquisiti%e=independent T ; Thorou$h O ; O#&ecti%e R > Relia#le
The Audit 5rocess • 5lan and prepare the audit
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• Carry out the audit
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• Reportin$ and follo(>up
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AUDIT 5R65ARATION 21 6sta#lish audit type and scope .1 6sta#lish audit #asis ; it is the standard" !anual" procedures or co!#ination thereof 01 6sta#lish audit personnel ; si8e is dependent on the type" purpose and scope of audit1 Audit tea! !ay include specialists" trainee auditors" o#ser%ers accepta#le to auditee and audit tea!
AUDIT 5R65ARATION @1 Read #asis docu!entation as (ell as pre%ious audit reports and deter!ine (hat records shall #e pulled in ad%ance /1 5repare process !odel ; identifyin$ the e'pected results of the process to #e audited 1 5repare an audit plan
AUDIT 5R65ARATION B1 Notify the auditee in ad%ance of- ti!e" date" the scope" the #asis" ti!eta#le of the audit 1 5repare chec4lists ; use open ended questions (hat Why Who o( Which
56REOR
EOUR 5A*6* OE AN AUDIT • Openin$ !eetin$ • 6'ecution of audit • Auditors9 !eetin$ • Closin$ !eetin$
Typical openin$ !eetin$ a$enda • Introduction of !e!#ers and o#ser%ers and recordin$ of those present • Confir! o#&ecti%es" scope" #asis" reasons and #enefits of the audit • Re%ie( of audit plan • 6'planation of the audit !ethod and docu!entation to #e used • 6'plain the tas4s of the acco!panyin$ auditee9s representati%es )i1e $uide3
Typical openin$ !eetin$ a$enda • Confir! !ethod of co!!unication • Confir! a%aila#ility of facilities • 6'plain closin$ !eetin$=for!at • Assure auditee of confidentiality • In%ite questions
6'ecution of audit T6 AUDIT HO6NG6 O#ser%e
As4 Chec4 Record
6J6CUTION OE AUDIT •
*o!e rules for auditors • Leep cal! and rela'ed • Hoo4 at the other person>eye contact • Leep discussion factual • As4 one question at a ti!e • Do not lecture • Het the other person finish tal4in$
*o!e rules for audit • Leep the ri$ht distance fro! the person • Fe friendly (ithout #ein$ too fa!iliar • If your question causes uneasiness or uncertainty" for!ulate it differently • In%ol%e all participants • Use the ri$ht $estures=e'pressions • Leep personal opinions to yourself
AUDITOR *IN* An auditor should ne%er • • • • • • • • • • •
Co!pare the auditee (ith others Fe sarcastic *(ear Critici8e Fe side trac4ed Ar$ue Discuss personalities Discuss reli$ion or politics Discuss co!pany policy Drin4 #eer #efore an inter%ie( Fe late
O#&ecti%e e%idence • Re!e!#er >>>> *OW <6 • Chec4 for docu!ents" records" reports" data in co!puters etc • 6nsure auditees state!ents are cross chec4ed #y supportin$ e%idence e1$1 state!ents #y other personnel (ith specified authority" records" docu!entary e%idence e1t1c1
AUDITOR*9 <66TING • • • •
Co!pilation of findin$s=o#ser%ations Recordin$ of non>confor!ities 5reparation of su!!ary report Eor!ation of opinion to #e presented at closin$ !eetin$
Typical closin$ !eetin$ a$enda • Introductions and recordin$ of attendance • Than4 the auditee •
• Gi%e non ; confor!ities in details
Typical Closin$
up date • Close !eetin$
Correcti%e Action Eollo(>up It is i!portant to ensure that the auditee i!ple!ents- > 21 6ffecti%e correction .1 6ffecti%e correcti%e actions
R65ORTING OE AUDIT* • A standard profor!a for the reportin$ of audit should #e used1 • Usin$ the standard audit report sheets prepare a narrati%e su!!ary of the audit • 6nsure the positi%e as (ell as the ne$ati%e findin$s are su!!ari8ed
R65ORTING OE AUDIT* Report should co%er the follo(in$ headin$s- > 21 .1 01 @1 /1 1 B1 1
Title *cope Fasis Audit tea! Introduction )openin$ !eetin$3 Eindin$s De#riefin$ )closin$ !eetin$3 *u!!ary
The audit report includin$ any non>confor!ity report" Correcti%e action notices are issued to the auditee 7
R65ORTING OE AUDIT* • I*O 2+,22-.,,. includes reco!!endations for report contents • Audit reports should #e 4ept confidential lest ; Auditors lose respect ; Auditees are less (illin$ to identify areas for i!pro%e!ent
ANAHM*I* OE AUDIT* •
