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GUIDELINES FOR
AUDITING MANAGEMENT
SYSTEMS
(LQMS-6)
Center for Quality Development
Kochi
IS/ISO 19011: 2011
EDUCATION
TRAINING
EXPERIENCE
KNOWLEDGE & SKILLS
DECISION MAKING
PROBLEM SOLVING
COMMUNICATION
AUDIT EXPERIENCE
ESTABLISH AUDITOR EVALUATION CRITERIA
CRITERIA SHOULD BE:-
QUALITATIVE SUCH AS
PERSONAL BEHAVIOUR
KNOWLEDGE
SKILLS
TRAINING
QUANTITATIVE SUCH AS
WORK EXPERIENCE
EDUCATION
STAGE 2
GENERAL COMPETENCE + SPECIFIC COMPETENCE
AUDITOR QUALIFICATION
COMPETENCE:
ABILITY TO APPLY KNOWLEDGE AND SKILLS TO
ACHIEVE INTENDED RESULTS
COMPETENCE OF LQMS AUDITORS
NEGATIVE CHARACTERISTICS
Location Covered
Organizational under
Units, depts , LQMS
Activities, Processes
AUDIT EVIDENCE
AUDIT AUDIT
CRITERIA EVIDENCE
AUDIT FINDINGS
Major Minor
AUDIT CONCLUSION
RECOMMENDATION RECOMMENDATION
FOR CERTIFICATION FOR RE-AUDIT
WHY AUDITS ?
- IT IS REQUIREMENT OF ALL MANAGEMENT
SYSTEMS
- IT IS REQUIREMENT BY ACCREDITATION/
CERTIFICATION BODY FOR THE PURPOSE
OF ACCREDITATION /CERTIFICATION
- IT IS AN EFFECTIVE MANAGEMENT TOOL
TO KNOW, MONITOR AND IMPROVE ITS
MANAGEMENT SYSTEMS
BENEFITS OF AUDIT
ADEQUACY AUDIT:
To check any documented policies, codes of practice, SECOND PARTY
Guidelines and Procedures meets the requirement of
the particular Standard.
to regulatory guidelines.
TYPES OF AUDITS
CHECK DO
Audit Activities
Monitoring & Reviewing
Opening Meeting
Evaluation of Auditors Collecting/Verifying
information
Need for CA/PA Findings & Conclusion
Opportunities for Closing Meeting; Report
Improvement Follow- up (if reqd)
STEPS IN THE AUDIT PROCESS
Write
Agree Opening Report
Audit Scope & Meeting
Resources
Collect Action
Preliminary
Evidence
Document By Auditee
Review
Document &
Prepare Audit Plan :
Review Audit Follow-up
Methodology
Findings
Priority Areas
Time Schedule
Reporting Closing Meeting Review/
Working documents Present Findings Improvement
AUDIT PLANNING
Audit Objectives
Audit Criteria
Audit Scope
Audit Frequency
Audit Programme Resources
Audit Plan / Schedule
Schedule covers expected time and duration.
It includes identification of audit team
(assuring competence of auditors) and may
include identification of auditee’s representative
REQUIREMENTS OF
ISO :17025-2017
CLAUSE-8.8---- INTERNAL AUDITS
CONDUCT AUDITS AT PLANNED INTERVALS
TO DETERMINE IF LQMS
CONFORMS TO PLANNED ARRANGEMENTS
IS/ISO 17025-2017
MEETS REQUIREMENTS OF THE
ORGANIZATION
IS EFFECTIVELY IMPLEMENTED AND
MAINTAINED
REQUIREMENTS OF
ISO : 17025-2017
PLAN AN AUDIT PROGRAMME
CONSIDER
STATUS AND IMPORTANCE OF PROCESS
REVIEW MEETING
REQUIREMENTS OF
ISO :17025-2017
DOCUMENT PROCEDURE FOR INTERNAL
AUDIT DEFINING
RESPONSIBILITIES AND REQUIREMENTS
FOR
PLANNING
CONDUCTING AUDITS
REPORTING RESULTS
MAINTAINING RECORDS
CONDUCTING AUDIT FOLLOW- UP /CORRECTION
/CORRECTIVE ACTION
AUDIT OBJECTIVES
Examples:
-Meet requirements for accreditation
-Verify conformance with contractual
requirements
-Obtain and maintain confidence in
capability of the Customers
-Contribute to improvement of
management system
INCORRECT OBJECTIVES
TO FIND FAULTS
TO POLICE PROCESSES AND ACTIVITIES
TO FIX BLAME
TO TRANSFER RESPONSIBILITY FOR QUALITY
AUDIT FREQUENCY/PLAN
AUDIT PLAN
PERIOD: 1 APR _____ TO 31 MARCH_____
Month APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR
Dept.
A X X X X
B X X X X
C X X X X
AUDIT SCHEDULE
Dept. Date Time Auditor Auditee
A YY-MM-DD
B YY-MM-DD
C YY-MM-DD
AUDIT PREPARATION
FAMILIARITY WITH PROCEDURES TO BE AUDITED
(DOCUMENT REVIEW IN PREPARATION FOR THE
AUDIT)
UNDERSTANDING OF THE DEPARTMENTAL
PROCESSES
AWARENESS OF PREVIOUS AUDIT HISTORY
PREPARING THE AUDIT PLAN
ASSIGNING WORK TO THE AUDIT TEAM
PREPARING WORK DOCUMENTS
CHECKLIST
IDENTIFY APPLICABLE CRITERIA
RELATED TO ISO :17025-2017 REQUIREMENTS
RELATED TO POLICIES
DEVELOPE
AUDIT EXECUTION
AUDIT EXECUTION
CONDUCTING THE OPENING MEETING
INTRODUCE THE AUDIT TEAM
EVALUATIONS AT THE WORK PLACE
DOCUMENT REVIEW WHILE CONDUCTING THE AUDIT
COMMUNICATING DURING THE AUDIT
ASSIGNING ROLES AND RESPONSIBILITIES OF GUIDES
AND OBSERVERS
COLLECTING AND VERIFYING INFORMATION
GENERATING AUDIT FINDINGS
PREPARING AUDIT CONCLUSIONS
CONDUCTING THE CLOSING MEETING
METHOD OF OBTAINING
INFORMATION
INTERVIEWS
OBSERVATIONS AND
REVIEW OF DOCUMENTS AND RECORDS
THE AUDIT PROCESS
OBSERVE
CHECK ASK
METHOD OF OBTAINING
INFORMATION
THERE ARE FOUR TYPES OF QUESTIONS:
THOSE WHICH ELICIT A YES/NO ANSWER
THOSE WHICH OBTAIN MAXIMUM INFORMATION
THOSE WHICH FORCE A FALSE ANSWER
THOSE WHICH ARE IRRELEVANT
QUESTIONING TECHNIQUE
OPEN ENDED QUESTION
CLOSE ENDED QUESTION
HYPOTHETICAL QUESTION
THE SILENT QUESTION
TYPES OF QUESTIONS
ASK OPEN QUESTIONS
WHAT IS THE PROCESS FOR ENSURING TENDERS ARE
TRACKED BY RECEIPT DATE ?
WHY DO YOU WRITE THE DATE ON THE TENDER WHEN YOU
HAVE A STAMP ?
WHEN DO YOU SUBMIT THE TENDER FOR APPROVAL ?
HOW DO YOU ENSURE PRODUCTION PERSONNEL ARE
INVOLVED IN PLANNING FOR SPECIAL REQUIREMENTS ?
WHERE DO YOU KEEP THE RECORDS OF TENDER REVIEWS ?
WHO IS RESPONSIBLE FOR APPROVING TENDERS ?
QUESTIONS WITH YES/NO ANSWERS SHOULD ONLY
BE USED TO ESTABLISH A POSITION BEFORE MOVING
FORWARD
TYPES OF QUESTIONS
UNDESIRABLE QUESTIONS
THOSE REQUIRING ONLY YES/NO RESPONSE
ASKING & ANSWERING OWN QUESTIONS
NOT GIVING THE AUDITEE SUFFICIENT TIME TO
RESPOND
NOT ASKING QUESTIONS AT ALL, JUST
CONTINUING TO CHAT OR EXPRESSING
OPINIONS
METHOD OF OBTAINING
INFORMATION
NEGATIVE QUESTIONS RECEIVE CONFUSING
ANSWERS
Q : DON’T YOU HAVE A SYSTEM FOR THIS ?
BY CONDUCTING INTERVIEWS
BY EXAMINING DOCUMENTS AND PRODUCTS
BY OBSERVATION OF ACTIVITIES
BY OBSERVATION OF ENVIRONMENTAL
CONDITIONS / HOUSEKEEPING
AUDIT PROCESS
- I.A.
- Mgmt Rev
- Complain
- Doc. Contl.
- EQA
- Doc. Contl.
- EQA
C. Verification of CA taken
(Details of observation)
Auditor’s Sign & Date
Status of NC:
CLOSING MEETING
PURPOSE OF THE CLOSING MEETING
TO COMMUNICATE FINDINGS
AGENDA
THANK THE AUDITEE
AUDIT PROCESS
INPUTS PLANNING & PREPARATION OUTPUT
CONDUCTING
REPORTING
AUDIT FOLLOW-UP
AUDIT REPORT
CUSTOMERS FOR THE REPORT
MANAGEMENT
AUDITEE
AUDIT REPORT
QUALITIES OF A GOOD REPORT
CLEAR
PRECISE AND
AUDITORS SHOULD BE
COMPETENT
ETHICAL
PROFESSIONAL
AUDIT CLIENT (ORGANISATION OR PERSON
REQUESTING AN AUDIT) SHOULD
ENSURE ADEQUATE RESOURCES
ENSURE SOUND AUDITING PROCEDURES
TAKE REQUISITE ACTIONS ON AUDIT REPORTS
AUDITEE
SHOULD PROVIDE CO-OPERATION AND GUIDES IF
REQUIRED
AUDITEE TACTICS USED DURING
AN AUDIT
Being aggressive or argumentative
Time wasters- Be Slow, Long Lunch
Duration, Cook’s Tour.
Forget where information is
Education
Training Knowledge And Skills
Demonstration
Experience
Personal
behavior Trained
Auditors
For your a t t e n t i o n!