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IS/ISO 19011:2011

GUIDELINES FOR
AUDITING MANAGEMENT
SYSTEMS

(LQMS-6)
Center for Quality Development
Kochi
IS/ISO 19011: 2011

 ISO 19011 IS INTENDED TO PROVIDE


USEFUL GUIDANCE IN INTERNAL AND
EXTERNAL AUDITING

 ISO 19011 COVERS ALL MANAGEMENT


SYSTEMS AUDITING FOR EXAMPLE
QUALITY, ENVIRONMENTAL, OCCUPATIONAL
HEALTH AND SAFETY AND INFORMATION
SECURITY ,LAB. QUALITY MANAGEMENT
SYSTEM ,ETC
STRUCTURE OF IS/ISO 19011: 2011
ISO 19011: 2011
CLAUSE
4
PRINCIPLES OF AUDITING
5
MANAGING AN AUDIT PROGRAMME
6
PERFORMING AN AUDIT
7
COMPETENCE AND EVALUATION OF
AUDITORS
PRINCIPLES OF AUDITING
SIX PRINCIPLES OF AUDITING ON WHICH
IS/ISO 19011: 2011 IS BASED:
FOUR RELATED TO THE AUDITOR AND THE PERSON
MANAGING THE AUDIT PROGRAMME
1 INTEGRITY
2 FAIR PRESENTATION
3 DUE PROFESSIONAL CARE
4 CONFIDENTIALITY

TWO RELATED TO THE AUDIT PROCESS


5 INDEPENDENCE
6 EVIDENCE BASED APPROACH
SIX PRINCIPLES OF AUDITING

1 INTEGRITY : THE FOUNDATION OF PROFESSIONALISM


 Auditors should perform their work with
honesty
 Observe and comply with applicable legal
requirements
 Demonstrate their competence while doing
their work
 Perform their work in impartial manner
 Be sensitive to any influences
PRINCIPLES OF AUDITING
2 FAIR PRESENTATION– THE OBLIGATION TO REPORT
TRUTHFULLY AND ACCURATELY

Audit findings, audit conclusion and audit


reports should reflect truthfully and accurately
the audit activities
PRINCIPLES OF AUDITING
3 DUE PROFESSIONAL CARE- THE APPLICATION OF
JUDGEMENT IN AUDITING

Auditors should exercise due care in accordance with


the importance of the task they perform

4 CONFIDENTIALITY – SECURITY OF INFORMATION

Auditors should have concept of proper handling of


sensitive or confidential information
PRINCIPLES OF AUDITING
TWO RELATED TO THE AUDIT PROCESS

5 INDEPENDENCE- IMPARTIALITY AND OBJECTIVITY OF


AUDIT CONCLUSIONS

Auditors should be independent of the activity being


audited wherever practicable and free from bias and
conflict of interest

6 EVIDENCE- BASED APPROACH :-

Audit evidence should be verifiable


MANAGING AN AUDIT PROGRAMME

OBJECTIVES OF THE AUDIT PROGRAMME

RESOURCES FOR THE AUDIT PROGRAMME

ESTABLISHING , IMPLEMENTING, MONITORING


REVIEWING AND IMPROVING THE AUDIT
PROGRAMME
PERFORMING AN AUDIT
 INITIATING THE AUDIT/AUDIT PLANNING
 PREPARING AUDIT ACTIVITIES
 CONDUCTING AUDIT ACTIVITIES
 PREPARING AND DISTRIBUTING THE AUDIT REPORT
 COMPLETING THE AUDIT
 CONDUCTING AUDIT FOLLOW-UP IF NEEDED
COMPETENCE AND EVALUATION OF
AUDITORS
 DETERMINE AUDITOR COMPETENCE OF AUDIT
PERSONNEL
 ESTABLISH AUDITOR EVALUATION CRITERIA
 CONDUCT AUDITOR EVALUATION METHOD
 MAINTAIN & IMPROVE AUDITOR COMPETENCE
DETERMINE AUDITOR COMPETENCE OF AUDIT
PERSONNEL

 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

 NUMBER OF AUDITS CONDUCTED

 HOURS OF AUDIT TRAINING


CONDUCT AUDITOR EVALUATION METHOD

 REVIEW of records of Education, Training,


Employment and Audit Experience
 FEEDBACK through Surveys, Questionnaires and
Complaints etc
 INTERVIEW
 OBSERVATION such as Role Playing, Witness Audit and
on the Job Performance
 TESTING Personal behavior
 KNOWLEDGE AND SKILLS By Oral and Written
Examination
AUDITOR QUALIFICATION
STAGE 1
EDUCATION + TRAINING + WORK EXPERIENCE +
AUDIT EXPERIENCE + PERSONAL BEHAVIOUR

STAGE 2
GENERAL COMPETENCE + SPECIFIC COMPETENCE
AUDITOR QUALIFICATION

 DETERMINING AUDITOR COMPETENCE TO FULFILL


THE NEEDS OF AUDIT PROGRAMME
 PERSONAL BEHAVIOUR
 KNOWLEDGE AND SKILLS
– GENERIC KNOWLEDGE AND SKILLS OF MANAGEMENT
SYSTEM AUDITORS
– DISCIPLINE AND SECTOR SPECIFIC KNOWLEDGE AND
SKILLS OF MANAGEMENT SYSTEM AUDITOR
COMPETENCE OF AUDITORS

 COMPETENCE:
ABILITY TO APPLY KNOWLEDGE AND SKILLS TO
ACHIEVE INTENDED RESULTS
COMPETENCE OF LQMS AUDITORS

 QUALITY RELATED METHODS AND TECHNIQUES


– LQMS TERMINOLOGY
– QM TOOLS AND THEIR APPLICATION
– PROCESSES AND PRODUCTS
– QM PRINCIPLES AND THEIR APPLICATION
– SECTOR-SPECIFIC TERMINOLOGY
– TECHNICAL CHARACTERISTICS OF PROCESSES AND PRODUCTS
INCLUDING SERVICES AND
– SECTOR-SPECIFIC PROCESSES AND PRACTICES
– LEGAL REQUIREMENTS APPLICABLE TO THE PRODUCT ONLY
PERSONAL BEHAVIOUR

 OPEN-MINDED- WILLING TO CONSIDER ALTERNATIVE IDEAS


 DIPLOMATIC- TACTFUL IN DEALING WITH PEOPLE
 ETHICAL - FAIR, TRUTHFUL, SINCERE & HONEST
 PERCEPTIVE- AWARE OF & ABLE TO UNDERSTAND THE
SITUATIONS
 TENACIOUS- FOCUS ON ACHIEVING OBJECTIVES
 DECISIVE- ABLE TO REACH TIMELY CONCLUSIONS BASED ON
LOGICAL REASONING AND ANALYSIS
 SELF RELIANT- ABLE TO ACT AND FUNCTION INDEPENDENTLY
 COMMUNICATION- Good communication skill
Poor Qualities of Auditor

NEGATIVE CHARACTERISTICS

POOR AT PREPARATION & PLANNING


TOO RIGID
OPINIONATED
JUMPS TO CONCLUSIONS
ARGUMENTATIVE
BAD COMMUNICATOR
EASILY INFLUENCED
STAYS IN OFFICE
POOR TIMEKEEPING
AFRAID OF PASSING UNPOPULAR JUDGEMENTS
The Audit Process

DO NOT GIVE OPINIONS


You cannot tell an
organisation how to
run their business
PERFORMING AN AUDIT
INTERNAL AUDIT
 INTRODUCTION TO AUDIT
 AUDIT PLANNING
 AUDIT PREPARATION
 PREPARATION OF CHECKLIST
 CONDUCT OF AUDIT
 AUDIT REPORT & ITS DISTRIBUTION
 COMPLETING THE AUDIT
 CONDUCTING AUDIT FOLLOW-UP IF NEEDED
 CASE STUDY
 TEST ON INTERNAL AUDIT
TERMINOLOGY
AUDITOR - Person with the
demonstrated personal attributes and
competence to conduct an audit

AUDITEE – Organization being


audited

AUDIT CLIENT - Organization or


person requesting an audit
WHAT IS AN AUDIT ?

A SYSTEMATIC, INDEPENDENT AND


DOCUMENTED PROCESS FOR OBTAINING
AUDIT EVIDENCE AND EVALUATING IT
OBJECTIVELY TO DETERMINE THE EXTENT TO
WHICH AUDIT CRITERIA ARE FULFILLED
AUDIT CRITERIA

SET OF POLICIES, PROCEDURES OR


REQUIREMENTS USED AS A REFERENCE
AGAINST WHICH COLLECTED AUDIT EVIDENCE
IS COMPARED
AUDIT SCOPE

Extent and boundaries of audit

 Location Covered
Organizational under
Units, depts , LQMS
Activities, Processes
AUDIT EVIDENCE

RECORDS, VERIFIED STATEMENTS OF FACTS


OR OTHER INFORMATION WHICH ARE RELEVANT
TO THE AUDIT CRITERIA ARE VERIFIABLE
Objectivity of Auditing

AUDIT AUDIT
CRITERIA EVIDENCE

AUDIT FINDINGS

Improvement Conformance Non-Conformance

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

 Gaining information in an independent &


unbiased way

 Enables one to detect conditions that remained


uncorrected, led to a breakdown in the system

 Provides confidence to both mgmt and


employees

 Provides opportunity for improvement


TYPES OF AUDIT
 FIRST PARTY

 ADEQUACY AUDIT:
 To check any documented policies, codes of practice,  SECOND PARTY
Guidelines and Procedures meets the requirement of
the particular Standard.

 COMPLIANCE AUDIT:  THIRD PARTY


Comprehensive review of an organization’s adherence

to regulatory guidelines.
TYPES OF AUDITS

 INTERNAL AUDITS- Sometimes called First


Party Audit
 EXTERNAL AUDITS- Include second and third
party audits
 COMBINED AUDIT - When two or more
management systems of different disciplines
are audited together, this is termed as
combined audit
AUDIT PROCESS/LIFE CYCLE
(AUDIT PROGRAMME)
 Authority for audit programme
 Audit Planning
 Audit Preparation
 Conduct of Audit/ Audit Execution
 Audit Report
 Corrective Action (by auditee)
 Follow up
 Monitoring, Review & Improvement of Audit
Programme
AUDIT PROGRAMME
P D C A CYCLE
ACT PLAN
Improve Objective & Extent
Procedure & Resources
Audit programme Competent Auditors
Document Review
Audit Plan / Schedule
Preparation for Audit

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

 CONFORMS TO THE REQUIREMENTS OF

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

AND AREAS TO BE AUDITED


 RESULTS OF PREVIOUS AUDITS

 DEFINE AUDIT CRITERIA, SCOPE, FREQUENCY


AND METHODS
 ENSURE OBJECTIVITY AND IMPARTIALITY
 AUDIT OF ONE’S OWN WORK NOT PERMITTED
REQUIREMENTS OF
ISO :17025-2017
 CORRECTIVE ACTIONS TO BE TAKEN WITHOUT
UNDUE DELAY
 BY MANAGEMENT OF AREA AUDITED

 TO ELIMINATE NC’S AND THEIR CAUSES

 FOLLOW UP ACTIVITIES SHOULD


 VERIFY ACTIONS TAKEN

 REPORT VERIFICATION RESULTS

 REPORT RESULTS IN MANAGEMENT

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

 IDENTIFY WHAT THE AUDITOR MUST ESTABLISH

 DEVELOPE

-- HIGH LEVEL CHECKLIST


-- LOW LEVEL CHECKLIST
CHECKLIST– EXAMPLE
HIGH LEVEL CHECKLIST
 A CHECKLIST FOR CLAUSE
 ARE DOCUMENTS CONTROLLED ?
 IS THERE A DOCUMENTED PROCEDURE FOR
CONTROL OF DOCUMENTS?
 DOES THE DOCUMENTED PROCEDURE ADDRESS THE
REQUIREMENTS
EXAMPLE OF HIGH LEVEL
CHECKLIST

REQUIREMENT WHAT THE AUDITOR IS


TRYING TO FIND OUT

THE LABORATORY MANAGEMENT HAS THE LABORATORY MANAGEMENT


SHALL ENSURE THE COMPETENCE OF ENSURED THE COMPETENCE
ALL WHO OPERATE SPECIFIC
EQUIPMENT

THE EFFECTIVENESS OF THE HAS THE EFFECTIVENES OF THE


TRAINING ACTIONS TAKEN SHALL BE TRAINING EVALUATED
EVALUATED
EXAMPLE OF LOW LEVEL CHECKLIST

 QUESTIONS TO BE ASKED TOGETHER WITH


AUDIT SAMPLE
 DOCUMENTS TO BE CHECKED
 RECORDS TO BE EXAMINED
 ACTIVITIES TO BE OBSERVED
INTERNAL AUDIT

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 ?

A : YES (THIS COULD MEAN YES WE DO OR YES


WE DON’T)
 IMPOSING QUESTION RECEIVE FALSE ANSWERS
 Q : YOU DO REVIEW THEM BEFORE YOU SIGN

THEM, DON’T YOU ?


A : YES ( OBVIOUSLY HE/SHE DOESN’T)
TYPES OF QUESTIONS
HYPOTHETICAL QUESTIONS

-- What happens if ……..

-- How would you respond when ….

-- Let us suppose that …….


METHOD OF COLLECTING
EVIDENCE

 BY CONDUCTING INTERVIEWS
 BY EXAMINING DOCUMENTS AND PRODUCTS
 BY OBSERVATION OF ACTIVITIES
 BY OBSERVATION OF ENVIRONMENTAL
CONDITIONS / HOUSEKEEPING
AUDIT PROCESS

 Auditor should use a combination


of strategies like :
-- horizontal
-- Vertical
-- Forwards
-- Backwards
Vertical Audit Examples
Area Quality Auurance Test Lab-1 Test Lab - 2
Procedure Functions

- I.A.
- Mgmt Rev
- Complain
- Doc. Contl.
- EQA

Selection of Test Sample


• Client Request ( Contract Review)
• Sampling ( Sampling Procedure)
• Sample Handling Procedure
• Test Method Selection
• Measurement Uncertainty
• Equipment
• Measurement Traceability
• Personnel
• Environmental Conditions
• Reporting the results etc…..
Horizontal Audit Examples
Area Quality assurance Test Lab-1 Test Lab - 2
Procedure Functions
- I.A.
- Mgmt Rev
- Complain

- Doc. Contl.
- EQA

Selection of Test Sample


• Client Request ( Contract Review)
• Sampling ( Sampling Procedure)
• Sample Handling Procedure
• Test Method Selection
• Measurement Uncertainty
• Equipment
• Measurement Traceability
• Personnel
• Environmental Conditions
• Reporting the results etc…..
NC WRITING-- EXAMPLE
NON-CONFORMITY REPORT
Name of Dept. Audited Audit Report No.
Date of Audit: Auditor:
A. Details of NC observed ISO/QM/QP ref. Details of Evidence
seen

Auditor’s Signature & Date Auditee’s Sign & Date

B. Proposed CA with time: (To be given by Auditee)


Auditee’s Sign & Date

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

 HIGHLIGHT GOOD POINTS

 AREAS WHERE IMPROVEMENTS ARE POSSIBLE

 REPORT NCs – ANSWER ANY QUERIES

 GET TIME FRAME FOR CORRECTIVE ACTION

 THANK ONCE AGAIN AND CLOSE THE MEETING


AUDIT REPORT

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

 BACKED BY OBJECTIVE EVIDENCE


FOLLOW UP & CORRECTIVE ACTION
 EVALUATE NCs
 DECIDE NEED FOR CORRECTIVE ACTION
 IDENTIFY ROOT CAUSE
 TAKE ACTIONS TO REMOVE ROOT CAUSE
 STUDY EFFECT OF ACTIONS TAKEN
 COLLECT EVIDENCE & CONDUCT AUDIT IF NEEDED
 MODIFY PROCEDURES IF REQUIRED
 CLOSE NC
SUMMARY OF QUALITY AUDITS

 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

 This can backfire


 A meandering answer also wastes a
bit more time!
 Beware of the trained auditors
TACTICS USED BY AUDITORS
 Be in control of the situation – particularly
when the auditee is not happy to have you
around
 Be calm and professional
 Follow audit trails through to their logical
conclusion
 Don’t be put off the trail just because
information is difficult to obtain.
Try to obtain it from another angle/source
 Auditee trained in auditing creates problems
sometimes - handle carefully
AUDITEE’S BILL OF RIGHTS
 Auditees have the right to disagree
 Auditees have the right to change their minds
 Auditees have the right to make mistakes-
and be responsible for them
 Auditees have the right to question the
auditor
 Auditees have the right to appeal
 Auditees have the right to determine
corrective action
 Auditees have the right to say “i don’t know”
TRAINED AUDITORS

Education
Training Knowledge And Skills
Demonstration
Experience
Personal
behavior Trained
Auditors
For your a t t e n t i o n!

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