SECTION 2

Audit concerns

2012 02 - 15

 Persistent

postponement of audit [KBS,

2010]
Seeing the exercise as requiring special
preparation
Done only when external auditors are
coming
Delay it as far as possible

Attitudes of Internal Auditors

Extreme extrovert
Friend of all who will not record NCs
Talks more than the Auditee and answers himself

Auditing without checklist

Reading the Procedure at point of audit
Asking anything that comes to mind
No provision in Procedure that makes Auditors submit
checklist for review prior to commencement of audit

Permanent checklist
The same checklist is used each time there is audit
No provision for preventive action (potential problems)

1.
2.
3.
4.

5.

Ethical conduct be careful with

information seen in the course of audit
Due professional care if this is left out
will it affect the system negatively or not
Maintaining independence from the
auditee refrain from seeking for favours
Fair presentation is the NC statement
carrying an exact quantity of what was
seen?
Generating findings based on evidence
is there complete and traceable
description of the evidence?

 Poor

recording of Non conformities

Ambiguous statements
Some Staff did not understand the Quality
Policy
Files in Admin were not tagged.
The environment is not conducive for work
Few of the purchasing records were not
dated

 Poor

recording of Non conformities

Untraceable Non conformities

The water system is not functioning in
accordance with PG 314 of Maintenance
Procedure

 Poor

recording of Non conformities

Incomplete Non conformity statements

Three of the materials rolls did not carry
the logo

 Poor

recording of Non conformities

Wrong application of Criteria

Some Staff did not understand the Quality
Policy as required by Clause 6.2.2
Files in Admin were not tagged in
accordance with 4.2.3
The environment is not conducive for work
enough as stated in QM 6.3
Few of the purchasing records were not
dated for traceability as required by 7.4

 8.2.2 internal audit

Auditing without procedures?
Revert to process approach
Perform process audit with the following
guidelines:
o Identify primary goal of the process e.g. Business
Development (Marketing) is to increase customer
base
o Identify the means of controlling the process
marketing personnel presentation, product appeal
e.g. competence of personnel (glass blowing in
Tunisia),

o Test consistency of the use of method

o Confirm the equipment, information and other
materials used
o When result is not achieved what happens?
o Apply the specific Clause for this activity e.g. 7.2.1,
7.2.3 & 8.2.1
o Test the conformance to generic procedures (6
Procedures)
o Auditors are required to know the requirements of
the Standard

Rushing to complete follow-up activities

Generating records without corrective action

Closing NCs based on correction alone
Closing NCs based on commitment / promises
Memo to desist from a practice used for closing