Escolar Documentos
Profissional Documentos
Cultura Documentos
AJMAL SHAH
TRAINER
NIMS PAK , LAHORE
Course Outline
Audit
- Trust
- Integrity (Honesty)/ truth)
- Confidentiality
- Discretion (carefulness / good judgment / maturity)
These are essential to auditing.
Principles of Management System
Auditing
2. Fair presentation : the obligation
(responsibility) to report truthfully and
accurately
Management Representative
- Establish, implement, monitor, review and improve
the audit program
- Identify the necessary resources and ensure they
are provided.
- Appointed by Top Management and is a member of
the organization’s management.
Managing the Internal Audit
Program
2. Establishing the Audit Program
Define audit program objectives – to direct planning
and conduct of audits
Define the extent of audit program – influenced by
the size, nature and complexity of the organization
Define audit program responsibilities – assigned to
one or more auditors who has general
understanding of audit principles and has
management skills as well as technical and business
understanding relevant to activities to be audited.
Determine and provide audit program resources.
Establish audit procedure(s)
Managing the Internal Audit
Program
3. Implementing the Audit Program
Requirements:
Audit Proper
• Interview the staff responsible for each task
• Obtain audit evidence by:
• Asking questions: inquire about task details
• Observing actual task: watch the task being done
• Checking records: confirm if task done is
consistent with the documented procedure; cross
check with what records reveal
• Follow the audit trail: sequence of process steps
Conducting the Internal Audit
Audit Proper
• Compare and evaluate practice against the documented
(conforming? At variance?)
• Use checklists to guide you in completing audit
• Define nonconformity where lapses of the practice
against documentation might be found
• Record objective evidence/s of the NC
• Confirm with the auditee the presence of NC
• Point out observations; area for improvement
Conducting the Internal Audit
2 Types of Nonconformities
• Minor
• A failure to meet one requirement of a clause of relevant
standards or other reference document, or a single lapse
in following the organization’s systems.
• Major
• The absence or the total breakdown of a System to meet
the requirements of a clause of relevant standards or
other related documents. A number of minor NCs
against one clause can represent a total breakdown and
thus be considered as a major NC
Reporting the Audit Findings