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Internal Audits Procedure

This document outlines an internal audit procedure with the following key points: - The purpose is to identify operations needing attention to improve efficiency and reliability. It covers efficiency, reporting reliability, and compliance. - Inputs include documentation, management plans, and previous audit reports. Outputs are audit reports, updates, and lessons learned. - The process involves establishing an audit program, determining auditors, conducting the audit, documenting findings, taking corrective action, and verifying implementation. - Responsibilities include the general manager overseeing the system, auditors conducting audits, auditees cooperating, and section owners taking corrective action.

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Zharel Ahmad
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265 views

Internal Audits Procedure

This document outlines an internal audit procedure with the following key points: - The purpose is to identify operations needing attention to improve efficiency and reliability. It covers efficiency, reporting reliability, and compliance. - Inputs include documentation, management plans, and previous audit reports. Outputs are audit reports, updates, and lessons learned. - The process involves establishing an audit program, determining auditors, conducting the audit, documenting findings, taking corrective action, and verifying implementation. - Responsibilities include the general manager overseeing the system, auditors conducting audits, auditees cooperating, and section owners taking corrective action.

Uploaded by

Zharel Ahmad
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Logo

Internal Audit
http://quality-management.magt.biz Friday, November 7, 2014

Justification Organization Details

This Procedure is  Of the lengthiness of the process. Organization


written because: Name
 Of the complexity of the process.
Organization
 The process is routine, but it's essential that everyone representative
strictly follows the rules.
Organization
 The process demands consistency. Address
 The process involves documentation.

 The process involves significant change.

 The process has serious consequences if done wrong.

Start
Purpose and Scope

The purpose of this procedure is to identify operations that are in need of


attention and that may entail a chance to adjust them in view of improving their
efficiency and reliability.
The scope of internal auditing involves organization's governance, risk
1.0 Establish the Program
management and management controls over:
(lead auditor)
 Efficiency/effectiveness of operations (including safeguarding of assets),
 The reliability of reporting, and
 Compliance with laws and regulations.

Input(s) 2.0 Determine Auditor


(lead auditor)
Common inputs to this procedure are,
- Established processes and procedure documentation,
- Management Plans,
- Previous Audit Reports, Forms and Lessons Learned Register.

3.0 Develop Understanding


(auditor)
Output(s)

Outputs of this procedure are:


- Audit Report,
- Updates to Management Plans,
- Updates to Processes and Procedures, 4.0 Conduct Audit
- Updates to Lessons Learned Register. (auditor and all staffs)

Process

1) Establish the Audit Program and communicate the scope and objectives
for the audit to appropriate management. 5.0 Document Result
2) Determine Auditor(s) auditors never audit their own processes.
(auditor)
3) Develop Understanding of the business area being subject to review.
4) Conduct the Audit
5) Document the Audit Findings and report them to the General Manager.
6) Take Corrective Action (where necessary) on the Findings plan and
change processes, document the actions taken and control
implementation.
6.0 Take Corr. Action
7) Verify Implementation that sufficient corrective actions have been
implemented and are effective. (GM & staffs)

approved
Responsibilities

a) The General Manager is responsible for overall management of the 7.0 Verify Implementation
quality audit system, and for maintaining this procedure. End
b) Internal Quality Auditors are responsible for conducting audits (GM)
according to this procedure.
c) The Auditee is responsible for cooperating with the auditor, and for
providing information and resources necessary to achieve the objectives
of the audit.
d) The section owner of the audited organization is responsible for taking
appropriate and timely corrective action on any nonconformities
identified during the audit.

Author: Marc Arnecke, PMP

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