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00 Auditor Training Module 1

This training module provides an introduction to internal auditing. It discusses the goals of gaining knowledge and skills for auditing, job responsibilities, and communication techniques. It defines an audit as a formal, independent examination and outlines the basic audit process steps. The module also covers ethics for auditors, the 20 basic audit principles for conducting, preparing and reporting audits, and defines key audit terminology like auditee. It classifies audits as internal or external and describes the types of audits including product, process, and system audits.

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Thant Aung
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© © All Rights Reserved
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Download as PDF, TXT or read online on Scribd
51 views

00 Auditor Training Module 1

This training module provides an introduction to internal auditing. It discusses the goals of gaining knowledge and skills for auditing, job responsibilities, and communication techniques. It defines an audit as a formal, independent examination and outlines the basic audit process steps. The module also covers ethics for auditors, the 20 basic audit principles for conducting, preparing and reporting audits, and defines key audit terminology like auditee. It classifies audits as internal or external and describes the types of audits including product, process, and system audits.

Uploaded by

Thant Aung
Copyright
© © All Rights Reserved
Available Formats
Download as PDF, TXT or read online on Scribd
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1 Module 1

Welcoming form Internal Auditor Training


2 Introduction for this course
Knowledge gain
Learn new skills in auditing as well as job
responsibilities and communication skill with
interviewing techniques
Assist to study the Certified Quality Auditor
training
3 Scope and objective of this training
Performance improvement opportunities
Compliance identification verification
Objective is to achieve internal audit program in
your organization
4 What is Audit?
Formal independent investigation/examination
of product (service), work processes,
departments, or organization.
Evaluation,
Survey,
Review,
Assessment
5 Audit Process Steps:

Entrusted with confidential information.


6 Ethics for Auditors
General public ethics
Basic 20 audit principles
7 Basic 20 audit principles

Auditor conduct
Preparing
Performing
Reporting
8 Auditor Conduct
1. Do not disclose auditee proprietary information to
others.
2. Be honest and impartial by avoiding conflicts of
interest.
3. When an unethical activity is observed, verify it, record
it, and report it.
4. Protect auditee property entrusted to you.
5. Use knowledge and skills for the advancement of public
welfare.
9 Preparing
6. Ensure that sufficient resources are available to
accomplish the purpose of the audit.
7. Verify that there is an established system/ process to
audit before the audit.
8. Assigned auditors must be competent/ qualified.
9. Communicate agreed-upon information to the auditee,
such as audit times, purpose, areas to be audited, and
standards to be audited against.
10 Performing
 10. Verify conformance to agreed-upon requirements (the rules). Auditors don’t
determine auditee requirements.
 11. Ensure that sufficient samples (records, product, processes, interviews, and so on)
are taken to match the purpose and scope of the audit.
 12. Stay within the agreed-upon scope unless the degree of risk necessitates other
actions.
 13. Samples must be random and representative unless specified objectives require
otherwise.
 14. Conformance and nonconformance must be verifiable and traceable.
 15. Comply with auditee rules (safety, environmental, health, restricted areas, & so
on).
 16. Keep auditee informed of audit progress.
11 Reporting
17. Report the results of the investigation truthfully and in
a clear, correct, concise, and complete manner.
18. Communicate the importance of findings/
nonconformities.
19. Ensure that results are traceable to requirements.
20. Do not take ownership of problems found.
12 Terminology of Auditing
To communicate effectively
Need to cross-reference showing that are
familiar with
13 Audit
 A process of investigating and examining evidence to
determine whether agreed-upon requirements are
being met.
 Depends on how information is gathered, analyzed, and
reported.
 Result may verify conformance or indicate
noncompliance with rules, standards, or regulations.
 Different from inspection is that individuals performing an
audit must be able to do so impartially and objectively.
14 Classification of audits
Internal audits
External audits
15 Audit
Classification
16 Types of audits System
Audit

Process Process
Audit
System
Object (product, service)
Product
Audit
17 Product (service) audit
To determine the meeting of tangible
characteristics and attributes

Note: It is not used to approve release of a product or


delivery of a service.
18 Process audit
To determine whether process requirements are
being met.
To examine an activity or sequence of activities
to verify that inputs, actions and outputs are in
accordance with an established procedure,
plan, or method.
Outputs can be compared to objectives to
determine effectiveness and efficiency and to
examine a particular task.
19 System audit
To determine whether system requirements
(manual, policy, standards, regulations) area
being met.
System since processes are interrelated and
interacting.
Examine the operations of a department,
company or program. Product or process audits
can be part of a system audit.
20

Exercise for audits


21 Keen observations
Auditor is equivalent as evaluator, assessor,
examiner, reviewer, …
Being audited is called auditee
Requested the audit is the client who has
authority to assign you to do an audit.
Client normally is your boss, audit program
manager, or quality/safety manager.
22 Reviewing the contents
 Introduction
 Scope and objective
 Audit and audit process steps
 20 principles of audit
 Audit definition
 Classification of audit
 Types of audit
 Observations
23 Module 1 Ending

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