Principles of Management System Auditing Managing the Internal Audit Program Planning the Internal...

20
IN TER N AL Q U ALITY AU D IT 1.0 Principles of Management System Auditing Managing the Internal Audit Program Planning the Internal Audit Conducting the Internal Audit Reporting the Audit Findings Post-Audit Activities

Transcript of Principles of Management System Auditing Managing the Internal Audit Program Planning the Internal...

Page 1: Principles of Management System Auditing Managing the Internal Audit Program Planning the Internal Audit Conducting the Internal Audit Reporting the Audit.

INTERNAL QUALITY AUDIT

1.0

Principles of Management System AuditingManaging the Internal Audit ProgramPlanning the Internal AuditConducting the Internal AuditReporting the Audit FindingsPost-Audit Activities

Page 2: Principles of Management System Auditing Managing the Internal Audit Program Planning the Internal Audit Conducting the Internal Audit Reporting the Audit.

INTERNAL AUDIT

The Internal Audit function is the mechanism through which the operation of the Quality Management System is formally monitored and conformance with the documented quality system is assured. 1.1

Page 3: Principles of Management System Auditing Managing the Internal Audit Program Planning the Internal Audit Conducting the Internal Audit Reporting the Audit.

WHAT IS INTERNAL AUDIT ?

It is a process and Opportunity to identify Conformance of the implementation of procedure Compliance and adequacy for ISO 9001-2000 requirements Improvement of a system. Chance to get innovative ideas for improvement. Ensure CAPA is initiated and find its effectiveness.

1.2

Page 4: Principles of Management System Auditing Managing the Internal Audit Program Planning the Internal Audit Conducting the Internal Audit Reporting the Audit.

REGULAR FREQUENCY. 1.3

Audit Criteria – Set of policies, procedures or requirements used as a reference against which audit evidence is compared.

Audit Evidence – Records, statements of fact or other information, which are relevant to the audit criteria and verifiable

Page 5: Principles of Management System Auditing Managing the Internal Audit Program Planning the Internal Audit Conducting the Internal Audit Reporting the Audit.

Find the effectiveness of Implementation of ISO 9001- 2000 System in the work place

QUALITY POLICY

QUALITY OBJECTIVE OVERALL OBJECTIVE FUNCTIONAL IOBJECTIVE PROCESS PARAMETERS. DOCUMENTS WORK INSTRUCTIONS.

1.5

Page 6: Principles of Management System Auditing Managing the Internal Audit Program Planning the Internal Audit Conducting the Internal Audit Reporting the Audit.

POSITIVE CONTRIBUTION FOR IMPROVEMENT

Not fault finding X 1.4

Page 7: Principles of Management System Auditing Managing the Internal Audit Program Planning the Internal Audit Conducting the Internal Audit Reporting the Audit.

AS PER ISO 9001-2000 STANDARDS 8.2.2. Organisation shall conduct internal audits at planned intervals to determine whether the Quality management system: a). Conforms to the planned arrangements to the requirements of this international standard and to the quality management system requirements established by the organization, and b) Is effectively implemented and maintained. 1.7

Page 8: Principles of Management System Auditing Managing the Internal Audit Program Planning the Internal Audit Conducting the Internal Audit Reporting the Audit.

IS THIS INTERNAL AUDIT REALLY NECESSARY!

? 1.8

Page 9: Principles of Management System Auditing Managing the Internal Audit Program Planning the Internal Audit Conducting the Internal Audit Reporting the Audit.

INTERNAL AUDIT

Where we are lagging in the implementation of QMS

Ensure the system of Corrective Action & Preventive Action are initiated and their effectiveness.

Handling of Customer complaints. Documents and Records verification as mentioned.

1.9

Page 10: Principles of Management System Auditing Managing the Internal Audit Program Planning the Internal Audit Conducting the Internal Audit Reporting the Audit.

TYPES OF AUDIT

FIRST PARTY AUDIT

SECOND PARTY AUDIT

THIRD PARTY AUDIT.

1.6

Page 11: Principles of Management System Auditing Managing the Internal Audit Program Planning the Internal Audit Conducting the Internal Audit Reporting the Audit.

EFFECTIVE IMPLEMENTATION

SYSTEM EFFECTIVENESS. 1.10

Page 12: Principles of Management System Auditing Managing the Internal Audit Program Planning the Internal Audit Conducting the Internal Audit Reporting the Audit.

TREND OF NON CONFORMANCE No.Of NCRs 1 2 3 4 5 6 7 8 Audit No.

X 1.11

Page 13: Principles of Management System Auditing Managing the Internal Audit Program Planning the Internal Audit Conducting the Internal Audit Reporting the Audit.

TREND OF NON CONFORMANCE No. of NCRs 1 2 3 4 5 6 7 8 AUDIT NO.

X 1.12

Trends

TREND OF NON CONFORMANCE 30 No.of Ncrs 20 10 1 2 3 4 5 6 7 8

1.13

Page 14: Principles of Management System Auditing Managing the Internal Audit Program Planning the Internal Audit Conducting the Internal Audit Reporting the Audit.

OBJECTIVE Make clear understanding about the concept and the purpose of internal audit related to quality management system Types of audit and its purpose The role of the auditor and the auditee. Way to perform internal quality audit. How to get the benefit of internal audit. ?

2.0

Page 15: Principles of Management System Auditing Managing the Internal Audit Program Planning the Internal Audit Conducting the Internal Audit Reporting the Audit.

INTERNAL AUDIT.

ROLE OF THE AUDITOR AND THE AUDITEE 2.1

AUDITOR. Well conversant with the ISO 9001-2000 QMS Well conversant with the Document procedures and Systems of QMS. The auditors must be independent of the function or Department being audited. Should be a good listener Should be able to ask the right questions in order to get the required information. Audit the area towards the improvement of Organisation. 2.2

AUDITEE. Should be highly cooperative with the Auditor.

Ready to accept the Audit findings.

Implement the Corrective and Preventive actions within the specified date.

Show the documents and records within 3 minutes.

2.3.

Page 16: Principles of Management System Auditing Managing the Internal Audit Program Planning the Internal Audit Conducting the Internal Audit Reporting the Audit.

CONTENTS.

1. Internal Audit. 2. Role of the auditor and the auditee in internal audit 3. Internal auditing techniques.

4. Corrective and Preventive actions. 5. IQA Process chart.

Page 17: Principles of Management System Auditing Managing the Internal Audit Program Planning the Internal Audit Conducting the Internal Audit Reporting the Audit.

INTERNAL AUDIT TECHNIQUES.

1. Check list methodology 2. Focus on Objective.

3. Audit the place, based on the customer requirements.

WHAT?

WHY?

WHO ?

WHEN ?

WHERE ?

HOW ?

Page 18: Principles of Management System Auditing Managing the Internal Audit Program Planning the Internal Audit Conducting the Internal Audit Reporting the Audit.

* IDENTIFY THE UNWANTED RECORDS

* SUGGEST FOR THE NEEDED RECORDS.

Page 19: Principles of Management System Auditing Managing the Internal Audit Program Planning the Internal Audit Conducting the Internal Audit Reporting the Audit.

1. CORRECTIVE ACTION 2. PREVENTIVE ACTION. 4.0.

CORRECTIVE ACTION *. ACTION REQUIRED TO AVOID REOCCURENCE PREVENTIVE ACTION

ACTION REQUIRED TO AVOID OCCURRENCE ONCE FOR ALL

4.1

Page 20: Principles of Management System Auditing Managing the Internal Audit Program Planning the Internal Audit Conducting the Internal Audit Reporting the Audit.

INTERNAL AUDIT – FLOW CHART. 5.0

Internal audit - flow chart Audit Plan

Audit Schedule

Internal Audit Report. M.R. Disposal of corrective and Preventive action With time bound

Verification of the activities By the Auditor.

Management Review Meeting 5.1


INTERNAL AUDITING Profiles of Internal Audit Functions

INTERNAL AUDITING Profiles of Internal Audit Functions

INVESTIGATING THE VALUE CREATION OF INTERNAL AUDIT … · Keywords: Internal Audit, Assurance Role, Consultative Role, Value Creation. INTRODUCTION Effective Internal Auditing (IA)

INVESTIGATING THE VALUE CREATION OF INTERNAL AUDIT … · Keywords: Internal Audit, Assurance Role, Consultative Role, Value Creation. INTRODUCTION Effective Internal Auditing (IA)

Contributions and limits of Internal Auditing to the ... · of Internal Auditing to the internal control ... internal audit. Disclaimer . This paper is work in progress and part of

Contributions and limits of Internal Auditing to the ... · of Internal Auditing to the internal control ... internal audit. Disclaimer . This paper is work in progress and part of

INTERNAL AUDITING AND FRAUD: HOW TO MANAGE ... - … · INTERNAL AUDITING AND FRAUD: ... Internal Audit Department of the group), while performing their engagements, find information

INTERNAL AUDITING AND FRAUD: HOW TO MANAGE ... - … · INTERNAL AUDITING AND FRAUD: ... Internal Audit Department of the group), while performing their engagements, find information

Internal Audit Banking & Financial Services - Risk Reward Internal Audit 2013.pdf · Internal Audit Banking & Financial Services. ... Auditing Internal Audit because The Basel Committee

Internal Audit Banking & Financial Services - Risk Reward Internal Audit 2013.pdf · Internal Audit Banking & Financial Services. ... Auditing Internal Audit because The Basel Committee

INTERNAL AUDIT THE AUDITING OF PERFORMANCE …

INTERNAL AUDIT THE AUDITING OF PERFORMANCE …

Auditing Forests - ICEDiced.cag.gov.in › ... › 02 › INTOSAI-auditing-forests.pdf · Auditing Forests: Guidance for Supreme Audit Institutions 2 ... management internal controls,

Auditing Forests - ICEDiced.cag.gov.in › ... › 02 › INTOSAI-auditing-forests.pdf · Auditing Forests: Guidance for Supreme Audit Institutions 2 ... management internal controls,

Demystifying the Part D Audit: Internal Auditing & Monitoring

Demystifying the Part D Audit: Internal Auditing & Monitoring

INTERNAL AUDITING THAT MATTERS - Institute of Internal ... Marks PPT.pdf · To: Chair, Audit Committee From: Head of Internal Audit Annual Internal Audit Report We have completed

INTERNAL AUDITING THAT MATTERS - Institute of Internal ... Marks PPT.pdf · To: Chair, Audit Committee From: Head of Internal Audit Annual Internal Audit Report We have completed

Internal Auditing Whitepaper - Eagle Force Auditing Whitepaper ... doesn’t mean that you have to nail all the KPI’s to pass an audit, ... Your resulting internal audit records

Internal Auditing Whitepaper - Eagle Force Auditing Whitepaper ... doesn’t mean that you have to nail all the KPI’s to pass an audit, ... Your resulting internal audit records

2017 Internal Audit Plan - Clackamas · PDF file3|Page INTERNAL AUDIT PLAN OVERVIEW This document provides the 2017 Internal Audit Plan as required by professional auditing standards.

2017 Internal Audit Plan - Clackamas · PDF file3|Page INTERNAL AUDIT PLAN OVERVIEW This document provides the 2017 Internal Audit Plan as required by professional auditing standards.

INTERNAL AUDIT DEPARTMENT Internal Audit CharterProfessional Practice of Internal Auditing, Definition of Internal Auditing, and Code of Ethics. In addition, Internal Audit complies

INTERNAL AUDIT DEPARTMENT Internal Audit CharterProfessional Practice of Internal Auditing, Definition of Internal Auditing, and Code of Ethics. In addition, Internal Audit complies

Internal audItInG and Fraud - interniaudit.cz · Internal audItInG and Fraud 2 / The Institute of Internal Auditors • Ongoing reviews — an internal audit activity that considers

Internal audItInG and Fraud - interniaudit.cz · Internal audItInG and Fraud 2 / The Institute of Internal Auditors • Ongoing reviews — an internal audit activity that considers

Common Internal Audit Findings and How to Avoid ... - case.edu · 2.05.2011 · Internal Audit • The Institute of Internal Auditors defines Internal Auditing as… • "An independent,

Common Internal Audit Findings and How to Avoid ... - case.edu · 2.05.2011 · Internal Audit • The Institute of Internal Auditors defines Internal Auditing as… • "An independent,

Continuous Auditing – Internal Audit at a Crossroads?1120367/... · 2017-07-06 · Continuous Auditing – Internal Audit at a Crossroads? Joel Andersson Skantze Stockholm Business

Continuous Auditing – Internal Audit at a Crossroads?1120367/... · 2017-07-06 · Continuous Auditing – Internal Audit at a Crossroads? Joel Andersson Skantze Stockholm Business

AUDIT Modelli Internal Auditing

AUDIT Modelli Internal Auditing

INVESTIGATING THE RELATIONSHIP BETWEEN INTERNAL AUDIT ...€¦ · implementing internal auditing standards. Studies in internal audit competency and organizational performance are

INVESTIGATING THE RELATIONSHIP BETWEEN INTERNAL AUDIT ...€¦ · implementing internal auditing standards. Studies in internal audit competency and organizational performance are

The Internal Auditing Handbook - Buch.de INTERNAL AUDITING HANDBOOK Third edition ... References 502 7 The Audit Approach 505 ... HRM Human Resource Management

The Internal Auditing Handbook - Buch.de INTERNAL AUDITING HANDBOOK Third edition ... References 502 7 The Audit Approach 505 ... HRM Human Resource Management

INTERNAL AUDIT THE AUDITING OF PERFORMANCE … Monitoring and... · INTERNAL AUDIT THE AUDITING OF PERFORMANCE INFORMATION ... establishing the KPI and attaining the standards set

INTERNAL AUDIT THE AUDITING OF PERFORMANCE … Monitoring and... · INTERNAL AUDIT THE AUDITING OF PERFORMANCE INFORMATION ... establishing the KPI and attaining the standards set

Internal Audit Charter & Building the Internal Audit Function, Quality Assurance Auditing and ASQ Standards

Internal Audit Charter & Building the Internal Audit Function, Quality Assurance Auditing and ASQ Standards