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wwwMBCIncorp.com - Martin Business Consulting, Inc. 1
The following is a brief Review highlighting The development and use of an Audit Checklist.
A fictitious procedure is used to demonstrate the process of developing checklists that give the auditor a strong starting point. This goes a long way to ensure a through audit.
Each ‘click’ of your mouse will take you through this free presentation in only a few minutes. You may save this file
for future use or return to this web-site at any time to utilize these free presentations.
This skill is invaluable to an effective and comprehensive internal audit program. Mastery of this skill by the internal auditor adds greatly to the overall audit program within an organization. This skill applies to the internal audit for any of the international standards.
wwwMBCIncorp.com - Martin Business Consulting, Inc. 2
Audit Checklist Development
Set-up Procedure – SOP 101
5.1 The “Utility” person will do machine set-ups per the production schedule.
5.2 The “Utility” person runs 3 parts for set-up verification.
5.3 “Utility” person takes the set-up parts to the Lab for measurement.
5.4 All material produced after set-up is contained until the verification of the set-up.
5.5 After verification the normal sampling plan is followed.
Let’s Breakdown the process of developing and using a checksheet.
wwwMBCIncorp.com - Martin Business Consulting, Inc. 3
Audit Checklist Development
Set-up Procedure – SOP 101
5.1 The “Utility” person will do machine set-ups per the production schedule.
5.2 The “Utility” person runs 3 parts for set-up verification.
5.3 “Utility” person takes the set-up parts to the Labfor measurement.
5.4 All material produced after set-up is containeduntil the verification of theset-up.
5.5 After verification the normal sampling plan is followed.
1. The auditor in the development of the checksheet must account for each requirement of the procedure.
2. Some items are accounted for by questions to the responsible person.
3. Other items are accounted for by direct observation of the auditor
wwwMBCIncorp.com - Martin Business Consulting, Inc. 4
Checklist – SOP 101
2. When are set-ups conducted? (5.1)
1. Who does the machine set-up? (5.1)
Audit Checklist Development
4. Where are the parts transferred to? (5.3) 4A. Transfer by Who? (5.3)
3. How many parts are run for set-up verification? (5.2)
2. When are set-ups conducted? (5.1)
1. Who does the machine set-up? (5.1)
4. Where are the parts transferred to? (5.3) 4A. Transfer by Who? (5.3)
3. How many parts are run for set-up verification? (5.2)
Set-up Procedure – SOP 101
5.1 The “Utility” person will do machine set-ups perthe production schedule.
5.2 The “Utility” person runs 3 parts for set-up verification.
5.3 “Utility” person takes the set-up parts to the Labfor measurement.
5.4 All material produced after set-up is containeduntil the verification of theset-up.
5.5 After verification the normal sampling plan is followed.
wwwMBCIncorp.com - Martin Business Consulting, Inc. 5
Checklist – SOP 101
Audit Checklist Development
5. How is production material handled while awaiting verification of set-up parts? (5.4)
6. How is the process controlled after part verification? (5.5)
5. How is production material handled while awaiting verification of set-up parts? (5.4)
6. How is the process controlled after part verification? (5.5)
Set-up Procedure – SOP 101
5.1 The “Utility” person will do machine set-ups perthe production schedule.
5.2 The “Utility” person runs 3 parts for set-up verification.
5.3 “Utility” person takes the set-up parts to the Labfor measurement.
5.4 All material produced after set-up is containeduntil the verification of theset-up.
5.5 After verification the normal sampling plan is followed.
wwwMBCIncorp.com - Martin Business Consulting, Inc. 6
1. Once the questions are developed, the auditor must transfer them to a checksheet
2. The format of the checksheet isn’t important and may vary by auditor.
3. Each auditor will develop a format that they are comfortable with.
4. The format development comes from auditor experience.
Audit Checklist Development
wwwMBCIncorp.com - Martin Business Consulting, Inc. 7
Audit Checklist Development
Check out the next slide
for a possible format!
wwwMBCIncorp.com - Martin Business Consulting, Inc. 8
ItemNo: REQUIREMENT Interview
ACTIVITYCOMPLIANCE COMMENTS/REMARKS
Procedure Number SOP 101 Rev A Issue Date 2/14/08
CHECKLIST FOR AUDIT REPORT NO: Page _____ of _____
Audit date May 12, 2008
Audit Checklist Development
Let’s go through this checksheet format
item by item to see just how helpful this
tool becomes to the auditor!
wwwMBCIncorp.com - Martin Business Consulting, Inc. 9
ItemNo: REQUIREMENT Interview
ACTIVITYCOMPLIANCE COMMENTS/REMARKS
Procedure Number SOP 101 Rev A Issue Date 2/14/08
CHECKLIST FOR AUDIT REPORT NO: Page _____ of _____
Audit date May 12, 2008
Audit Checklist Development
1. The Procedure number, Procedure issue date and
the audit date links this document to the
procedure at the time/date of the audit.
2. The completed checksheet becomes objective
evidence for future audits.
3. Verification as to the proper completion of the
internal audit process.
wwwMBCIncorp.com - Martin Business Consulting, Inc. 10
ItemNo: REQUIREMENT Interview
ACTIVITYCOMPLIANCE COMMENTS/REMARKS
Procedure Number SOP 101 Rev A Issue Date 2/14/08
CHECKLIST FOR AUDIT REPORT NO: Page _____ of _____
Audit date May 12, 2008
Audit Checklist Development
1. The “item No.”, “Requirement”, and “Interview” field give the auditor a place to itemize the questions to be ask and the person to be interviewed.
2. In most cases the interviewee is identified by job title.
3. There may be some exceptions where a proper name is utilized.
wwwMBCIncorp.com - Martin Business Consulting, Inc. 11
ItemNo: REQUIREMENT Interview
ACTIVITYCOMPLIANCE COMMENTS/REMARKS
Procedure Number SOP 101 Rev A Issue Date 2/14/08
CHECKLIST FOR AUDIT REPORT NO: Page _____ of _____
Audit date May 12, 2008
Audit Checklist Development
The “Activity Compliance.” and “Comments/Remarks” fields give the auditor a place to document compliance and to record information about the answers given the auditor, or observation of the auditor.
wwwMBCIncorp.com - Martin Business Consulting, Inc. 12
Audit Checklist Development
ItemNo: REQUIREMENT Interview
ACTIVITYCOMPLIANCE COMMENTS/REMARKS
1 Who does the machine set-up? (5.1)
Set-up Tech
2 When are set-ups conducted? (5.1) Set-up Tech
3 How many parts are run for set-up verification? (5.2)
Set-up Tech
4 Where are the parts transferred to? (5.3) 4A. Transfer by Who? (5.3)
Set-up Tech
5 How is production material handled while awaiting verification of set-up parts? (5.4)
Supervisor
6 How is the process controlled after part verification? (5.5)
Machine Operator
Procedure Number SOP 101 Rev A Issue Date 2/14/08
Procedure Number SOP 101 Rev A Issue Date 2/14/08
Audit date May 12, 2008
1. Here we have the
questions that become our
starting point for our
audit process.
2. The number in
parentheses indicates the
procedure element being
investigated.
1. In the “Interview”
column is the person to
be interviewed.
wwwMBCIncorp.com - Martin Business Consulting, Inc. 13
Audit Checklist Use
ItemNo: REQUIREMENT Interview
ACTIVITYCOMPLIANCE COMMENTS/REMARKS
1 Who does the machine set-up? (5.1)
Set-up Tech
2 When are set-ups conducted? (5.1) Set-up Tech
3 How many parts are run for set-up verification? (5.2)
Set-up Tech
4 Where are the parts transferred to? (5.3) 4A. Transfer by Who? (5.3)
Set-up Tech
5 How is production material handled while awaiting verification of set-up parts? (5.4)
Supervisor
6 How is the process controlled after part verification? (5.5)
Machine Operator
Procedure Number SOP 101 Rev A Issue Date 2/14/08
Procedure Number SOP 101 Rev A Issue Date 2/14/08
Audit date May 12, 2008
Yes Check training records for set-up man “John Allen”
1. The first question is confirmed as OK and the name of the person being interviewed is noted.
2. This allows the auditor to confirm training at a later interview, perhaps in the HR department.
wwwMBCIncorp.com - Martin Business Consulting, Inc. 14
Audit Checklist Use
ItemNo: REQUIREMENT Interview
ACTIVITYCOMPLIANCE COMMENTS/REMARKS
1 Who does the machine set-up? (5.1)
Set-up Tech
2 When are set-ups conducted? (5.1) Set-up Tech
3 How many parts are run for set-up verification? (5.2)
Set-up Tech
4 Where are the parts transferred to? (5.3) 4A. Transfer by Who? (5.3)
Set-up Tech
5 How is production material handled while awaiting verification of set-up parts? (5.4)
Supervisor
6 How is the process controlled after part verification? (5.5)
Machine Operator
Procedure Number SOP 101 Rev A Issue Date 2/14/08
Procedure Number SOP 101 Rev A Issue Date 2/14/08
Audit date May 12, 2008
Yes
Yes
Check training records for set-up man “John Allen”
Confirmed by lab inspection records and the production schedule for the past 4 set-ups
1. The second question is confirmed by the set-up person.
2. Note the follow-up comment to confirm this important set-up step.
wwwMBCIncorp.com - Martin Business Consulting, Inc. 15
Audit Checklist Use
ItemNo: REQUIREMENT Interview
ACTIVITYCOMPLIANCE COMMENTS/REMARKS
1 Who does the machine set-up? (5.1)
Set-up Tech
2 When are set-ups conducted? (5.1) Set-up Tech
3 How many parts are run for set-up verification? (5.2)
Set-up Tech
4 Where are the parts transferred to? (5.3) 4A. Transfer by Who? (5.3)
Set-up Tech
5 How is production material handled while awaiting verification of set-up parts? (5.4)
Supervisor
6 How is the process controlled after part verification? (5.5)
Machine Operator
Procedure Number SOP 101 Rev A Issue Date 2/14/08
Procedure Number SOP 101 Rev A Issue Date 2/14/08
Audit date May 12, 2008
Yes
Yes
No Per the set-up person only two (2) parts are being taken to the lab to verify set-up. Inspection records in the lab confirm this statement
Check training records for set-up man “John Allen”
Confirmed by lab inspection records and the production schedule for the past 4 set-ups
1. The third question is confirmed by the set-up person.
2. Note the noncompliance is also confirmed by lab records.
wwwMBCIncorp.com - Martin Business Consulting, Inc. 16
Audit Checklist Use
ItemNo: REQUIREMENT Interview
ACTIVITYCOMPLIANCE COMMENTS/REMARKS
1 Who does the machine set-up? (5.1)
Set-up Tech
2 When are set-ups conducted? (5.1) Set-up Tech
3 How many parts are run for set-up verification? (5.2)
Set-up Tech
4 Where are the parts transferred to? (5.3) 4A. Transfer by Who? (5.3)
Set-up Tech
5 How is production material handled while awaiting verification of set-up parts? (5.4)
Supervisor
6 How is the process controlled after part verification? (5.5)
Machine Operator
Procedure Number SOP 101 Rev A Issue Date 2/14/08
Procedure Number SOP 101 Rev A Issue Date 2/14/08
Audit date May 12, 2008
Yes
Yes
No
4, Yes/4A Yes
Per the set-up person only two (2) parts are being taken to the lab to verify set-up. Inspection records in the lab confirm this statement
Check training records for set-up man “John Allen”
Confirmed by lab inspection records and the production schedule for the past 4 set-ups
1. The fourth question is confirmed by the set-up person, as well as observation of the auditor.
wwwMBCIncorp.com - Martin Business Consulting, Inc. 17
Audit Checklist Use
ItemNo: REQUIREMENT Interview
ACTIVITYCOMPLIANCE COMMENTS/REMARKS
1 Who does the machine set-up? (5.1)
Set-up Tech
2 When are set-ups conducted? (5.1) Set-up Tech
3 How many parts are run for set-up verification? (5.2)
Set-up Tech
4 Where are the parts transferred to? (5.3) 4A. Transfer by Who? (5.3)
Set-up Tech
5 How is production material handled while awaiting verification of set-up parts? (5.4)
Supervisor
6 How is the process controlled after part verification? (5.5)
Machine Operator
Procedure Number SOP 101 Rev A Issue Date 2/14/08
Procedure Number SOP 101 Rev A Issue Date 2/14/08
Audit date May 12, 2008
Yes
Yes
No
Yes
4, Yes/4A Yes
Per the set-up person only two (2) parts are being taken to the lab to verify set-up. Inspection records in the lab confirm this statement
Check training records for set-up man “John Allen”
Check training records for supervisor “Kathy Connor”
Confirmed by lab inspection records and the production schedule for the past 4 set-ups
1. The fifth question is confirmed by the supervisor.
2. The auditor records the supervisors name to confirm proper training.
3. This training is confirmed later in HR.
wwwMBCIncorp.com - Martin Business Consulting, Inc. 18
Audit Checklist Use
ItemNo: REQUIREMENT Interview
ACTIVITYCOMPLIANCE COMMENTS/REMARKS
1 Who does the machine set-up? (5.1)
Set-up Tech
2 When are set-ups conducted? (5.1) Set-up Tech
3 How many parts are run for set-up verification? (5.2)
Set-up Tech
4 Where are the parts transferred to? (5.3) 4A. Transfer by Who? (5.3)
Set-up Tech
5 How is production material handled while awaiting verification of set-up parts? (5.4)
Supervisor
6 How is the process controlled after part verification? (5.5)
Machine Operator
Procedure Number SOP 101 Rev A Issue Date 2/14/08
Procedure Number SOP 101 Rev A Issue Date 2/14/08
Audit date May 12, 2008
Yes
Yes
No
Yes
4, Yes/4A Yes
Per the set-up person only two (2) parts are being taken to the lab to verify set-up. Inspection records in the lab confirm this statement
Check training records for set-up man “John Allen”
Check training records for supervisor “Kathy Connor”
Confirmed by lab inspection records and the production schedule for the past 4 set-ups
1. The last question is confirmed by the line operator.
2. The auditor confirms proper process control by verifying inspection records correspond to job instructions for the operator.
Yes Confirmed by Job instructions and corresponding inspection records
wwwMBCIncorp.com - Martin Business Consulting, Inc. 19
Audit Checklist Use
ItemNo: REQUIREMENT Interview
ACTIVITYCOMPLIANCE COMMENTS/REMARKS
1 Who does the machine set-up? (5.1)
Set-up Tech
2 When are set-ups conducted? (5.1) Set-up Tech
3 How many parts are run for set-up verification? (5.2)
Set-up Tech
4 Where are the parts transferred to? (5.3) 4A. Transfer by Who? (5.3)
Set-up Tech
5 How is production material handled while awaiting verification of set-up parts? (5.4)
Supervisor
6 How is the process controlled after part verification? (5.5)
Machine Operator
Procedure Number SOP 101 Rev A Issue Date 2/14/08
Procedure Number SOP 101 Rev A Issue Date 2/14/08
Audit date May 12, 2008
Yes
Yes
No
Yes
4, Yes/4A Yes
Per the set-up person only two (2) parts are being taken to the lab to verify set-up. Inspection records in the lab confirm this statement
Check training records for set-up man “John Allen”
Check training records for supervisor “Kathy Connor”
Confirmed by lab inspection records and the production schedule for the past 4 set-ups
Yes Confirmed by Job instructions and corresponding inspection records
1. This completed checksheet now
becomes part of the audit record.
2. This is valuable objective evidence
for surveillance audits and future
internal audits.3. Giving objective evidence that the
procedure in question was
thoroughly audited.
wwwMBCIncorp.com - Martin Business Consulting, Inc. 20
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