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Audit Terms and Definitions ISO 9001 2000
Definitions and terms used in ISO 9001-2000 are explained
From Palaniappan Nagappan
THEAUDITPROCESS
Department of Health & Human ServicesOffice of Inspector GeneralOffice of Audit Services
F
OREWORD
This handbook has been developed to give auditors tools to conductaudits and prepare reports. It lays out a systematic approach designed tokeep the audit focused, involve all team members throughout the processand facilitate report preparation. Auditors must have a clearunderstanding of what they are supposed to be doing and how toaccomplish the task at hand. At the same time, auditors should beencouraged to develop innovative audit approaches and use theirexperience and background to identify new audit initiatives. Users of this handbook should be familiar with the
Government AuditingStandards
and the
Office of Audit Services Audit Policies and Procedures Manual
. These provide the guidance that assures aprofessional product.The approach to conducting audits described in this handbook is basedon three principles:
•
Teamwork is more efficient and effective than a layered,hierarchical system of getting audits done.
•
Setting clear, specific objectives for an audit before thefield work starts and having the flexibility to refocus andrefine the objectives during the audit will provide thedirection for the work to stay on track.
•
The five attributes should be the focus of the audit team inaccomplishing the audit objectives.This handbook stresses teamwork and introduces the ObjectiveAttributes Recap Sheet (OARS). The OARS is a worksheet that isintended to help the audit team establish objectives, stay focused on theobjectives and develop the attributes for the report.
To understand the participation of team members and the use of theOARS, we have defined an audit as having six phases. Throughout theaudit it is expected that all members of the audit team will be continuallyinteracting with each other. On-site auditors, including senior auditors,will review and discuss each other’s work; audit managers, RegionalInspectors General for Audit Services, and Assistant Inspectors Generalfor Audit Services will participate in decision making during each phaseof the audit. On reviews for the Inspector General’s signature, theDeputy Inspector General for Audit Services, General Counsel and AuditPolicy and Oversight staff will also participate at critical points in theprocess.Where a team member is unable to participate during a portion of theaudit, it will be understood that the other team members will carry onand that the progress of the audit will not be delayed. Ideally, teammembers will function together through all six phases of the audit andthe OARS will serve as the tool that will keep the team and the auditfocused. Realistically, team members will have a number of prioritiesdemanding their attention. Working with clearly established objectivesand using the structure of the attributes should help team members beresponsive to their priorities. To accomplish this, it is essential that theteam members agree on the audit objectives and finding attributes duringthe preliminary planning phase, at the end of the survey phase and at thestart of the reporting phase.Our mission is to provide a variety of audit services to a variety of customers and this service takes the form of performing audits andreporting on the results. We believe that the Office of Audit Services(OAS) can best provide this service through a systematic approach toauditing based on team participation, clear objectives for eachassignment and focusing the audit work on development of the attributesof an audit finding. Although these principles apply to all auditsperformed by OAS, we recognize that financial statement auditsperformed under the Chief Financial Officers (CFO) Act of 1990 wouldnot come under the guidelines of this handbook.Financial statement audits performed in accordance with the CFO Actare conducted following the
Federal Financial Statement Audit Manual
issued by the President’s Council on Integrity and Efficiency. Thismanual has its own proforma working papers and the primary focus of
of 00
Audit Process
HSEQ FORUM
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| Category: | Uncategorized. |
| Rating: | (5 Ratings) |
| Upload Date: | 02/01/2009 |
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