ACTUAL CONDUCT OF AUDIT

1. Opening Meeting, Team Leader shall:

 explain the nature of audit
 confirm the agreement of all participants (e.g. auditee, audit team) to the audit plan
 introduce the audit team and their roles

2. During the Audit:

 Team Leader shall periodically communicate the progress, any significant findings and
any concerns to the auditee and audit client.
 Internal auditor shall review documented information
 Internal auditor shall verify the information whether it provides sufficient objective
evidence to demonstrate that requirements are being met, such as being COMPLETE,
CORRECT, CONSISTENT, CURRENT

3. Generate audit findings

 Record conformities and best practices with supporting evidence, opportunities for
improvement and any recommendation.
 Record nonconformities and their supporting audit evidence. Nonconformities can be
graded by quantitative (e.g. 1-5) or qualitative (e.g. minor or major).
 The audit team should meet as needed to review the audit findings at appropriate stages
during the audit.

4. Determine Audit Conclusion, Audit Team shall:

 review audit findings and any other appropriate information collected during the audit,
against the audit objectives.
 agree on audit conclusions
 prepare any recommendations, if specified in audit plan
 discuss audit follow-up as applicable

5. Closing Meeting, Team Leader shall:

 present the audit findings and conclusions to the auditee, either formal or less formal.
 explain to the auditee the following:
a) audit evidence collected was based on sample of the information available and is not
necessarily fully representative of the overall effectiveness of the auditees process
b) the method of reporting
c) how the audit finding should be addressed based on agreed processes
d) possible consequences of not adequately addressing the audit findings
e) presentation of the audit findings and conclusion
f) any related post-audit activities

 Any diverging opinions regarding the audit findings or conclusions between the audit
team and the auditee should be discussed and, if possible, resolved. If not resolved, this
should be recorded.
 PREPARING AND DISTRIBUTING AUDIT REPORT

1. The audit team leader should report the audit conclusion in accordance with the audit
programme.

2. The audit report should provide a complete, accurate, concise and clear record of the audit and
should include or refer to the following:
a) audit objectives;
b) audit scope, particularly identification of the organization (the auditee) and the functions
or processes audited;
c) identification of the audit client;
d) identification of audit team and auditee’s participants in the audit;
e) dates and locations where the audit activities were conducted;
f) audit criteria;
g) audit findings and related evidence;
h) audit conclusions;
i) a statement on the degree to which the audit criteria have been fulfilled;
j) any unresolved diverging opinions between the audit team and the auditee;
k) audits by nature are a sampling exercise; as such there is a risk that the audit evidence
examined is not representative.

3. The audit report should be issued within an agreed period of time. If it is delayed, the reasons
should be communicated to the auditee and the individual(s) managing the audit programme.

The audit report should be dated, reviewed and accepted, as appropriate, in accordance with the
audit programme.

The audit report should then be distributed to the relevant interested parties defined in the audit
programme or audit plan.

4. The audit is completed when all planned audit activities have been carried out, or as otherwise
agreed with the audit client (e.g. there might be an unexpected situation that prevents the audit
being completed according to the audit plan).

Documented information pertaining to the audit should be retained or disposed of by agreement

between the participating parties and in accordance with audit programme and applicable
requirements.