Internal Audit Documentation Findings against SFA Checklist
All Factories
S.No Area Root Cause Finding
# ( To Be Filled By
Auditee )
Approved supplier shows only one supplier for
01 09 commodities such as “ WAHAB DAAL MILL
“They provide following commodities
individually:1) Daal Moong, 2) Peanuts White, 3)
Peanuts Red, 4) Daal Chana, 5) Daal Masoor,6)
Yellow Peas Daal,7) White Peas 8) Chewra, 9)
Kabli Chana. Similarly for many commodities
Korangi Factory
only one supplier observed in “ Approved
Documentation Supplier List.
There is a conflict observe in “ Raw Material” VS
02 “ Approved Supplier List “ that one “ Supplier
Hameem” found to be approved supplier for
commodities “ Pan Release OIL “ and BAKEL
Supreme ( NS ) only, whereas raw material list
shows some commodities such as APITO Paste
Korangi Factory ( Banana, Butterscotch, Expresso, Lemon,
Documentation Mango, Orange, Pineapple, Strawberry +
chocolate) Chocolate APITO EMULCO, Bakels Mix
(Multiseed bread, Chocolate cake, Donut
Concentrate, Lava Cake mix, Red velvet mix)
Powder bakels, Wheat bran, sandwiches , sauce
bakels, chocolate GANACHE, TINCOL Mould
releasing, chocolate slab dark compound,
chocolate white slab, Pritichis gold / pritchis
cooking cream, filling Bakels ( Blueberry, Lemon,
Orange, Mango, Strawberry).
Similar situation observed for “ Metro Pakistan “
03 as “ Approved Supplier” there is only one
commodity is noted as “ Corn Flakes 500 gm.
Date of Compiling: 22nd June 2021
Recommendation Finding Severity Status
A Comprehensive “Approved Supplier Serious
list need to be in place with at least
Three suppliers for one commodity to
avoid any obstacle related to Supply
Chain Management. Since having one
supplier on board may pose very
adverse impact such as but not limit to:
1) Blackmailing.
2) If supplier is banned by
Regulatory authority or supplier winds
up business.
3) Supplier gets short of
production.
An explicit and updated Inventory list Serious
should be in place including all raw
materials, auxiliary materials,
processing aids, equipment, process
associated tools ,utensils & packaging
materials with a systematically
synchronized “ Approved Supplier List”
to keep the supply chain system on one
page always.
An explicit and updated Inventory list
should be in place including all raw
materials, auxiliary materials,
 Internal Audit Documentation Findings against SFA Checklist

All Factories

Date of Compiling: 22nd June 2021

S.No Area Root Cause Finding Recommendation Finding Severity Status

# ( To Be Filled By
Auditee )

(Fauji ). Whereas up to 20 commodities that are processing aids, equipment, process

mentioned in “ Raw Material List “ are not associated tools ,utensils & packaging
reflecting in “ Approved Supplier List “. materials with a systematically
Korangi Factory synchronized “ Approved Supplier List”
Documentation to keep the supply chain system on one
page always.
Since sugar supplier commodity is not available An explicit and updated Inventory list Improvement Needed
04 in “Approved supplier list”. should be in place including all raw
materials, auxiliary materials,
processing aids, equipment, process
associated tools, utensils & packaging
materials with a systematically
synchronized “Approved Supplier List”
to keep the supply chain system on one
page always.
Commodity “ Sugar” found missing in both An explicit and updated Inventory list Serious
05 Korangi Factory documents that is “ Approved Supplier” list and should be in place including all raw
in “ Raw Material “ list. materials, auxiliary materials,
Documentation processing aids, equipment, process
associated tools, utensils & packaging
materials with a systematically
synchronized “Approved Supplier List”
to keep the supply chain system on one
page always.
COA for commodity sugar from supplier “ An explicit and updated Inventory list Serious
06 Mehran “ Sugar Mills found missing since the should be in place including all raw
beginning. materials, auxiliary materials,
processing aids, equipment, process
associated tools, utensils & packaging
materials with a systematically
synchronized “Approved Supplier List”
Korangi Factory to keep the supply chain system on one
page always.
Documentation “ Thal Packaging” is not listed neither in “ Raw An explicit and updated Inventory list Improvement Needed
 Internal Audit Documentation Findings against SFA Checklist

All Factories

Date of Compiling: 22nd June 2021

S.No Area Root Cause Finding Recommendation Finding Severity Status

# ( To Be Filled By
Auditee )

07 Material List” nor in “ Approved Supplier List“.
08 Vehicle inspection checklist found very
congested and not covering all aspects like
temperature of vehicle, cleaning status etc.
Korangi Factory
Documentation
Raw materials internal specifications are missing
09 such as “ Dry Fruits “.
Primary packaging ( Thal Packages) Paper bags
10 COA + Food grade certificate missing.
Korangi Factory
Documentation
As per Internal specifications for “Soft Flour”
11 some chemical attributes ranges are mentioned
but are not tested such as ASH Content, Protein,
should be in place including all raw
materials, auxiliary materials,
processing aids, equipment, process
associated tools, utensils & packaging
materials with a systematically
synchronized “Approved Supplier List”
to keep the supply chain system on one
page always.
Improvement Needed
Incoming and Outgoing vehicle
inspection checklist need to be revised
to add temperature of vehicle, cleaning
status etc.
A comprehensive list including all Serious
ingredients should be in place along
with specifications to assure quality
attributes furthermore external testing
of all ingredients should be carried out
at least annually to make food safety &
Quality culture alive to meet global
challenges related to food operations
An authentic COA & Food Grade Serious
certificate copy should be available on
every lot received from supplier to
assure that all paper based packaging
material is being purchased from the
same supplier since it is the only paper
base packaging local supplier that
offers “ Food Grade Paper Bags” in
Pakistan.
All quality and food safety Serious
Specifications (intrinsic and extrinsic
attributes) need to be in place as bench
 Internal Audit Documentation Findings against SFA Checklist

All Factories

Date of Compiling: 22nd June 2021

S.No Area Root Cause Finding Recommendation Finding Severity Status

# ( To Be Filled By
Auditee )

Water absorption. mark for all commodities purchased at

facility need to be available for internal
testing as well as tested once from any
recognized 3rd resource to assure that
all ingredients being used in
manufacturing are of appropriate
quality to maintain finished product
quality and Brand image on its echelon.
Roti-Maker used for calculating “Dry Gluten” Calibration should be done for all Improvement Needed
12 Korangi Factory found without calibration. Critical Equipment’s and devices to be
Documentation used for “Raw material testing’s
“performed at facility since it’s a
primary mandate of Quality Assurance
System.
Wet Gluten “Method” is not defined in Internal All testing methods for Raw Materials Improvement Needed
13 specifications. intrinsic and extrinsic attributes should
be in place to comply Quality
Assurance with zero ambiguity.
Internal specifications reference for different All quality and food safety Serious
14 ingredients found missing. Specifications (intrinsic and extrinsic
attributes) need to be in place as bench
mark for all commodities purchased at
facility need to be available for internal
testing as well as tested once from any
Korangi Factory recognized 3rd resource to assure that
Documentation all ingredients being used in
manufacturing are of appropriate
quality to maintain finished product
quality and Brand image on its echelon.
Gluten Index is mentioned in Internal specs for All quality and food safety Serious
“Soft flour” but not tested at facility not external Specifications (intrinsic and extrinsic
testing. attributes) need to be in place as bench
mark for all commodities purchased at
facility need to be available for internal
 Internal Audit Documentation Findings against SFA Checklist
All Factories
S.No Area Root Cause Finding
# ( To Be Filled By
Auditee )
Korangi Factory
Documentation External testing of all raw materials not done
15 from any recognized 3rd party.
16 COA for most of the raw materials found
unavailable such as COA for ingredient product “
Korangi Factory Sugar “ was not available, COA for ingredient
Documentation product “Glucose Liquid” was last received on
25/04/2021, ingredient product Flour (Maida)
was last receive on 08/04/2019, COA for Raw
Chicken was not available, COA for frozen
chicken from vendor (meat one) was not
available, COA for Red Meat was not available,
COA for vegetables, Brown sugar was not
available, and also COA and Food grade
certificate missing of Cake cards.
.
17 Internal specs format are different with respect
to elements and Attributes as Testing method
Date of Compiling: 22nd June 2021
Recommendation Finding Severity Status
testing as well as tested once from any
recognized 3rd resource to assure that
all ingredients being used in
manufacturing are of appropriate
quality to maintain finished product
quality and Brand image on its echelon.
All quality and food safety Improvement Needed
Specifications (intrinsic and extrinsic
attributes) need to be in place as bench
mark for all commodities purchased at
facility need to be available for internal
testing as well as tested once from any
recognized 3rd resource to assure that
all ingredients being used in
manufacturing are of appropriate
quality to maintain finished product
quality and Brand image on its echelon.
COAs availability should be mandatory Serious
for each lot prior to material receiving
and this action should be considered as
a “ Must Have Obligation” for all
suppliers during routine evaluation of
supplier.
All quality and food safety Improvement Needed
Specifications (intrinsic and extrinsic
attributes) need to be in place as bench
 Internal Audit Documentation Findings against SFA Checklist

All Factories

Date of Compiling: 22nd June 2021

S.No Area Root Cause Finding Recommendation Finding Severity Status

# ( To Be Filled By
Auditee )

column found missing in Specifications for “Fresh mark for all commodities purchased at
milk cream”. facility need to be available for internal
Korangi Factory
testing as well as tested once from any
Documentation recognized 3rd resource to assure that
all ingredients being used in
manufacturing are of appropriate
quality to maintain finished product
quality and Brand image on its echelon.
All quality and food safety Improvement Needed
Some internal Specifications “Sugar” are not Specifications (intrinsic and extrinsic
tested since mentioned in Specifications such as attributes) need to be in place as bench
Residual Sulphur Dioxide =< 10ppm and Invert mark for all commodities purchased at
sugar =0.04% w/w. facility need to be available for internal
testing as well as tested once from any
recognized 3rd resource to assure that
all ingredients being used in
manufacturing are of appropriate
Korangi Factory
quality to maintain finished product
Documentation quality and Brand image on its echelon.
All critical testing equipment and Serious
18 Muffle furnace an equipment used for devices need to be in working
calculating Ash content% found out of order condition as per intended use
from 03 months. furthermore their calibration should be
carried out internally and externally on
a defined frequency to ensure that
system it synchronized as per Quality
Assurance system requirements.
An explicit Mater Calibration list for Serious
19 Master Calibration list neither Internal nor both “Internal Calibration” & “ External
External found missing. Calibration “ should be in place to
assure that system it is synchronized as
Korangi Factory per Quality Assurance system
requirements.
Documentation A comprehensive Food Safety checklist Improvement Needed
 Internal Audit Documentation Findings against SFA Checklist
All Factories
S.No Area Root Cause Finding
# ( To Be Filled By
Auditee )
20 Factory hygiene and Personal hygiene checklist
found very congested and not covering all
elements related to food safety operations.
21 Water specifications found made self-developed
since water TDS limit seems to be 500±10 and it
should be less then and equal to 500 maximum.
22 No external testing of water sample is carried
out at factory neither for Quality attributes
(chemical/heavy metals) nor for Microbial
testing.
23 Water specifications found altered for pH as limit
shows 6.5 to 8.5 ± 1 means 5.5 to 9.5 since 5.5 is
Acidic in nature and 9.5 means Basic in nature
and not consider as potable water as per any
Date of Compiling: 22nd June 2021
Recommendation Finding Severity Status
need to be in place to assure that all
key points related to food safety
support operations are covered to
avoid any mis happening during food
operations execution.
All quality and food safety Improvement Needed
Specifications (intrinsic and extrinsic
attributes) need to be in place as bench
mark for all commodities purchased at
facility need to be available for internal
testing as well as tested once from any
recognized 3rd resource to assure that
all ingredients being used in
manufacturing are of appropriate
quality to maintain finished product
quality and Brand image on its echelon.
Since Water is considered to be a Improvement Needed
mandatory ingredient in many cases of
products being manufactured at our
facility and as per water potability
some risks are still not clearly identified
on routine basis such as Biological and
chemical hazards therefore it is highly
recommended to at least get water
samples be externally tested Monthly
for “Biological Profile” and For
“Chemical Profile” including “Heavy
Metals” annually by any recognized
third party testing facility.
All quality and food safety Improvement Needed
Specifications (intrinsic and extrinsic
attributes) with Reference Origin need
to be in place as bench mark for
product ingredient water to avoid any
 Internal Audit Documentation Findings against SFA Checklist

All Factories

Date of Compiling: 22nd June 2021

S.No Area Root Cause Finding Recommendation Finding Severity Status

# ( To Be Filled By
Auditee )

International standard for drinking water.
24 Calibration record for temperature monitoring
device found missing.
Since it is a critical requirement to have
25 No Product Mock record excise practiced at
facility though Product Recall / with drawl
practiced with half evidence (incomplete) such
as no success rate, success time, total quantity
received/produced/discard are mentioned in it.
food safety and/ or quality related
risk/failure.
All freezers temperature monitoring Improvement Needed
device need to calibrate along with
calibration certificates as record to
match the required temperature to
avoid storage condition outbreak.
Serious
a prompt traceability system to be
compatible against any product recall
and / or withdrawal within the system
to avoid external concerns related to
defame and risk mitigation.

A comprehensive Training program Improvement Needed

26 Trainer name/signs is not mentioned and also should be in place with a set of all
training men hours are not mentioned in training mandatory elements of training and
records. development minimum comprises of
s Training plan, Training Competency
matrix, Training need analysis data,
Adequate Training MATERIAL, Training
Evaluation, Remarks etc to ensure that
system building blocks are set to be
arranged with a continual
improvement approach.
Training men hours should be
assessed to calculate a standard time
for each individual to evaluate work
performance on both qualitative and
quantitative attributes. Therefore it will
make further progression rigid for
upcoming training need analysis
All product contact surface equipment
27 Food grade certificate and COA for primary and material’s food grade certificate Improvement Needed
 Internal Audit Documentation Findings against SFA Checklist

All Factories

Date of Compiling: 22nd June 2021

S.No Area Root Cause Finding Recommendation Finding Severity Status

# ( To Be Filled By
Auditee )

packaging material such as for Cake cards, frozen should be in place to assure that food
puri liners found missing. operations are safe and the product
being produced via mechanism is safe
for human consumption.
Furthermore COAs availability should
be mandatory for each lot prior to
material receiving and this action
should be considered as a “ Must Have
Obligation” for all suppliers during
routine evaluation of supplier.
All product contact surface equipment
28 Food grade certificate for water filter cartridge and material’s food grade certificate Serious
found missing. should be in place to assure that food
operations are safe and the product
being produced via mechanism is safe
for human consumption.
A comprehensive IPM system needs to
29 Integrated Pest management records are Bogus, be introduced in the facility to Major
Insufficient and not properly maintained. eliminate pest related issues

A comprehensive IPM system needs to Serious

30 MSDS for Pest related Chemical including Gel & be introduced in the facility to
Spray found missing. eliminate pest related issues
31 MSDS records found old/ expired / out dated. All MSDS records need to be updated Serious
and be synchronized with “Inventory
List” including but not limited to
ingredients and chemicals.
32 MSDS and chemical list are not synchronized as All MSDS records need to be updated
many chemicals MSDS are missing or not and be synchronized with “Inventory Serious
updated List” including but not limited to
ingredients and chemicals.
 Internal Audit Documentation Findings against SFA Checklist

All Factories

Date of Compiling: 22nd June 2021

S.No Area Root Cause Finding Recommendation Finding Severity Status

# ( To Be Filled By
Auditee )