SECTION 2

Audit concerns

2012 – 02 - 15

 Persistent postponement of audit [KBS. 2010] ◦ Seeing the exercise as requiring special preparation ◦ Done only when external auditors are coming ◦ Delay it as far as possible .

• Attitudes of Internal Auditors – Extreme extrovert • Friend of all who will not record NCs • Talks more than the Auditee and answers himself – Auditing without checklist • Reading the Procedure at point of audit • Asking anything that comes to mind • No provision in Procedure that makes Auditors submit checklist for review prior to commencement of audit – Permanent checklist • The same checklist is used each time there is audit • No provision for preventive action (potential problems) .

3. 4. 5. Ethical conduct – be careful with information seen in the course of audit Due professional care – if this is left out will it affect the system negatively or not Maintaining independence from the auditee – refrain from seeking for ‘favours’ Fair presentation – is the NC statement carrying an exact quantity of what was seen? Generating findings based on evidence – is there complete and traceable description of the evidence? .1. 2.

 Poor recording of Non conformities ◦ Ambiguous statements  Some Staff did not understand the Quality Policy  Files in Admin were not tagged.  The environment is not conducive for work  Few of the purchasing records were not dated .

 Poor recording of Non conformities ◦ Untraceable Non conformities  The water system is not functioning in accordance with PG 314 of Maintenance Procedure .

 Poor recording of Non conformities ◦ Incomplete Non conformity statements  Three of the materials rolls did not carry the logo .

3  Few of the purchasing records were not dated for traceability as required by 7.2.3  The environment is not conducive for work enough as stated in QM 6.2  Files in Admin were not tagged in accordance with 4.4 . Poor recording of Non conformities ◦ Wrong application of Criteria  Some Staff did not understand the Quality Policy as required by Clause 6.2.

competence of personnel (glass blowing in Tunisia).2 internal audit  Auditing without procedures?  Revert to process approach  Perform process audit with the following guidelines: o Identify primary goal of the process e. product appeal e.g. Business Development (Marketing) is to increase customer base o Identify the means of controlling the process – marketing personnel presentation. .g.2.◦ 8.

1. 7.g.3 & 8.2.o Test consistency of the use of method o Confirm the equipment. information and other materials used o When result is not achieved what happens? o Apply the specific Clause for this activity e.2.2. 7.1 o Test the conformance to generic procedures (6 Procedures) o Auditors are required to know the requirements of the Standard .

 Rushing to complete follow-up activities ◦ ◦ ◦ ◦ Generating records without corrective action Closing NCs based on correction alone Closing NCs based on commitment / promises Memo ‘to desist from a practice’ used for closing .