DOCUMENT/RECORD/PROCEDURE/EVIDENCE

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Contents

• Document/record/procedure/evidence
• How to verify document/record/procedure/evidence

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 Validasi & Verifikasi

Validation : confirmation by examination and provision of

objective evidence that the particular requirements for specified
intended use are fulfilled.

Verification : confirmation by examination and provision of

objective evidence that specified requirements have been fulfilled.

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 The job of Auditor

To collect factual information

Analyze and evaluate it in terms of the specified requirements

Draw conclusions from this comparison

Report the results to management

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 The Documents

Specify what should be done

Written instructions or procedures that establish a practice or

tell a person how to do a job (ex. written work instructions,
purchase orders, procedures, diagrams, drawings & blank
forms).

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 The Records

Specify what has been done

Result when a particular step or process is performed as

directed in the documents .

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We call it written procedure, evidence,
procedure

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Verify deployment of the documents

Examination of records

Interviewing

Physical examination

Observing work

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DOCUMENT & RECORD
CONSIDERATIONS (1)

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Documents & Records reflect actual practice

A. Secure : not be accessible to unauthorized personnel

B. Permanent :
1.written records should be permanent-written in ink.
2.if the records must be changed, the changes should be dated &
signed/initialed. Erasures & use of fluid correction are strictly
forbidden on records.

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Documents & Records reflect actual practice

C. Current : be current and available to the people who need them, tracing is a
common means of collecting objective evidence.

D. Accurate
1. Document : read it and then goes to where the work is being performed to
observe and/or interview operators about the process .
2. Record : by verifying that the recorded result occurred, talking to the person
who recorded the information, cross-checking a log calculation.

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INTERVIEWS (2)

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The process of obtaining information from another person in
response to questions.

Interviews are normally conducted one-on-one, but audit team

may occasionally find it necessary to interview groups of
individuals.

Interviews are used to gain insights, clarify information, confirm

or deny suspicious and elicit details that may not be brought by
other audit activities.

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Six-Step Interview Process

Put the interviewee at ease (boleh interview bari marah2) ?

Explain your purpose

Find out what they are doing

Analyze what they are doing

Make a tentative conclusion

Explain your next step

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Asking Leading Questions

A different kind of problem occurs if an auditor asks leading questions,

expecting to hear certain answers. Auditor should not lead an
interviewee with the questioning.

Leading questions can be avoided if the auditors asks open ended

questions.

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The auditor should say Not

How (where, when, who, what, why) Do you record the test results in the lab
do you record the test results ? log book ?

How do you know this value is right ? This instrument is calibrated, isn’t it ?

What is the standard procedure for When receiving a material , don’t you
checking incoming material ? have to check country of origin ?

How do you perform internal audit ? Do you follow the procedure for this
internal audit ?
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PHYSICAL EXAMINATION (3)

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 OBSERVATION
OF WORK ACTIVITIES (4)

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Observation : to watch attentively or to watch or be present
without participating actively

An auditors observes “work in progress” to see if it meets requirements.

Auditors should observe closely but not obtrusively. Because an auditor’s

presence may be distracting to people at work, the auditor needs to minimize
any interference resulting from it.

An auditor should realize that disrupting a worker may be unsafe

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