MBA PALM TRADE SDN BHD Doc. No.

: MBAPT/SOP-05
Rev. No. : 0
STANDARD OPERATING PROCEDURE Issue Date : 1 April 2021
INTERNAL AUDIT Page : 1 of 8

INTERNAL AUDIT
MBAPT/SOP-05

REVISION CHANGE HISTORY

Doc. No Revision Pages Date Remarks
REVIEWED BYAffected APPROVED BY

Azizi bin Ibrahim Fakurzaman bin Mohamad

Quality Management Representative Managing Director
 MBA PALM TRADE SDN BHD Doc. No. : MBAPT/SOP-05
Rev. No. : 0
STANDARD OPERATING PROCEDURE Issue Date : 1 April 2021
INTERNAL AUDIT Page : 2 of 8

1.0 OBJECTIVE

This procedure defines the methodology to conduct QMS internal audit in MBAPT.

2.0 SCOPE

This procedure applies to QMS internal audit conducted in MBAPT

 MBA PALM TRADE SDN BHD Doc. No. : MBAPT/SOP-05
Rev. No. : 0
STANDARD OPERATING PROCEDURE Issue Date : 1 April 2021
INTERNAL AUDIT Page : 3 of 8

3.0 DEFINITIONS

Auditee : Person being audited

Lead auditor : Auditor assigned to manage an internal audit team

Internal Auditor : The person assigned to conduct the internal audit

Nonconformity : The non-fulfilment of specified requirement

Observation : A form of an action list to present minor deviations from a process or a

system requirement or a potential nonconformity

NCR : Non Conformity Report

Audit Plan : One whole year plan

Audit Program : A detail program of the audit to facilitate the auditor and auditee in the

conduct of the audit process

4.0 ABBREVIATION

Abbreviation/Term Description
MD Managing Director

SE Senior Engineer

TO Technical Officer

LA Lead Auditor
 MBA PALM TRADE SDN BHD Doc. No. : MBAPT/SOP-05
Rev. No. : 0
STANDARD OPERATING PROCEDURE Issue Date : 1 April 2021
INTERNAL AUDIT Page : 4 of 8

A Auditor
QMR Quality Management Representative
QMS Quality Management System

5.0 PROCEDURE

PLANNING OF MANAGEMENT AUDIT

PROCESS: Responsibility Activity Records/ref, doc

Start

QMR Review past audit performance

Prepare yearly audit and the importance of area to
be audited for planning of audit. Audit Program
Ensure all areas of the QMS is Audit Plan
No
audited at least once in every
twelve months.
Approved?
MD/QMR Prepare annual audit program
 MBA PALM TRADE SDN BHD Doc. No. : MBAPT/SOP-05
Rev. No. : 0
STANDARD OPERATING PROCEDURE Issue Date : 1 April 2021
INTERNAL AUDIT Page : 5 of 8

and audit plan.

Yes Annual audit program shall be
prepared every twelve month &
Distribution Of Audit Plan approved by MD prior to
circulation to HODs/PM
Audit Plan shall be prepared at
least two weeks prior to
circulation to HODs/PM auditors
and approved by MD.

Selection Of Auditors Distribute Audit Plan to PM and

QMR
he/she shall be responsible to Appointment Letter
inform all concerned auditor.

A point lead auditor/auditor on

QMR
specified criteria as follows:`
1. completed internal
audit course
2. independent of the
area audited
3. reliable and good
interpersonal

End

AUDIT PERFORMING

PROCESS: Responsibility Activity Records/ref, doc

Start

Notification to Auditee LA Notification of audit plan shall be Audit notification

at least 14 days prior to audit
commencement.
Audit Briefing
QMR/LA Conduct opening meeting, Brief
Auditors on Audit
objective/scope related Attendance Sheet
 MBA PALM TRADE SDN BHD Doc. No. : MBAPT/SOP-05
Rev. No. : 0
STANDARD OPERATING PROCEDURE Issue Date : 1 April 2021
INTERNAL AUDIT Page : 6 of 8

doc.,audit
methodology,previous audit
Necessary preparation for Internal report and audit reporting.
Auditor LA/A
Auditor to review the respective
Quality documentation prior to Audit Checklist
audit where necessary prepare
Auditing audit checklist.
LA/A
Perform auditing according to
audit methodology such as
review document,observation
No and interview of auditee.
Non- LA/A Audit Checklist
Conformity? Record audit findings in Audit Audit Notes
Checklist or Audit Notes.
Yes

Raised NCR LA/A NCR

Any deficiency shall be recorded
in Non-conformance Report
form.
Ensure the nature of
Presentation of audit report NCR,requirement & evidence is
indicated in related form. Observation
Any improvement noted shall be
reported in observation form

Corrective Action Auditee NCR Form

To propose corrective action &
completion date & submit to
LA/A for approval.
Implement corrective Action
End meeting of the area concerned
shall ensure the corrective
action is taken within stipulated
fine.
QMR/LA
Conduct closing meeting upon Attendance Sheet
completion of Internal Audit.
Ensure to present in the
meeting at least,
- Audit findings (NCRs)
- Observation overall finding
summary
- Completion date for
corrective action.

AUDIT FOLLOW-UP

PROCESS: Responsibility Activity Records/ref, doc

Start

NCR due or notification of QMR/DC Up date NCR in Audit Audit Log

Completion of corrective action Log.
 MBA PALM TRADE SDN BHD Doc. No. : MBAPT/SOP-05
Rev. No. : 0
STANDARD OPERATING PROCEDURE Issue Date : 1 April 2021
INTERNAL AUDIT Page : 7 of 8

Monitor the status of Audit Log

NCR based on Audit
Verification of NCR Log.

LA/A Verity correction NCR

No Agreed on action accordingly.
Corrective Revised
Action Completion To ensure corrective NCR
Completed ? Date action has been taken
and effectively
implemented prior to
Yes
verification.
Close NCR If the action taken not
satisfied revise the
new completion date.

If new NCR shall be New NCR

Submit NCR issued is correction
action is not taken
after new revised
completion date.

Update Audit Log LA/A If satisfied,verity the NCR

NCR

LA/A Submit the status of

NCR to QMR.
Present during Management Review
QMR Shall update the Audit
Log and compile all Audit Log
the records related to
End Internal Audit.

Shall present the

QMR Audit performance
and status in MRM.

6.0 LIST OF RECORDS

a. MBAPT/FORM/SOP-05/01 Audit Plan

b. MBAPT/FORM/SOP-05/02 Audit Program
c. MBAPT/FORM/SOP-03/01 Attendance Sheet
d. MBAPT/FORM/SOP-05/03 Audit Checklist
e. MBAPT/FORM/SOP-05/04 Audit Notes
 MBA PALM TRADE SDN BHD Doc. No. : MBAPT/SOP-05
Rev. No. : 0
STANDARD OPERATING PROCEDURE Issue Date : 1 April 2021
INTERNAL AUDIT Page : 8 of 8

f. MBAPT/FORM/SOP-05/05 Non Conformance Report (NCR) Form

g. MBAPT/FORM/SOP-05/06 Observation Form
h. MBAPT/FORM/SOP-05/07 Audit Summary Report
i. MBAPT/FORM/SOP-05/08 Audit Log
j. Appointment Letter