Internal Audit Training Course
Internal Audit Training Course
Internal Audit Training Course
Friday, June 7 4
, 2024
5
Benefits
Able to avoid
Continuous
potentially big
improvement
problem
Learn what an
auditors look for
10
Cause,
needs to be
identified
It is not ease to identify a problem to its origin by looking at the problem surface ---
Use Root Cause Analysis Tools to find actual root cause 11
Key Principles (Outline) of an Internal Audit
Approaches Activities Strategies
Should be open,
constructive and effective.
12
13
Customer Audits/ 2nd Party Audits: an outside company that conducts an audit
but has a relationship with the organization. e.g. Servier Audit
14
15
Verify System
System Audit
versus
Standard Operating
Compliance Audit Procedures
Verify Compliance
Practices and
Records
Friday, June 7 16
, 2024
Focus of Internal Audit (as per ISO 9001)
Friday, June 7 17
, 2024
1) Open Minded
Principles / Attributes of An Auditor
2) Avoid bias
3) Punctual
4) Precise
5) Self-Disciplined
6) Diplomatic
7) Keep to the objective
8) Always refer Professional
to the standard when
explaining
9) Listen and Observe
10)Always verify through records
11)Listen, Enquire and observe – SHOW ME!!
12)Stick to the facts
13)Refer to standards
Ethical14)Seek objective evidence of compliance or
PRINCIPLE Fair
non-compliance
during audit.
Friday, June 7, 2024
PART II
MANAGING INTERNAL AUDIT
Friday, June 7 22
, 2024
Plan-DO-Check-Act (PDCA)
Plan: establish the objectives of the system and its
processes, and the resources needed to deliver results
in accordance with customers’ requirements and the
organization’s policies, and identify and address
risks and opportunities;
Do: implement what was planned;
Check: monitor and (where applicable) measure
processes and the resulting products and services
against policies, objectives, requirements and planned
activities, and report the results;
Act: take actions to improve performance, as
necessary. 23
24
Audit techniques
Objectives
Responsibility
28
Friday, June 7 29
, 2024
Overview of Audit Activities
Planning and scheduling audits
Conducting follow-up
30
QUESTION
OBSERVE VERIFY
Friday, June 7 31
, 2024
Audit Activities
Forming an audit team and assign roles and responsibility and agreed on the
scope.
Conducting document review
• Review documents (SOPs, audit findings, corrective
action / preventive action etc.), check the integrity of
the quality system and various controls are effective.
Preparing for the on-site audit activities
• Preparing audit plan.
• Assigning work to the audit team.
• Preparing work documents (e.g. audit checklists,
sampling plans, forms for recording information;
questionnaires.
32
33
34
35
Persistent
Flexible
36
Analytical Skills:
• Ability to assimilate data and determine
how it relates to the audit criteria
• Analyze information and report results
37
Plan the audit and make effective use of resources during the audit.
Represent the audit team in communications with the auditee.
Organize, direct and motivate the audit team members.
Mentor and provide guidance to auditor team members.
Lead the audit team to reach the audit conclusions.
Prevent to resolve conflicts.
Lead the preparation of audit report.
38
Smile,
relax Make sure the auditee
understands what you
see as the non-
AUDITEE
Point out good things conformances.
that you see
Systemic deficiency:
Could be connected to a
particular process,
product, material, person
Isolated deficiency: or organization; shows
Tends to happen randomly; pattern; happens more
no meaningful pattern; than once.
rarely happens
41
Systemic
Isolated
42
Compliance
• Satisfactory /Adequate
• Outstanding
Non-Conformance
44
When your documentation is completed you will be ready to hold your closing
meeting. The lead auditor will lead the meeting:
Thank the group for their cooperation
Remind them that this is an evaluation of the processes not the people
45
47
Usually include name and location of auditee, date of audit, audit plan,
audit observations, classification of non-compliances, recommendations or
expectations.
48
49
50
51