129 pages

English

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Musings on Internal Quality Audits , livre ebook

ASQ Quality Press - Duke Okes

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129 pages

English

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En savoir plus

A propos
Informations
Extrait

Description

For over 20 years, Duke Okes has spoken and published articles on internal auditing, and trained an estimated 2,000 internal quality auditors. This insightful book is intended for those who understand the basics and are looking for ideas for how to improve what their organization gets out of the internal quality audit process.
It is broken into three parts. Section 1 is a summary of the basic quality audit and intentionally does not include things such as training of auditors, basic auditor competencies, and so on. However, it does look at some of the more recent changes in the audit process driven by changes in standards, technology, and globalism. Section 2 includes several concepts and methods that organizations can choose to use if they want to make their quality audits more robust from a standpoint of achieving the intended purpose. Section 3 then intentionally pushes back from the standard perspective of auditing as a technical process for control and looks at softer issues that an audit program might leverage. It also tries to project a bit into the future as to how the audit role/process might change.
Appendices include example audit situations to spur discussion, a SIPOC form for audit planning, and examples of quality risk management audit questions.

Sujets

Business

Qualité, hygiène, sécurité, environnement

Auditing

Economie gestion

Economics

SIPOC

Informations

Publié par	ASQ Quality Press
Date de parution	24 mai 2017
Nombre de lectures	0
EAN13	9781953079213
Langue	English
Poids de l'ouvrage	5 Mo

Informations légales : prix de location à la page 0,1200€. Cette information est donnée uniquement à titre indicatif conformément à la législation en vigueur.

Extrait

Musings on Internal Quality Audits

Having a Greater Impact

Also available from ASQ Quality Press:

Performance Metrics: The Levers for Process ManagementDuke Okes

Root Cause Analysis: The Core of Problem Solving and Corrective Action Duke Okes

Advanced Quality Auditing: An Auditor’s Review of Risk Management, Lean Improvement, and Data AnalysisLance B. Coleman

The Internal Auditing Pocket Guide, Second EditionJ.P. Russell

Quality Audits for Improved Performance, Third EditionDennis R. Arter

The Quality Toolbox, Second EditionNancy R. Tague

The Certiîed Six Sigma Green Belt Handbook, Second EditionRoderick A. Munro, Govindarajan Ramu, and Daniel J. Zrymiak

The Certiîed Manager of Quality/Organizational Excellence Handbook,Fourth EditionRussell T. Westcott, editor

The Certiîed Six Sigma Black Belt Handbook, Second EditionT.M. Kubiak and Donald W. Benbow

The ASQ Auditing Handbook, Fourth EditionJ.P. Russell, editor

The ASQ Quality Improvement Pocket Guide: Basic History, Concepts, Tools, and RelationshipsGrace L. Duy, editor

To request a complimentary catalog of ASQ Quality Press publications, call 800-248-1946, or visit our Web site at http://qualitypress.asq.org.

Musings on Internal Quality Audits

Having a Greater Impact

Duke Okes

ASQ Quality Press Milwaukee, Wisconsin

22 21 20 19 18 17 16 5 4 3 2 1

Names: Okes, Duke, 1949- author. Title: Musings on internal quality audits : having a greater impact / by Duke Okes. Description: Milwaukee, WI : ASQ Quality Press, [2017] | Includes index. Identiîers: LCCN 2017018303 | ISBN 9780873899581 (alk. paper)Subjects: LCSH: Auditing. | Auditing, Internal. | Auditors’ reports. Classiîcation: LCC HF5667 .O44 2017 | DDC 658.4/013--dc23LC record available at https://lccn.loc.gov/2017018303

No part of this book may be reproduced in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the publisher.

Director, Quality Press and Programs: Ray Zielke Managing Editor: Paul Daniel O’Mara Sr. Creative Services Specialist: Randy L. Benson

ASQ Mission: The American Society for Quality advances individual, organizational, and community excellence worldwide through learning, quality improvement, and knowledge exchange.

Attention Bookstores, Wholesalers, Schools, and Corporations: ASQ Quality Press books, video, audio, and software are available at quantity discounts with bulk purchases for business, educational, or instructional use. For information, please contact ASQ Quality Press at 800-248-1946, or write to ASQ Quality Press, P.O. Box 3005, Milwaukee, WI 53201-3005.

To place orders or to request ASQ membership information, call 800-248-1946. Visit our Web site at www.asq.org/quality-press.

Printed on acid-free paper

Dedication

In memory of Russell T. Westcott

Contents

List of Figures and Tables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Preface . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 1 – Basics and Current Conversations:The Fundamentals Chapter 1 – Basic Audit Principles and Practices. . . . . . . . . . . . . . Why Conduct Internal Quality Audits?. . . . . . . . . . . . . . . . . . 3 Planning an Audit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Conducting the Audit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Reporting Audit Results. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Closing the Audit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

Chapter 2 – Recent Evolution in Audits . . . . . . . . . . . . . . . . . . . . Audits Based on a Process Approach. . . . . . . . . . . . . . . . . . . . 11 Integrated Audits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Virtual Audits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Auditing Processes with Limited Documentation16. . . . . . . . . . Auditing Service Processes. . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Auditing Digital Processes. . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

Section 2 – Ensuring Rigor and Governance:Going Deeper Chapter 3 – Auditing in Depth . . . . . . . . . . . . . . . . . . . . . . . . . . . . Auditing Spreadsheets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 Auditing X-Y Correlation. . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Auditing Corrective Action. . . . . . . . . . . . . . . . . . . . . . . . . . . 28 Auditing Levels of Problem Prevention. . . . . . . . . . . . . . . . . . 29 Auditing for Supply Chain Reliability. . . . . . . . . . . . . . . . . . . 30 Considering Process Maturity. . . . . . . . . . . . . . . . . . . . . . . . . 33 Assessing and Auditing the Audit Process. . . . . . . . . . . . . . . 35

vii

viiiContents

Chapter 4 – Eective Audit Reporting. . . . . . . . . . . . . . . . . . . . . . Are NCs Nuisances or Problems?. . . . . . . . . . . . . . . . . . . . . . 37 Internal Audit Scorecards. . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 A Better Metric for Evaluating Internal Quality Audit. . . . . 41 Importance of Language. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 Visibility of Audit Reporting. . . . . . . . . . . . . . . . . . . . . . . . . . 44

Chapter 5 – Using Risk as a Framework. . . . . . . . . . . . . . . . . . . . Risk-Based Quality Auditing. . . . . . . . . . . . . . . . . . . . . . . . . . 45 Using Analytics in the Audit Process. . . . . . . . . . . . . . . . . . . 49 Shifting Priorities Due to Risk. . . . . . . . . . . . . . . . . . . . . . . . . 53 Auditing Risk Management. . . . . . . . . . . . . . . . . . . . . . . . . . . 54

Chapter 6 – Focus on Governance. . . . . . . . . . . . . . . . . . . . . . . . . Strategic Audits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 The Fully Integrated Audit Function. . . . . . . . . . . . . . . . . . . 59 Are You Getting the Facts?. . . . . . . . . . . . . . . . . . . . . . . . . . . 59 Avoid the Slippery Slope. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61

Section 3 – Taking a Broader View:Raising the Bar Chapter 7 – Cultural and Individual Development. . . . . . . . . . . Internal Audits and Organization Development (OD)65. . . . . . Quality Auditors as Role Models68. . . . . . . . . . . . . . . . . . . . . . . Individual Development for Auditors. . . . . . . . . . . . . . . . . . . 73 Checking Auditor Calibration. . . . . . . . . . . . . . . . . . . . . . . . . 74 Where Do Internal Auditors Go Next?. . . . . . . . . . . . . . . . . . 76

Chapter 8 – Quality Auditing in the Future. . . . . . . . . . . . . . . . . Appreciative (Inquiry) Audits. . . . . . . . . . . . . . . . . . . . . . . . . 79 Automated Continuous Auditing. . . . . . . . . . . . . . . . . . . . . . 80 Case Management Audits. . . . . . . . . . . . . . . . . . . . . . . . . . . . 82 Business Audits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82 Culture Audits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83 Auditor Skills and Ethics. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84 Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84

Appendix A – Example Audit Situations . . . . . . . . . . . . . . . . . . . Appendix B – SIPOC Form for Audit Planning. . . . . . . . . . . . . . Appendix C – Quality Risk Management Audit Questions . . . .

Additional Readings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

87 91 93

List of Figures and Tables

Figure 1.1 – Audits as feedback. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Table 1.1 – Examples of documents reviewed for audit planning . . . . . . . . . Figure 1.2 – Types of audit errors. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Figure 2.1 – Matrix of QMS elements and departments. . . . . . . . . . . . . . . . . . Figure 2.2 – Interrelationship of QMS processes. . . . . . . . . . . . . . . . . . . . . . . . Figure 2.3 – Process management principles. . . . . . . . . . . . . . . . . . . . . . . . . . .

Figure 3.1 – Potential relationships between controls and outcomes. . . . . . . Figure 3.2 – Partial supply chain. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Table 3.1 – Items to evaluate considering potential supplier situations . . . . Figure 3.3 – Making of a supplier audit team. . . . . . . . . . . . . . . . . . . . . . . . . . Figure 3.4 – Maturity of a QMS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Figure 4.1 – Nonconformity risk matrix. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Table 4.1 – Nonconformity ranking . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Figure 4.2 – Audit scorecard by element and department. . . . . . . . . . . . . . . . Figure 4.3 – Audit scorecard by QMS process. . . . . . . . . . . . . . . . . . . . . . . . . .

Figure 5.1 – Risk-based audit considerations. . . . . . . . . . . . . . . . . . . . . . . . . . . Figure 5.2 – Assessment of risk for QMS processes. . . . . . . . . . . . . . . . . . . . . Figure 5.3 – Use of Benford’s Law. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Figure 5.4 – Use of analytics for calibration frequency. . . . . . . . . . . . . . . . . . . Figure 5.5 – Comparing machine output to maintenance hours. . . . . . . . . . Figure 5.6 – Bow tie risk assessment for a hotel. . . . . . . . . . . . . . . . . . . . . . . .

Table 7.1 – Levels of accountability in a QMS . . . . . . . . . . . . . . . . . . . . . . . . . . Figure 7.1 – Rotation of the audit pool and audit teams. . . . . . . . . . . . . . . . . Figure 7.2 – Transactional analysis. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Figure 7.3 – Gestalt cycle of change. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Table 7.2 – Gestalt cycle during audit interview . . . . . . . . . . . . . . . . . . . . . . . . Table 7.3 – Auditor calibration data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Table 8.1 – Audit maturity matrix . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4 5 8

12 13 18

27 31 32 32 33

38 39 40 41

46 47 50 52 52 55

67 68 70 71 72 75