225 pages

English

Découvre YouScribe en t'inscrivant gratuitement

Je m'inscris

The Internal Auditing Pocket Guide , livre ebook

ASQ Quality Press - J.P. Russell

Découvre YouScribe en t'inscrivant gratuitement

Je m'inscris

Obtenez un accès à la bibliothèque pour le consulter en ligne
En savoir plus

225 pages

English

Obtenez un accès à la bibliothèque pour le consulter en ligne
En savoir plus

A propos
Informations
Extrait

Description

This best-seller prepares auditors to conduct internal audits against quality, environmental, safety, and other audit criteria. This handy pocket guide covers all the steps necessary to complete an internal audit, from assignment to follow-up. New and updated chapters reflect new techniques to address vague requirements, more illustrations and examples, ISO 19011 thinking, and verification of auditee follow-up actions. This condensed, easy-to-read book is a valuable resource and great tool for training others on how to perform an internal audit. It is appropriate for those who have no prior knowledge of audit principles or techniques.

Sujets

Business

Qualité, hygiène, sécurité, environnement

Auditing

Economie gestion

Normas ISO 9000

ISO 14000

ISO 9000

Economics

Série des normes ISO 14000

Série des normes ISO 9000

Informations

Publié par	ASQ Quality Press
Date de parution	02 octobre 2006
Nombre de lectures	0
EAN13	9781953079879
Langue	English
Poids de l'ouvrage	1 Mo

Informations légales : prix de location à la page 0,1750€. Cette information est donnée uniquement à titre indicatif conformément à la législation en vigueur.

Extrait

The Internal Auditing Pocket Guide

Also available from ASQ Quality Press:

The Process Auditing Techniques Guide J.P. Russell

Continual Improvement Assessment Guide: Promoting and Sustaining Business Results J.P. Russell

ISO 9004 Assessment Criteria Checklist for Performance Improvement J.P. Russell ISO Lesson Guide 2000: Pocket Guide to Q9001:2000, Second Edition Dennis R. Arter and J.P. Russell The ASQ Auditing Handbook,Third Edition J.P. Russell, editing director Quality Audits for Improved Performance,Third Edition Dennis R. Arter ANSI/ISO/ASQ QE19011S2004: Guidelines for quality and/or environmental management systems auditing—U.S. Version with supplemental guidance added ANSI/ISO/ASQ

The Process Approach Audit Checklist for Manufacturing Karen Welch

ASQ Foundations in Quality SelfDirected Learning Series: Certified Quality Auditor (CD) ASQ and Holmes Corporation

Process Driven Comprehensive Auditing: A New Way to Conduct ISO 9001:2000 Internal Audits Paul C. Palmes

The Certified Manager of Quality/Organizational Excellence Handbook,Third Edition Russell T. Westcott, 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.

The Internal Auditing Pocket Guide

Preparing, Performing, Reporting, and FollowUp

Second Edition

J.P. Russell

ASQ Quality Press Milwaukee, Wisconsin

Library of Congress CataloginginPublication Data Russell, J. P. (James P.), 1945– The internal auditing pocket guide : preparing, performing, reporting, and followup / J.P. Russell.—2nd ed. p. cm. Includes bibliographical references and index. ISBN 9780873897105 (soft cover : alk. paper) 1. Auditing, Internal. I. Title. HF5668.25.R877 2007 657'.458—dc22 2007004699

ISBN: 9780873897105 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. Publisher: William A. Tony Acquisitions Editor: Matt T. Meinholz Project Editor: Paul O’Mara Production Administrator: Randall 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, videotapes, audiotapes, 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 a free copy of the ASQ Quality Press Publications Catalog, including ASQ membership information, call 8002481946. Visit our Web site at www.asq.org or http://qualitypress.asq.org. Printed in the United States of America

Printed on acidfree paper

Table of Contents

Chapter 1 Welcome to Auditing. . . . . . . . . . . . . . 1 Chapter 2 Getting the Assignment . . . . . . . . . . . 13 Chapter 3 Audit Process Inputs (Purpose and Scope) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Chapter 4 Preparing for the Audit . . . . . . . . . . . . 29 Chapter 5 Identifying Requirements and Planning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 Chapter 6 Desk Audit and Audit Strategies. . . . . 53 Chapter 7 Beginning the Audit. . . . . . . . . . . . . . . 65 Chapter 8 Data Collection . . . . . . . . . . . . . . . . . . . 77 Chapter 9 Techniques to Improve Effectiveness and Address Vague Requirements. . . . . . . . . . . 93 Chapter 10 Analyzing the Results. . . . . . . . . . . . . 109 Chapter 11 Reporting . . . . . . . . . . . . . . . . . . . . . . 123 Chapter 12 Audit FollowUp, Corrective Action, and Closure. . . . . . . . . . . . . . . . . . . . . . . 135

viof Contents Table

Appendix A Example Audit Plan . . . . . . . . . . . . . 145 Appendix B Example Work Order . . . . . . . . . . . . 149 Appendix C Example Meeting Agenda and Record . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 151

Appendix D Example Interview Schedule. . . . . . 155 Appendix E Example Checklist Page . . . . . . . . . . 159 Appendix F Audit Time Considerations . . . . . . . . 161 Appendix G Example Notification Letter . . . . . . 163 Appendix H Popular Performance Standards. . . 165 Appendix I Example Audit Nonconformities. . . . 167 Appendix J Auditor Code of Conduct171. . . . . . . . . Appendix K Example Corrective/Preventive Action Request . . . . . . . . . . . . . . . . . . . . . . . . . . 173

Appendix L Corrective Action Checklist. . . . . . . . 177 Appendix M 20 Basic Audit Principles. . . . . . . . . 181

Glossary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 185 References . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 205

Chapter 1

Welcome to Auditing

he Internal Auditing Pocket Guideprepares those new to auditing to conduct inter T nal audits against quality, environmental, safety, and other specified criteria. You may be learning the basic auditing conventions to qual ify as an internal auditor or for selfimprovement. In either case, both you and your organization will benefit from your new skills. Your organiza tion will benefit because you will be a more effec tive auditor and you will benefit because you will gain knowledge and learn new skills. Not only will you be learning new skills in auditing, you can also use these skills in other job responsi bilities, be able to link requirements to your job, and improve your everyday communication skills by practicing interviewing techniques. After you learn the basics of internal auditing, you may seek more advanced study to qualify as an ASQ Certified Quality Auditor (CQA). The scope of work for an internal auditor assignment can vary

2One Chapter

from simple verification of compliance to identi fication of performanceimprovement opportuni ties. Your organization has objectives that the internal audit program can help achieve. An audit is some type of formal independent examination of products, services, work processes, departments, or organizations. Conducting an audit is a process, work practice, or service. Some organizations prefer the wordevaluation, survey, review,orassessmentinstead of the wordaudit. I will use the wordauditwhen I reference the process because it is universally accepted and, to experts, it means a certain type of investigation or examination as described in this guidebook. The audit process steps (Figure 1.1) are to:

 Identify plans (what people are supposed to do)

 Make observations (what people are actually doing)  Evaluate the facts collected (sort the evidence)  Report the results (conformance or noncompliance)

 Follow up (ensure that problems are corrected)

No matter what name is used for the audit pro cess, auditors are entrusted with confidential

Identify plans

Make observations

Welcome to Auditing3

Evaluate

Report results

Follow up

information. Auditors must be ethical in their dealings with the organizations they audit as well as with the general public. People have vari ous feelings about auditors that may include fear as well as respect, but there is also a sense that auditors hold a public trust of honesty and con duct their affairs in an ethical manner. When this public trust is broken (for example, in the Arthur Anderson–Enron case) the public is out raged. At the time of the Enron incident, Arthur Anderson was one of the top five accounting firms in the United States and now, because of the misconduct of a few auditors, they are out of business. From time to time throughout this guide I will highlight one of the 20 Basic Audit Principles to