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Audit Process
Internal Audit
Process & ISO
Presented By -
Sadaf Hublikar
Quality Analyst
Introduction
 An audit is an evaluation of a person,
organization, system, process, enterprise,
project or product.
 Aud...
What is an Internal Audit?
 Internal auditing is an independent, objective
assurance and consulting activity designed to ...
ISO Standard
 As per ISO Standard Quality is defined as
"The totality of features and
characteristics of a product
or ser...
Latest ISO 9000 series
ISO9001:2008
is Quality
management
systems –
Requirements
Previous
Add latest Versions
ISO9004:2009...
Revised Quality Principle
4. Process
Approach
Quality Principles
Purpose of Audits
 Detection
 Protection
 Prevention
Objectives of Audit
 To provide assurance and reassurance.
 Implementation of any system developments
 Amendments to pr...
Internal Audit Framework
 Planning
 Performing
 Reporting
Planning the Audit
 Research
 Risk Assessment
 Audit Strategy
 Preliminary Survey
 Policies and Procedures
 Inputs a...
Conti…
Identify Issue or Concern Work plan
Identify Staff Form Audit team
Team Meeting
Identify Audit
Requirements
Identif...
Performing
 Depending upon the audits to be performed,
Auditing Standards prescribe different
requirements.
 For example...
Data Collection & Analysis
Evidence
Working Papers
-Schedules
-Interviews
-Observations
Analysis of
Evidence
Developed
Fin...
Reporting
 Auditing and Reporting are not separate
activities but represent a single integrated
process.
 Thus report is...
Procedure
Team Meeting Outline Draft Report
Write Draft Report
Audit Manager
Review
Independent Report
Review
Process Draf...
Post Audit Evaluation
 Once the Final Report is issued, the audit
team perform a post audit evaluation to
discuss the str...
Conti..
Team Meeting Discuss Strength
& Weakness
Develop Suggestion for
Improvement
Staff Development
Audit Quality and
Ti...
Thank You 
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Process Audit and ISO

  1. 1. Audit Process Internal Audit Process & ISO Presented By - Sadaf Hublikar Quality Analyst
  2. 2. Introduction  An audit is an evaluation of a person, organization, system, process, enterprise, project or product.  Audits are performed to ascertain the validity and reliability of information, also to provide an assessment of a system's internal control. The goal of an audit is to express an opinion of the person, organization or system in question, under evaluation based on work done on a test basis.
  3. 3. What is an Internal Audit?  Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations.  It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes.
  4. 4. ISO Standard  As per ISO Standard Quality is defined as "The totality of features and characteristics of a product or service that bear on its ability to satisfy stated or implied needs".
  5. 5. Latest ISO 9000 series ISO9001:2008 is Quality management systems – Requirements Previous Add latest Versions ISO9004:2009 is Managing for the sustained success of an organization – A quality management approach
  6. 6. Revised Quality Principle 4. Process Approach Quality Principles
  7. 7. Purpose of Audits  Detection  Protection  Prevention
  8. 8. Objectives of Audit  To provide assurance and reassurance.  Implementation of any system developments  Amendments to processes  Formation of policies, procedures and controls  Recommending actions to mitigate the risks arising  Feedback and feed forward controls
  9. 9. Internal Audit Framework  Planning  Performing  Reporting
  10. 10. Planning the Audit  Research  Risk Assessment  Audit Strategy  Preliminary Survey  Policies and Procedures  Inputs and Outputs  Control Steps  People
  11. 11. Conti… Identify Issue or Concern Work plan Identify Staff Form Audit team Team Meeting Identify Audit Requirements Identify Objectives Contact Auditee Identify Type of Audit Develop Expectations Objectives ,Scope & Methodology OSRS for each objective Applicable Audit Standards Engagement letter
  12. 12. Performing  Depending upon the audits to be performed, Auditing Standards prescribe different requirements.  For example: In an operational audit, the audit team should test the compliance with applicable laws and regulations that is as per ISO standards.
  13. 13. Data Collection & Analysis Evidence Working Papers -Schedules -Interviews -Observations Analysis of Evidence Developed Findings Update QARS Collect and Analyze information pertaining to objectives and subjective -Cause -Effect -Recommendation
  14. 14. Reporting  Auditing and Reporting are not separate activities but represent a single integrated process.  Thus report is assembled and crafted into a cohesive and comprehensive document after data collection and analysis is been done respectively.
  15. 15. Procedure Team Meeting Outline Draft Report Write Draft Report Audit Manager Review Independent Report Review Process Draft Report Process Final Report Quality Control Draft Report to Auditee Auditee Written Comments Auditee Comments Added to Report Issue Final Report
  16. 16. Post Audit Evaluation  Once the Final Report is issued, the audit team perform a post audit evaluation to discuss the strength and weakness of audit and suggest the ways to improve quality of future audit efforts.
  17. 17. Conti.. Team Meeting Discuss Strength & Weakness Develop Suggestion for Improvement Staff Development Audit Quality and Timelines Identify Audit Leads Work Plan Proposal
  18. 18. Thank You 
  • SupriyaMudidhe

    Oct. 16, 2020
  • Venugopalchinayah

    Feb. 11, 2018
  • muhammadakram107

    Apr. 1, 2016
  • AzherSubhiCPA

    Dec. 12, 2015

Simple and easy to understand. Read and Learn :)

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