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AUDIT TEAM MEMBERS
1. Mr Syaidal (Lead Auditor) – P3
2. Mr James Joe Joseph (Auditor) – P4 & P5
3. Mr Charles (Auditor) – P1
4. Mr Adzdzin Ali (Auditor) – P2, & P6
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BRIEF INTRODUCTION
MAA Certification offers high quality, value-added and competitive management systems auditing, public
training and certification services to all sectors of the industry. It has a proven track record of delivering reliable
and comprehensive conformity assessments, in conformance with the relevant international standards, codes of
practices, guidelines and rules and regulations.
Our services:
Auditing
Public Training Certification
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SCOPE OF CERTIFICATION
Production of Sustainable Fresh Fruit Bunches from :
• 363.80 Ha total Oil Palm Planted Area
• 363.80 Ha total Certified Area
b) Confirmation of the scope of certification
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AUDIT PLAN
Please refer to audit plan confirmed by MAA Certification
CLOSING MEETING
Closing meeting will be held on *24 APRIL 2024* (tentatively plan on *4.30PM*)
c) Confirmation of the audit plan (including type and scope of audit, objectives and criteria), any changes, and other relevant arrangements with client, such as the date and time for the closing
meeting, interim meetings between the audit team and the client’s management;
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AUDIT CRITERIA
MS 2530-3-1:2022 - Malaysian Sustainable Palm Oil Part 3-1 General
principles oil palm plantations (40.46 ha to 500 ha)
c) Confirmation of the audit plan (including type and scope of audit, objectives and criteria), any changes, and other relevant arrangements with client, such as the date and time for the closing
meeting, interim meetings between the audit team and the client’s management;
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AUDIT OBJECTIVES
The objectives of this audit are:
• a. To verify the effectiveness of implementation for all areas of concerns raised during the stage 1 audit (if any)
• b. To verify and collate Information and evidence of conformity to all requirements of the applicable MSPO
standard or relevant normative documents
• c. To evaluate performance monitoring, measuring, reporting and reviewing against key performance objectives
and targets (consistent with the expectations in the applicable MSPO standard or relevant normative
documents)
• d. To verify the applicant’s performance with regards to legal compliance;
• e. To verify and evaluate the applicant’s operational control of processes;
• f. To verify and evaluate the adequacy of Internal auditing and management review done
•
c) Confirmation of the audit plan (including type and scope of audit, objectives and criteria), any changes, and other relevant arrangements with client, such as the date and time for the closing
meeting, interim meetings between the audit team and the client’s management;
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AUDIT OBJECTIVES
• g. To evaluate and verify the management’s responsibility towards the endorsed policies
• h. To identify and evaluate links between the normative requirements, policies, procedures, performance
objectives and targets (consistent with the expectations in the applicable MSPO standard or relevant normative
documents), any applicable legal requirements, responsibilities, competence of personnel, operations,
procedures, performance data and internal audit findings and conclusions;
• i. To identify and verify external service providers such as contractors whom are operating in the concession of
the certificate holder are complying with the respective MSPO standard and relevant normative documents.
c) Confirmation of the audit plan (including type and scope of audit, objectives and criteria), any changes, and other relevant arrangements with client, such as the date and time for the closing
meeting, interim meetings between the audit team and the client’s management;
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AUDIT OBJECTIVES - continuation
Main objective of audit team members from MAA Certification is to verify and conform compliances and
implementation of standard requirements.
However, along the audit process if any non-compliance / non-conformity detected, the issue(s) need to
be highlighted.
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GRADING OF AUDIT FINDINGS
1. Conformity
Fulfilment of standard requirements
i) The method of reporting,including any grading of audit findings
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GRADING OF AUDIT FINDINGS
2. Non-Conformity Report (NCR)
Non-fulfilment of standard requirements. The absence of, or the failure to
implement and maintain, one or more required management system
requirements or a situation which would, on the basis of objective evidence,
raise significant doubt as to the capability to achieve the policy and objectives of
the organization.
i) The method of reporting, including any grading of audit findings
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GRADING OF AUDIT FINDINGS
Grading of NCR
a. Major NCR
Non-fulfilment of a requirement that there is significant doubt affects the capability of the
management system to achieve the intended results.
b. Minor NCR
Non-fulfilment of a requirement that does not affects the capability of the management
system to achieve the intended results & there is lapses of the inconsistency of conformity
assessment practices (but no major impact).
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GRADING OF AUDIT FINDINGS
2. Opportunity For Improvement (OFI)
• Areas for potential improvement of the management system.
• Some OFI covers those instances where the auditor has noted an area of concern on the
capability to achieve conformity to the requirements of the standard but without sufficient
objective evidence to support a non-conformity (subject to critical impact).
i) The method of reporting, including any grading of audit findings
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STATUS OF FINDINGS FROM PREVIOUS AUDIT
From previous *audit stage*, details of audit findings raised were:
• NIL.
l) Confirmation of the status of findings of the previous review or audit, if applicable
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SITE SAMPLING
Site sampling size is based on the following criteria:
1. Total no. of estates participation
2. Risk factor (i.e refer to analysis questionnaire, RSPO / ISO 9001 certified by accredited CB, etc)
3. Sampling formula,s
total no. of estates,n = 5 estates
risk factor,r = 1.5 (medium risk)
s=r√n = 3 estates to sampled based on sampling criteria (i.e Ladang milikan sendiri, Rancangan Tanah
Berkelompok (peserta),palm maturity, Workers quarters, waterways & buffer zones area, etc).
m)Methods and procedures to be used to conduct the audit based on sampling
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STAKEHOLDER CONSULTATION
• Formal invitation by official letter was done a month before Audit Date and phone calls as a follow-up.
• Stakeholders selection was done based on XXX’s audit requirements which can provide more substantial
audit evidence for MSPO requirements.
• Any stakeholders can provide relevant information as to the management unit’s compliance with the
requirements of the standards in terms of the social, environmental, occupational, safety, or health.
• Stakeholders Consultation will be recorded in the established form.
• Among Stakeholders contacted are :
• Govermental Agencies i.e Perhilitan Jabatan Tenaga Kerja
• Wakil peserta
• NGO (Persatuan Ketua Kampung (Kg. XXX - phone call)
m)Methods and procedures to be used to conduct the audit based on sampling
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DELIVERABLES
1. Working Language: English and Bahasa Malaysia
2. Reporting:
i. Language: English;
ii. Format: Verbal and written;
iii. Findings of the audit will be submitted during closing meeting. Non-conformance report will be submitted
through and notify by email;
3. Issuance of audit report within 14 (fourteen) working days after completion of audit through and notify by
email.
d) Confirmation of formal communication channels between the audit team and the client
n) Confirmation of the language to be used during the audit
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FACILITIES & ASSISTANCES NEEDED
1. A meeting room.
2. A representative of your organization, acting as a guide (e.g. Safety & Health Officer,
Environmental/Sustainability Officer, Quality Manager) to accompany/ assist each auditor.
3. Personal Protective Equipment (if applicable).
4. Availability of appropriate auditee(s) according to the audit schedule.
5. Permission of taking photos for evidence (non public disclosure).
e) Confirmation that the resources and facilities needed by the audit team are available
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GUIDES
Person appointed by the client to assist the audit team.
Roles:
a. Establishing contacts and timing for interviews;
b. Arranging visits to specific parts of the site or organisation;
c. Ensuring that rules concerning site safety and security procedures are known and respected by the audit
team members;
d. Witnessing the audit on behalf of the organisation;
e. Providing clarification or information as requested by an auditor.
h) Confirmation of the availability, roles and identities of any guides and observers.
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SPECIFIC ORGANISATION REQUIREMENT
1. Safety and health, including emergency procedures;
2. Security procedures;
3. Restricted areas where the auditors should not go;
4. Others.
e) Confirmation that the resources and facilities needed by the audit team are available
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CONFIDENTIALITY REQUIREMENTS
The audit team members from MAA Certification undertake not to disclose any information
or documents obtained during the audit including the final report, to any third party,
without the expressed approval of the client and where appropriate, the approval of the
auditee unless required by law.
f) Confirmation of matters relating to confidentiality
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CONDITION WHICH THE AUDIT MAY BE
PREMATURELY TERMINATED
An audit will be prematurely terminated on the following conditions:
a. Audit evidences indicated the audit objectives are unattainable.
b. Potential unsafe risks on safety and health for personnel involved during the audit process.
c. Any attempted of bribery
d. Others
j) Information about the conditions under which the audit may be prematurely terminated;
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OTHERS
Times are approximate and will be confirmed at the opening meeting prior to commencement of the
audit. Auditors reserve the right to change or add to the elements listed before or during the audit
depending on the results of on-site investigation.
Policy, awareness, communication, documented information, objective, targets & program shall be
covered at the respective areas and departmental functional activities where appropriate
k) Confirmation that the audit team leader and audit team representing the certification body is responsible for the audit and shall be in control of executing the audit plan including audit activities and audit trails;
o) Confirmation that, during the audit, the client will be kept informed of audit progress and any concerns;
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DISCLAIMER
Note that, this audit are based on sampling techniques and non-
conformities may exist which did not become apparent during
the audit.
