Audit Process

Most audits follow a pattern that consists of:

  • Planning
  • Fieldwork
  • Reporting
  • Follow-up

University of Birmingham, http://www.internalaudit.bham.ac.uk/audit/

Audit Phase

  • Planning
  • Preparation
  • Implementation
  • Reporting
  • Follow-up

Audit Phase Flow Chart

Source:TOMC, http://www.tomcsb.com

 

IDevice Icon Read and Share

Procedure:

  1. In groups of three, access the files below.
  2. Read and make notes via any suitable software/application.
  3. Share your understanding with group members.
  4. Present your group's outcome to all participants.
  5. Use the following questions to guide you in this activity:
    • Which clause caters to internal audit? / Klausa mana yang berkaitan dengan audit dalaman?
    • How frequent should it be carried out? / Betapa kerap audit dalaman perlu dilaksanakan?
    • What are the processes involved? / Apakah proses-proses yang terlibat?
    • Why do you need to establish a documented procedure for internal audit? / Mengapakah perlu menyediakan satu dokumen prosedur untuk melaksanakan audit dalaman?

Resources:

  1. MS ISO 9001:2008 (pg. vi and vii)
  2. IPGM-PPK-PUP-03
  3. Carta Alir IPGM-PPK-PUP-03
  4. MS ISO 19011:2003

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