First, establish an audit team.
According to the purpose, scope, department, process and internal audit schedule of internal audit activities, the audit team leader shall propose a list of audit teams, which shall be established after approval by the management representative.
Second, prepare the audit plan.
After the establishment of the audit team, the team leader shall prepare an "audit activity plan", and after the approval of the management representative, organize a meeting of the audit team to clarify the division of labor and requirements of each member, and ensure that each internal auditor has a clear understanding of the audit task and all the preparations before the audit is completed.
Third, the preparation of the list.
Before the audit, the internal auditor should prepare a checklist according to the division of labor, which should highlight the main functions of the audit area and select typical key quality problems. ?
The checklist should cover all functions of quality management, including some special requirements of the company and customers.
Fourth, notify the audit.
Notify the audited department at least one week in advance before the internal audit, which can be in the form of documents or orally. The audit shall be confirmed by the person in charge of the audited department.
Verb (abbreviation of verb) on-site audit
Internal auditors shall abide by the following auditing principles:
1, based on the principle of objective facts. Objective facts are based on evidence, can be stated and verified, and do not contain any personal guess or reasoning elements; ?
2, the principle of standard and actual check. Items that are not checked between the standard and the actual situation cannot be judged as qualified or unqualified. ?
3. The principle of progressive review in turn. The audit contents include: whether it was actually done, whether it was done, and how it was done.
4. The principle of independence and impartiality.
Internal audit is an independent and objective confirmation and consultation activity, which uses systematic and standardized methods to check and evaluate the appropriateness and effectiveness of an organization's business activities, internal control and risk management, so as to promote the organization to improve its governance, increase its value and achieve its goals.
Internal audit is the symmetry of "external audit". The audit shall be conducted by full-time auditors within departments and units. The purpose is to help the managers of departments and units to implement the most effective management. The combination of internal audit and external audit is a major feature of modern audit.