ISCON BALAJI FOODS PVT. LTD.

– LIMBASI
Document name: SOP FOR INTERNAL AUDIT
Document no: FSMS/SOP/06 Page 1 of 7
Issue No./ date : 01/1-08-2017 Rev. No./ Date : 02/10-04-2021

1. Scope: This Procedure applies to auditing of all activities described and covered in the Food
Safety & Halal assurance Management System and supporting procedures and documents to
verify effective implementation of the system.

2. Purpose: This Procedure explains how internal Audit will be conducted, in those cases in which
the quality, food safety and Halal assurance System is ineffective, the audits are intended to
highlights such difficulties and creates such an opportunity to make improvement.

3. Responsibility:-
 FSTL / Halal coordinator is responsible for the planning and implementation of the audit,
the auditors who are selected from Halal management team within the organization,
will however assist him. Such a person has to be one who has been trained in the
particular area but is not working in the same area which is to be audited, if needed
arise outside auditors can also be employed at the discretion of management
representative.
 Internal auditor is responsible to execute audit as per plan and verify the effectiveness
of implementation of Halal assurance Management System.
 Top management, Functional heads and departmental heads are responsible for
providing co-operation during audit and take corrective action in their area
expeditiously and also maintain audit record.

4. Halal audit system criteria :

 Halal policy
 Halal guidelines
 Internal halal committee
 Standard operating procedure
 Working Instruction
 Halal Critical Point
 Administration system
 Documentation system
 Training program
 Internal audit system
 Management review system

5. Procedure:-

5.1 Audit Schedule:-

 Annual internal audit schedule is prepared by the FSTL / Halal coordinator & approved
by the Top Management, the audit schedule covers all aspect of the FSMS / Halal
assurance Process but Minimum HACCP or food safety, Halal assurance plan, including
the activities to implement it (e.g. supplier approval, corrective actions and verification),
PREPARED BY: Sr. Executive- QA/QC APPROVED BY: Head QA/QC

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 ISCON BALAJI FOODS PVT. LTD. – LIMBASI
Document name: SOP FOR INTERNAL AUDIT
Document no: FSMS/SOP/06 Page 2 of 7
Issue No./ date : 01/1-08-2017 Rev. No./ Date : 02/10-04-2021

prerequisite programmes (e.g. hygiene, pest control), food defense and food fraud
prevention plans, procedures implemented to achieve the Standard at each audit
schedule.
 Audits are schedule on the basis of the status and importance of the activity and
previous audit findings.
 Internal Audit is considered to be very significant function of the Organization to keep
FSMS as well as Halal assurance system in the optimum working conditions. Internal
Audits will be preferably conducted at least twice in the year (six monthly), audit dates
spread throughout the year based on risk assessment of activity to determine whether
the Food Safety, Quality and Halal assurance Management System is effectively
implemented and maintained.
 Unscheduled audit may be carried out at the discretion of the top management or Halal
coordinator.

5.2 Planning & Scheduling of audit:-

 FSTL/ Halal coordinator plans the internal audit, based on annual internal audit schedule
and audit plans is given to concerned person (three working days in advance). After
execution of audit actual audit programme is also recorded in the audit plan, FSTL / Halal
management team ensure that auditor is independent for the area being audited by him.

5.3 Selection of Auditors

The following are the criteria for selection of Auditors.

 He/she should have undergone training in auditing.
 He/she is not working in the same section/area which audit is being carried out.
 The organization may carry out the audit from external & qualified personal due to lack
of the qualified internal auditor & also for the transparency & more effectiveness of the
Food Safety / Halal assurance Management System.

5.4 Audit Execution:-

 The auditor for each function should himself with the relevant procedure and operating
instruction applicable in the work area being audited. Than as per audit review of pre-
determined question and document related question, audit is carried out to verify
implementation of the system.
 All the concern person (auditee) Ensure that the auditors are given full co-operation in
conducting of audit, their question are answered courteously and truthfully and they are
given access to all facilities and documents as required.
 The auditor do auditing with the help of working documents within the audit Scope,
collect and analyze relevant evidences, objectives evaluation of working practices
resources, accuracy, of work documents & record etc. They act in an ethical manner and
PREPARED BY: Sr. Executive- QA/QC APPROVED BY: Head QA/QC

SIGNATURE : SIGNATURE :
 ISCON BALAJI FOODS PVT. LTD. – LIMBASI
Document name: SOP FOR INTERNAL AUDIT
Document no: FSMS/SOP/06 Page 3 of 7
Issue No./ date : 01/1-08-2017 Rev. No./ Date : 02/10-04-2021

keep findings confidential. The audit report is prepared by pointing out non conformities
observed and recorded as per form “ Internal audit Non-Conformity Report”
 If Non Conformance observed is too serious in the opinion of the auditor the activity is
stopped immediately and the required corrective action or disposition is agreed and
implemented with the concurrence of all concerned person.

5.5 Types of Non conformities:-

There are the following three categories of Non conformance in the internal audit
 Critical Non Conformance
 Major Non conformance
 Minor Non-conformance

Critical Non conformance: -

This non-conformance is provide when there is found the complete violation of the system like
 A break down of control(s) at a critical control point, Pre-requisite Program or other
process
 step and judged likely to cause a significant public health risk whereby product safety is
 Compromised and judged likely to result in a Class 1 or Class 2 recall and effective
corrective Action is not taken.
 Falsification of records relating to food safety / Halal assurance controls and the System
 A series of three (3) Major Non-Conformities that collectively result in a systems element
breakdown.
 More than four (4) Major Non-Conformities detected across the total system.
Closure:-In the case of critical non conformance immediate stop that process and a
corrective action plan must be developed & Reviewed within 48 hrs
Closure must be achieved within 7 days & verify by a follow-up audit
Major Non-Conformities:- Following are the criteria for major non conformance (major
non conformance mean there is no system in place)
 A lack or deficiency in the FSMS / Halal assurance System producing unsatisfactory
conditions that carry a food safety or quality risk and likely to result in a systems element
breakdown; or
 Five (5) Minor Non-Conformities that collectively cause a systems element breakdown; or
 More than 10 Minor Non-Conformities identified across the total system
Closure:- Corrective action plan must be submitted within three days & Closure must be
achieved within 14 days
Minor Non Conformance:- System at in place but need improvement
 A lack or deficiency in the FSMS / Halal assurance System that produces unsatisfactory
conditions that if not addressed, may lead to a risk to food safety and quality and Halal
assurance system but not likely to cause a systems element breakdown
Closure:- Corrective action plan must be submitted within three days & Closure must be
achieved within 30 days
PREPARED BY: Sr. Executive- QA/QC APPROVED BY: Head QA/QC

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 ISCON BALAJI FOODS PVT. LTD. – LIMBASI
Document name: SOP FOR INTERNAL AUDIT
Document no: FSMS/SOP/06 Page 4 of 7
Issue No./ date : 01/1-08-2017 Rev. No./ Date : 02/10-04-2021

5.6 Audit Report and Follow-up

 On the completion of Halal Internal audit, auditor discusses with the auditee to review
the findings and obtain clarification, if required, auditor prepare NCR.
 Appropriate Corrective measure also is discussed, including assignment of responsibility
for the corrective action and expected time for implementation. These are than
incorporated in the report, which is signed by the auditor as well as the concerned
person, considering the complexity of NCR , Some time audit suggestion are also written
in NCR form to close NCR .
 Functional heads Take necessary corrective action to close the NCR. The FSTL / Halal
coordinator does follow up for the review of corrective action and also arranges for it to
be reviewed by the auditor. Their decision about weather the NCR is closed or still open
is recorded in the same NCR.
 NCR may be closed out by the FSTL/ Halal coordinator /Auditor based on the evidence
submitted by the auditee, or they may be closed out subjected to verification during next
audit.
 Management Representative Prepare and reviews the Document-wise audit review
based on the audit findings and provides it to top management review meeting.
 Until the corrective actions taken are not satisfactory, follow up audit is repeated.

5.7 The audit report Distribution:-

 The audit report is initially given to audit to take action and after closing The NCR Copies
are distributed as per detail given below.
 Audited person is given a photocopy of NCR for reference.
 Original copy is kept in audit record file of the FSTL / Halal coordinator for follow up and
future reference.
 The result of audit reports are compiled by FSTL/ Halal coordinator and discussed in
management review meeting to see effectiveness of the system. Also FSTL/ Halal
coordinator close the same in annual internal audit schedule.
 During next audit implementation and effectiveness of the corrective action taken on
NCR is reviewed and recorded in the FSTL’s copy of NCRs. If similar type of non
conformity is found again the repeat NCR shall be given, to the concerned person.
 For third party/external audit the same procedure described above shall be followed for
and follow up after audit. in such cases only auditors shall be outsider and carry out audit
in their own way and forms will be used as per their suggestions. The audit plans as well
as NCR report is prepared by them and necessary follow up is done as per procedure
described above.
 At the time of audit, verified that all RM material should be halal certified.
 If found any deviation at the time of audit, it should be reported and implemented.
 For any serious and repeated type of NCR identified by FSTL / Halal coordinator,
Preventive actions are taken to prevent future recurrence.
PREPARED BY: Sr. Executive- QA/QC APPROVED BY: Head QA/QC

SIGNATURE : SIGNATURE :
 ISCON BALAJI FOODS PVT. LTD. – LIMBASI
Document name: SOP FOR INTERNAL AUDIT
Document no: FSMS/SOP/06 Page 5 of 7
Issue No./ date : 01/1-08-2017 Rev. No./ Date : 02/10-04-2021

 After completion every Halal Internal Audit to be Submitted to LPPOM MUI and
uploaded on cerol portal.

6. Version history:-
Amd.
Sr. Point No. Details of Amendment Amd. Date
No.
SOP Change as per Halal
01 All Sop 02 10.04.2021
assurance system
SOP Change as per
02 All Sop 03 10.04.2021
Halal assurance system

7. Attachments: -
Sr. No. Records / Format details Format number
1) Internal Audit Schedule FMT/MR/01
2) Internal Audit Plan FMT/MR/02
3) Internal quality audit Non- conformance Report FMT/MR/03
4) Internal Audit Checklist FMT/MR/04
5) Internal Audit Report FMT/MR/05

PREPARED BY: Sr. Executive- QA/QC APPROVED BY: Head QA/QC

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