AUDITOR FUNDAMENTALS AGILE TRAINING

PARTICIPANT NOTES 2022

 Global Standard
Auditing
Food Safety Issue 9
Fundamentals
Lead Auditor
Training

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Learning Objectives Learning Objectives

• Describe the principles of auditing • Collect, confirm and verify audit

• Explain how to prepare and manage an evidence
audit programme • Determine and prepare audit
• Specify the steps to conduct an findings
effective audit • Write effective non-conformities
• Identify core auditor behaviours, skills • Prepare and distribute an audit
and knowledge requirements report

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What is an audit?

Module Background, terms and

01 definitions A "systematic,
independent and
documented process for
obtaining audit and
evaluating it objectively
to determine the extent
to which the audit
criteria are fulfilled."

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Auditor Fundamentals - Participant Notes Performance Enhancement Training

AUD-AGILE-ENG-M01 – Background terms and definitions
Version: September 2022
Copyright © BRCGS 2022 protected under UK and international law 1
 Audit function value Types of audits

• Provide independent verification 1st party audit 2nd party audit 3rd party audit
• Identify opportunities for
improvement Internal audit External provider audit
Certification and/or
accreditation audit
• Discover risks to the organisation
• Ensure compliance
• Enable efficiency and Other external Statutory, regulatory
productivity interested party audit and similar audit

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Audit criteria

A
Requirements outlined management system
standards

Policies and requirements specified by Terms and

interested parties
definitions
Statutory and regulatory requirements

Management system process defined by the

organisation

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Terms and definitions Terms and definitions - Answers

Audit - systematic, independent and documented process for

• Audit • Audit evidence • Conformity
obtaining objective evidence and evaluating it objectively to
• Auditee • Audit findings • Nonconformity
determine the extent to which the audit criteria are fulfilled.
• Auditor • Audit plan • Objective evidence
• Audit client • Audit programme • Competence Audit programme - Arrangements for a set of one or more audits
• Audit conclusion • Audit scope • Requirement planned for a specific time frame and directed towards a
• Audit criteria • Audit team specific purpose.

Audit scope - extent and boundaries of an audit

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Auditor Fundamentals - Participant Notes Performance Enhancement Training

AUD-AGILE-ENG-M01 – Background terms and definitions
Version: September 2022
Copyright © BRCGS 2022 protected under UK and international law 2
 Terms and definitions - Answers Terms and definitions - Answers

Audit plan - description of the activities and arrangements for an Audit evidence - records, statements of fact or other information,
audit which are relevant to the audit criteria and verifiable

Audit criteria - set of requirements used as a reference against Audit findings - results of the evaluation of the collected audit
which objective evidence is compared evidence against audit criteria

Objective evidence - data supporting the existence or verity of Audit conclusion - outcome of an audit, after consideration of
something the audit objectives and all audit findings

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Terms and definitions - Answers Terms and definitions - Answers

Auditee – organisation as a whole or parts thereof being audited
Audit client – organisation or person requesting an audit
Audit team – one or more persons conducting an audit,
supported if needed by technical experts
Requirement - need or expectation that is stated, generally
implied or obligatory
Conformity – fulfilment of a requirement
Nonconformity – non-fulfilment of a requirement

Auditor - person who conducts an audit Competence – ability to apply knowledge and skills to achieve
intended results

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Module Recap Any questions?

You should now have an

understanding of:

• Audit background
• Types of audits
• Terms and definitions

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Auditor Fundamentals - Participant Notes Performance Enhancement Training

AUD-AGILE-ENG-M01 – Background terms and definitions
Version: September 2022
Copyright © BRCGS 2022 protected under UK and international law 3
 Next Session

• An introduction to ISO 19011

• Principles of auditing

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Auditor Fundamentals - Participant Notes Performance Enhancement Training

AUD-AGILE-ENG-M01 – Background terms and definitions
Version: September 2022
Copyright © BRCGS 2022 protected under UK and international law 4