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    Supplemental To IQA GMP Module

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    Marie Kris Noga
    This document discusses principles and best practices for auditors. It defines an audit as a systematic evidence gathering process where evidence is evaluated objectively. The document outlines six principles for auditors: integrity, fairness, due professional care, confidentiality, independence, and an evidence-based approach. It provides dos and don'ts for auditing, advising auditors to introduce themselves, explain the audit purpose, find the best place for auditing, and refrain from personal remarks or entering arguments. Auditors should avoid vague, multiple, tricky, interrogating, or leading questions.

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    Supplemental To IQA GMP Module

    Uploaded by

    Marie Kris Noga
    10 views12 pages
    This document discusses principles and best practices for auditors. It defines an audit as a systematic evidence gathering process where evidence is evaluated objectively. The document outlines six principles for auditors: integrity, fairness, due professional care, confidentiality, independence, and an evidence-based approach. It provides dos and don'ts for auditing, advising auditors to introduce themselves, explain the audit purpose, find the best place for auditing, and refrain from personal remarks or entering arguments. Auditors should avoid vague, multiple, tricky, interrogating, or leading questions.

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    Supplemental to IQA GMP module

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    This document discusses principles and best practices for auditors. It defines an audit as a systematic evidence gathering process where evidence is evaluated objectively. The document outlines six principles for auditors: integrity, fairness, due professional care, confidentiality, independence, and an evidence-based approach. It provides dos and don'ts for auditing, advising auditors to introduce themselves, explain the audit purpose, find the best place for auditing, and refrain from personal remarks or entering arguments. Auditors should avoid vague, multiple, tricky, interrogating, or leading questions.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
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    10 views12 pages

    Supplemental To IQA GMP Module

    Uploaded by

    Marie Kris Noga
    This document discusses principles and best practices for auditors. It defines an audit as a systematic evidence gathering process where evidence is evaluated objectively. The document outlines six principles for auditors: integrity, fairness, due professional care, confidentiality, independence, and an evidence-based approach. It provides dos and don'ts for auditing, advising auditors to introduce themselves, explain the audit purpose, find the best place for auditing, and refrain from personal remarks or entering arguments. Auditors should avoid vague, multiple, tricky, interrogating, or leading questions.

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    Supplemental to IQA

    GMP module
    August 31, 2016
    DEFINITION
     It is a systematic evidence gathering
    process
     Evidence must be evaluated objectively
    to determine how well audit criteria are
    being met
    Principles of an AUDITOR

    1Integrity: Foundation of Professionalism


     Performtheir work with honesty, diligence, and
    responsibility;
     Demonstrate their competence while performing their
    work;
     Perform their work in an impartial manner, i.e. Remain
    fair and unbiased in all their dealings;
    Principles of an AUDITOR

    2 Fair: The Obligation to Report Truthfully


    and Accurately
    Principles of an AUDITOR

    3 Due Professional Care:


    The application of diligence and judgement
    in auditing
     Auditors exercise care in accordance with the importance
    of the task they perform and the confidence placed in them
    by audit clients and other interested parties
    Principles of an AUDITOR

    4 Confidentiality
    Security of information
    Auditors should exercise discretion in the use and protection
    of information acquired in the course of their duties
    Principles of an AUDITOR

    5 Independence
    Auditors are independent of the activity being
    audited and are free from bias and conflict of
    interest; maintain objectivity
    Principles of an AUDITOR

    6 Evidence- Based Approach


    The rational method for reaching reliable
    and reproducible audit conclusions in a
    systematic audit process
    Do’s in AUDITING

    Introduce yourself
    Explain the purpose of the
    audit
    Find the best place for auditing
    Smile, as appropriate
    Do’s in AUDITING

    Audit the “system” not the


    “individual”
    Refrain from making personal
    remarks
    Don’ts in AUDITING
    Vague questions
    Multiple questions
    Tricky questions
    “Interrogating” questions
    Leading questions
    Don’ts in AUDITING

    Entering into an argument

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