DOC. NO.

LCS-HAS-06
LOW’S CAP SEAL SDN. BHD. (200001015085)
REV. NO. 0
DOCUMENT: HALAL ASSURANCE SYSYEM (HAS) MANUAL EFF. DATE
TITLE: Internal Halal Audit Procedure PAGE NO 1 of 5

REVISION HISTORY

Rev No. Effective Date Affected Page Change Descriptions

0 All New Issue

Prepared By: Reviewed By: Approved By:

Ms. Nor Azizah Mr. Norhaidi Mr. Low Kin Kui

Halal Executive IHC Vice Chairman Management Executive Officer
Date: Date: Date:
 DOC. NO. LCS-HAS-06
LOW’S CAP SEAL SDN. BHD. (200001015085)
REV. NO. 0
DOCUMENT: HALAL ASSURANCE SYSYEM (HAS) MANUAL EFF. DATE
TITLE: Internal Halal Audit Procedure PAGE NO 2 of 5

1.0 PURPOSE
1.1 To assess and ensure if the system is conformed to the planned arrangements, requirements of the
Malaysia Halal Certification procedure.
1.2 To minimize the non-compliance report (NCR) by competent authorities during auditing and
monitoring.
1.3 To improve the Halal Assurance System and procedure that has been established, implemented
and maintained.

2.0 SCOPE
This shall cover all departments and all activities in the Halal Assurance System which affects the
halal product and services or food packaging, which include:
2.1 The scope of internal halal auditing includes document inspection and site inspection.
2.2 Inspections covers the compliance with the overall Malaysian Halal Certification procedures.
2.3 Inspections include compliance with the entire premises.

3.0 REFERENCES
3.1 Malaysian Halal Management System (MHMS) 2020
3.2 Manual Prosedur Pensijilan Halal Malaysia (Domestik) 2020
3.3 LCS-HAS Halal Assurance System Manual
3.4 ISO 19011: 2018 (Guidelines for Auditing Management System)

4.0 RESPONSIBILITY
Internal Halal audit shall be carried out by competent auditor which appointed by the IHC.

5.0 PROCEDURE
5.1 Responsibilities and Requirements for Internal Auditor
5.2 Top Management / department personnel or assignee appointed by Top Management.
5.3 Qualified trainer shall train auditors selected.
5.4 Auditors shall not audit their own work.
5.5 Able to write and communicate to the auditee.
5.6 Refer ISO 19011: 2018 (Guidelines for Auditing Management System
5.7 Training material from external training (only for guidance)

5.8 Definitions of Terms Use

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LOW’S CAP SEAL SDN. BHD. (200001015085)
REV. NO. 0
DOCUMENT: HALAL ASSURANCE SYSYEM (HAS) MANUAL EFF. DATE
TITLE: Internal Halal Audit Procedure PAGE NO 3 of 5

i) Non-compliance – Non-fulfilment of the requirements

ii) Audit Team Leader - a person who is ultimately responsible for all phases of the audit.
iii) Auditor (quality) - a person who has the qualification to perform internal Halal audits.
iv) Auditee - an organization, department or function to be audited.

5.9 Halal Audit Process

5.9.1 Responsibility of Halal Audit Team Leader and requirement to plan for audit.
5.9.2 Halal Audit Team Leader shall be responsible to:
i. Select qualified auditors who are independent from area to be audited.
ii. The education level of selected auditors shall be secondary and above, and have
undergone training on auditing skills or techniques. If possible, preferably the selected
auditors have some practical auditing experiences.
iii. Based on previous audit results, status and importance of activities to be audited.
iv. Distribute Internal Audit Schedule to auditors and auditees.

Audit Frequency:
i. At least once a year or before 3rd party audit.

Audit Criteria:
i. Based on the company-documented Procedures, Work Instruction, Machine Instruction
or QH and MS2565:2014 Halal Packaging – General Guidelines, MHMS 2020 and
Manual Prosedur Pensijilan Halal Malaysia (Domestik) 2020.

Audit Method:
i. Observing, checking, questioning, listening which is in sampling basis on the activities
audited.

Audit Scope:
i. Audit activities carried out in a year shall cover the scope of Halal Assurance System.

5.9.3 Halal Audit Team Leader shall: -

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LOW’S CAP SEAL SDN. BHD. (200001015085)
REV. NO. 0
DOCUMENT: HALAL ASSURANCE SYSYEM (HAS) MANUAL EFF. DATE
TITLE: Internal Halal Audit Procedure PAGE NO 4 of 5

i. Organize team and assign audit tasks to team member(s) / auditor(s).

ii. Discuss Internal Audit Schedule with auditors / team members.
iii. Prepare Audit Checklist (if necessary).

5.9.4 Auditor shall: -

i. Plan and prepare Audit Checklist (if necessary) based on relevant documentation for
the assigned areas.

5.9.5 Auditee shall: -

i. Make available all documents, records or personnel to facilitate the auditing process.

5.9.6 Audit Team Leader / Auditor shall: -

i. Carry out audit based on audit checklist (if any) and all relevant documentation.
ii. Take notes of all observations or findings during the audit process using Audit Notes.
iii. Record the observation in Observation List, monitoring period: 12 months.
iv. Issue Non-Conformance Report on any observed non-compliance after discussion and
clarification with auditee.
v. Submit all audit report (i.e., Audit Notes & NCR) to Lead Auditor if auditor carries
out audit.

5.9.7 Audit Team Leader shall: -

i. Review completeness and accuracy of Internal Audit Summary Report.
ii. Summarize total NCR issued.
iii. Discuss / review findings with auditee and submit NCRs to auditee.

5.9.8 Auditee shall: -

i. Reply to any NCRs received within 14 working days on root analysis and propose
corrective action.
ii. Commit to necessary corrective action to rectify non-compliance detected by Lead
Auditor / Auditor before commitment date.

5.9.9 Audit Team Leader / Auditor: -

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LOW’S CAP SEAL SDN. BHD. (200001015085)
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DOCUMENT: HALAL ASSURANCE SYSYEM (HAS) MANUAL EFF. DATE
TITLE: Internal Halal Audit Procedure PAGE NO 5 of 5

i. Verify action taken when commitment date is due.

ii. Record the result of verification.
iii. Make judgments whether to: -
iv. Close NCR if action taken is satisfactory; or
v. Reissue NCR if no timely action is taken or the corrective action is not satisfactory.

5.9.10 Audit Team Leader shall: -

i. Submit all audit reports to QMR after follow-up activities (i.e. at the end of the
verification date).

5.9.11 Audit Team Leader shall: -

i. Review and analyse all audit reports received.
ii. Summarize audit status and outstanding issues.
iii. Present the audit results using Internal Audit Summary Report and analyze the non-
compliance detected to Top Management.

5.9.12 NCR Numbering System:

i. Auditor initial / Year / Month / Number of NCR.

6.0 RECORDS
6.1 Internal Audit Schedule
6.2 Audit Notes
6.3 Non-Conformance Report
6.4 Internal Audit Summary Report
6.5 Audit Summary Wide Status
6.6 Observation List