Ref.

No: SON/QP/003
PROCEDURE
Rev. No: 03
FOR INTERNAL
AUDIT Issue Date: 06-04-2021

Page No: 12 of 32

STANDARDS ORGANISATION OF NIGERIA

PROCEDURE FOR INTERNAL AUDIT

Revied by
Approved by
Effective date
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FOR INTERNAL
AUDIT Issue Date: 06-04-2021

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AMMENMENT HISORY
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Rev. No: 03
FOR INTERNAL
AUDIT Issue Date: 06-04-2021

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INTERNAL AUDITS PROCEDURE

1. Purpose

This procedure describes the method of carrying out Internal Quality Audits.

2. Scope

This procedure covers the methods, responsibilities, authorities and

reporting formats for carrying out internal Quality audits for all of
Standards Organisation of Nigeria processes.

3. Responsibilities

The Management Representative is responsible for Audit scheduling,

Implementation, follow-up and reporting to Management.

4. Procedure

The Management of Standards Organisation of Nigeria each year

authorizes an audit programme, drawn by the Management
Representative, to cover the predetermined intervals of twice a year.
This programme ensures that audits are conducted on all processes.
and takes into consideration the status and importance of processes to
be audited.

The Management Representative is responsible for ensuring that audits are

carried out in accordance with the audit plan. Management determines the
scope of the audit.
The Management Representative prepares the audit plan in compliance
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PROCEDURE
Rev. No: 03
FOR INTERNAL
AUDIT Issue Date: 06-04-2021

Page No: 12 of 32

with the audit programme and circulate to all the departments and
concerned Auditors, at least, one week before the actual date of audit.
Audit plan include details such as auditor’s name, time of audit,
department/function to be audited amongst others. Only trained and/or
experienced personnel are used as auditors. Auditors do not audit their
functions. Audit is carried out as scheduled except when there is need
for a change in the audit date. When there is a need for postponement of
audit, the Management Representative informs and ensures that the
new date is suitable to all parties involved.

The method of performing and reporting audits are as follows:

i. Audit conduct begins with an opening meeting between auditors and

auditees during which, modalities of the audit are discussed.
Attendance list is maintained as evidence (see Appendices 4 & 5).
ii. The auditors then take time to familiarize themselves with the relevant
procedures and instructions concerning the department to be audited.
iii. Audits are carried out by observing activities and records, interviewing
auditees to establish compliance to the requirements

iv. Auditors’ findings are recorded on the Audit record form (see Appendix 3)
and signed by the Auditor and the auditee to signify agreement with the
recorded findings. Any necessary corrective action, and the completion
date by which it will be implemented is agreed between the Auditee and
Auditor.

v. Exit meeting is carried out at the end of audit to convey audit findings to the
auditee(s). Attendance list is also maintained.

vi. Resolution of nonconformities is carried out using Nonconformity resolution

form (see Appendix 6).

vii. Corrections and corrective actions are expected to be taken by the auditee
within 90 days from the date of audit.
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PROCEDURE
Rev. No: 03
FOR INTERNAL
AUDIT Issue Date: 06-04-2021

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viii. The Management Representative prepares audit summary report for Top
Management.

Records of audit findings and audit report are maintained by the

Management Representative. Copies of the audit records are maintained by
the respective Auditees.

Verification of corrective actions taken is carried out after the specified period
for corrective action. At the end of the verification exercise, the auditor signs
off the resolution report.

If the corrective action has not been completed after 90 days from the date of
the audit, or any extension thereof which has reasonably been granted by the
Management Representative, the matter is brought to the attention of Top
Management.

5) Associated Records
Annual plan
Audit programme
Audit record
Nonconformity resolution form
Audit summary report
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MANAGEMENTREVIEW MEETING MINUTES TEMPLATe

The meeting commenced at XXXX time with a prayer said by XXXXX. The details of the deliberations are recorded
below.

Meeting Chair:

Meeting place and time:

Required attendees: Director-General

Executive Management Team(list)

Review Input

Agenda items: a) Result of audits,

b) Customer feedback,
c) Process performance and product conformity,
d) Status of preventive and corrective actions,
e) Follow-up actions from previous management reviews.
f) Changes that could affect the quality management system, and
g) recommendations for improvement.

Review Agenda input Comments Actions/decisions Responsibility

Including due
date timeline
1. Quality policy & objectives. Quality Policy
Quality objectives:

2. Result of Audits. Internal audit reports

SON audit report
Responses to corrective
Action Request

3. Customer feedback Customer surveys

Customer complaints
New and lost custom data
Analysis
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Awards, letters of Recognition

Delivery records
Cost/profit targets

4. Process performan & Nonconformance report

product Conformity Error trends

5. Status of corrective & Corrective action

Risk mitigation actions Implementation data
Corrective &
Risk mitigation action
Implementation data

6. Followup actions from Previous management review

Previous management Nonconformance data
Reviews. Management review
Meetings Minutes
Decision and action Item
implementation data

7. Changes that could affect Quality Manual

The quality management Quality Procedure
system Departmental procedures
Corrective action
Implementation records
Cost/profit target data
New equipment/processes
deployed
New recruits/posting of staff

8. Recommendations for Customer surveys

improvement Customer Suggestions
Non performance data
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Feedback from management

review
Internal/External audits
findings

Resource needs

Product conformance to requirements

Output

Process conformance

Recommendations for improvements

Any other issues

SINGNED:

MANAGEMENT REPRESENTATIVE:
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Rev. No: 03
FOR INTERNAL
AUDIT Issue Date: 06-04-2021

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