Audit Planning

Audit Planning
Frequency : Based on previous audit findings, Customer complaints,
Recommendations of audit team etc.

Responsibility : Competent Auditors

Criteria : Reference against which conformity is determined

Scope : an Organization /a department/an area etc.

Duration : Depend on the size and complexity of the organization

 Audit Process – Audit Plan
Preparing an Audit Plan
 Define scope, criteria and objective of an audit.
 Cover all areas/processes/functions.
 Start with opening meeting.
 Schedule audit of Top Management.
 Auditors meet every day at the end of the day to discuss findings and
prepare reports.
 A day end briefing is conducted with process owners on all days except last
day when closing meeting is conducted.
 Last day ends with the Closing Meeting and getting NCR signed.
 Develop the plan around the processes – not the clauses of the standard.
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Audit Planning

• Determine the objective

• Identify specified requirements
• Determine audit duration and resources
needed
• Select the team
Preparation • Contact the auditee – agree the date(s)
• Draw up audit plan(Utilise risk-based
approach)
• Brief the team
• Prepare checklist
Stage 2 Audit Plan
 Prepared by the Lead Auditor
 Approved by the Audit Client
 Be flexible to permit changes
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 Include audit objectives and scope
 Identify personnel responsible for
objectives and scope
 Identify reference documents
 Identify audit team members
 Language of the audit
 Identify areas to be audited
 Expected time and duration of each
major
audit activity
 Schedule of meetings
 Issue date
 Resolve any audit plan objections
1 - Ensure risk-based approach for audit planning
2 - Prior agreement with Audit Client
Refer – ISO 19011:2018 CL 6.3.2.2
 Audit Checklist Preparation
Preparation of audit checklists
• Checklists can be an important aid to ensure depth and continuity of the audit
• Checklists should be representative of the area under audit
• Checklists should be prepared in a style which communicates the operation and process flow
• Checklists should not be ‘yes’ or ‘no’ answers.
• They should be prepared as an ‘aide-memoir’

Keeps audit objectives clear May remain as a Tick Mark

Evidence of audit planning
Advantages of Maintains audit pace and
audit checklists continuity
Reduces auditor bias
Reduces workload during audit
Exercise
May become a ritual
Disadvantage of
audit checklists May become hindrance in flexible
audits
May lead to loosing focus
 Checklist Preparation
1) Convert clauses of the standard into questions
2) Map the questions to the process
3) Consider Interaction of process
4) Using these questions and the EOMS matrix
 plan what to look at and why
 Audit Process – Conducting an audit

 Initiate an audit. (Plan)

 Prepare for audit activities. (e.g. Formats, Audit Plan and Check List) (Plan)
 Conduct Audit activities. (Do)
 Prepare and distribute audit report. (Do)
 Complete audit. (Check)
 Conduct audit follow-up. (Act)

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Stage I Audit Process
Preparing for the on- site audit
activities

Conducting on-site Stage I audit

activities

Preparing, approving and distributing

the audit report

Completing the audit

Conducting audit follow-up – Prior or at

start of Stage II Audit
Stage 2 Audit Process
Preparing for the on- site audit
activities

Conducting on-site audit activities

Preparing, approving and distributing

the audit report

Completing the audit

Conducting audit follow-up

 Conducting audit activities

 Conduct Opening Meeting

 Communication during audit
 Audit information availability and access
 Review documented information while conducting audit.
 Collecting and verifying information
 Generate audit findings
 Determine audit conclusions.
 Conduct closing meeting.
Note: Called “opening to closing” in informal slang language
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Composition of an Audit team

Lead Auditor

Auditor

Technical Expert

Observers/ Trainee auditors

Witness Auditors
Responsibilities of a Lead
Auditor
Apart from auditor responsibilities, Lead Auditor is also responsible for:
• Representing the audit team to the auditee
• Selecting team members
• Evaluate & address - legal, regulatory, identified risks and opportunities and other
requirements - Audit Objectives, Programme, Plan, Reporting and inform Audit client
• Preparing the audit plan (as per agreed scope and man-days) Conducting Opening &
for the CQI and IRCA Code of
conduct

Closing Meeting (Chairing)

• Ensure confidentiality of Audit client information Training and orienting audit team
members Coordinating the audit process
• Handling difficult situations during audits
• Finalizing the audit findings (major & minor NC’s)
• Finalizing the audit conclusions (Recommending or Follow up, in coordination with co-
auditors)
• Submitting the final report (with Audit conclusions and audit findings)
• Conducting Audit Follow up (accepting the effective closure of audit
 Responsibilities of an Auditor Responsibilities of Technical Expert
• Audit within boundaries of scope & agreed audit plan only
• Audit within boundaries of Audit Principles (Clause Provide specific knowledge or expertise related to the
4 of ISO 19011) Practice all behaviors prescribed for organization, the activity, process, product, service, discipline to
an Auditor (Clause 7.2.2 of ISO 19011) be audited, or language or culture to the audit team
• Assist Lead auditor to Evaluate & address - legal, regulatory,
identified risks and opportunities and other requirements -
Audit Objectives, Programme, Plan, Reporting and inform
Audit client
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• Perform audit activities effectively and efficiently (sampling,

interview process, observing surroundings) Communicate and
clarify audit requirements
• Ensure confidentiality of client information (explain in
opening meeting , Re confirm in closing meeting ) Record all
audit facts and references as records of evidences (clear and
precise)
• Get acknowledgement of audit findings from auditee
after every process area of audit Maintain allotted
timings for allotted process of audit
• Verify effectiveness of corrective actions and Retain and
safeguard audit documents
Note : A technical expert to the audit team does not act as an auditor. What do these imply?
Roles, Responsibilities of Guides & Observers
Guides and observers may accompany the audit team but are not part of it. They
should not influence or interfere with the conduct of audit.
When guides are appointed by the auditee, they should assist the audit team and
act on the request of the audit team leader. Their responsibilities may include the
following.

i. Establishing contacts and timing for interviews;

ii. Arranging visit to specific parts of the site or organization;
iii. Ensuring that rules concerning site safety and security procedures are known
and respected by the audit team members;
iv. Witnessing the audit on behalf of auditee;
v. Providing clarification or assisting in collecting information
Responsibilities of Audit Client/ Auditee
• Inform relevant employees about the objectives and scope of the
audit
• Appoint responsible members of staff to meet with members of the
audit team 79

• Provide all resources needed for the audit team in order to ensure
an effective and efficient audit process
• Provide access to the facilities and evidential material as requested
by the auditors
• Co-operate with the auditors to permit the audit objectives to be
achieved
• Determine and initiate corrective actions based on the audit report
 Do’s & Don’ts for Auditors during the Audit Process - Stage 2
DEMONSTRATE…
Audit as per defined and agreed scope and
locations,
Completely Transparent & Factual approach
Maintaining allotted time in audit process and
good communication within audit team
Good listening and team building skill within
audit team
Increasing acceptability of audit team with auditee
organization through motivation rather than
intimidation
Demonstrate Auditing Principles in every
activity
TOTALLY AVOID …
Demonstrating as if the objective is to identify
Non- conformity (never)
Bringing auditee on to a defensive platform
(never)
Deviating from the process given in the audit plan
(never)
Confusing auditee / demonstrating authority
Having no idea of how to do value addition to the
process
Not practicing good audit behavior/ auditor
attributes