Internal Halal

Auditing
Audit Execution
By:
Ahmad Sahir Jais
Foodservices
(Halal Practices)
 Audit Planning & Preparation
Preamble of a good audit process should have a:
PREPARATORY MEETING
• During preparatory meeting, lead
auditor and auditor, as well as the
Auditee, must prepare and draft
audit schedule or audit plans.
• During this meeting, it should be
made clear regarding the purposes
of the audit, personal affected,
agendas for opening and closing
meeting, attendance form, audit
checklist and NCR forms.
• Auditing team should set a limit to
their audit parameters to the scope
of documentation, workers, raw
material and ingredients, hygienic
factors, premises, procedure,
equipment, storage and packaging.
CLEAR AND DEFINE COMPREHENSIVE CHECKLIST
AUDIT CRITERIA
• The audit must be benchmarked • A checklist is a list that contains
against a set of predetermined set of points/ elements for assessment and
standards, policies, procedures or a tool often used and prepared by
requirements. auditors for assessing the assurance
• It will be compared with the of the halal products.
evidence collected. • It will ensure that every aspect of
• The standards will be using a the elements and operation clearly
reference standard for halal defined and covered.
compliances.
• The standards are MS1500:2019 Halal
Food production, preparation,
handling & storage and JAKIM Manual
procedure of Halal Certification
Malaysia MPPHM (D) 2020
 Audit Execution

There are 2 types of audit used in halal auditing, which is the

adequacy audit and compliance/on-site audit.

 Adequacy
Audit

 On-site / Compliance
Audit
 Adequacy
Audit
Adequacy audit is an audit that evaluates all documentation in
the HAS system. It includes documentation submitted for the
purposes of applying halal certificate at JAKIM. It is also a desktop
document audit which purposes are to:
 Examine the documents in the halal file.
 Examine supportive documents, for example, product
specification and halal certificate.
 Verify that all elements of the MS1500:2019 and
halal principle as
required by Shariah law have been addressed.
FIGURE 5.3: Flow Chart of Adequacy Audit
• Adequacy audit begins with
the review of all related
documentation such as a halal
Halal File, SOP and file, standard operating
Procedure, Work
Instruction, Halal procedure, work
Assurance System
and halal assurance system.
instruction
• The documents will
benchmarked against be
halal checklist. the
Halal Audit Checklist • Results from the checklist will
be used to prepare an NCR
reports into an adequacy
report.
Adequacy Audit
Report • Only after these adequacy
audit has been conducted, the
actual compliance audit can
begin.
• One key element in adequacy
audit is the Halal file.
• The halal file is a requirement
imposes by JAKIM during
documentation inspection.
Registration of company/business

Halal certificate or product specification for critical

ingredients

Process flow chart and production procedures

Company’s annual turnover

Manufacturing license from local authority

Copies of identity cards and offer letter for two Muslims at the production
area, or cook at the food premise or checker for the slaughter house

Slaughtering certificates for the slaughterer; (for

slaughter house only) Content of Halal File
VSM certificate from Veterinary Department for
slaughter house; (for slaughter house only)

Manufacturing license from Cosmetic and drug

Control Authority (for health products and cosmetic);

Design and label of products

Other documents such as HACCP, ISO, GHP, GMP,

TQM and etc

Map of premises/factory location

Outcome of adequacy audit
SATISFACTORY UNSATISFACTORY

all halal related • Failure to

documentation has addressed any
adequately procedure for
addressed the halal halal compliances
requirements or • Lack of a
references standards documents or
records for halal
compliances
Compliance/ On-Site Audit

opening

meeting

Conduct
Audit

Review
Audit
Finding

Closing
Meeting
 OPENING MEETING
Opening Meeting

 Compliance audit canonly be the CONDUCT

AUDIT
commenced after opening
meeting. The audit must be conducted
at the time of processing or the REVIEW AUDIT
FINDING
business is in motion and operational.

CLOSING MEETING
 OPENING MEETING
Opening Meeting

Opening meeting is an essential part of any audit surveillance program. It is done

CONDUCT
to explain to the Auditee exactly what the purpose of the audit is and how it is
AUDIT
going to be carried out.
During an opening meeting, the chairperson must:
 Introduce the audit team to the Auditee
 Circulate attendance roster
REVIEW AUDIT
 Confirm audit schedule FINDING
 Confirming the audit process and reference standards
 Scope of the audit
 Confirm the format of reporting

CLOSING MEETING
OPENING MEETING

CONDUCT
AUDIT

REVIEW AUDIT
FINDING

CLOSING MEETING
 OPENING MEETING
CONDUCT
AUDIT
 Compliance audit can only be commenced
after the opening meeting. The audit must be CONDUCT
conducted at the time of processing or the AUDIT
business is in motion and operational.

At this part, an auditor must REVIEW AUDIT

gather evidence objectively . FINDING

How to gather evidence objectively ?

CLOSING MEETING
 OPENING MEETING

It can be done by:

Examining documents and record, interviewing with

designated personnel and through observation of practices CONDUCT
and condition in the production area through an on-site visit. AUDIT

Check for invoices for critical raw material as well as proof

of Muslim workers by examining their identity cards, letter
of appointment and training record. REVIEW AUDIT
FINDING

For hotel kitchen, the flow of workers could give some hints
over the flow of material between halal and non- halal
structure such as storage and utensils.
CLOSING MEETING
 OPENING MEETING
CONDUCT
AUDIT
During this visit, the auditor will assess management CONDUCT
commitment in relation with: AUDIT

 Halal policy
Internal halal committee
 Halal executive REVIEW AUDIT
FINDING
Internal halal audit
Communication on current issues and potential
issues
CLOSING MEETING
 OPENING MEETING

Apart from that, they will also assess internal halal

committee capability in terms of qualification,
competencies (training record & experiences) and
previous internal halal audit record. CONDUCT
AUDIT

Lastly, they will evaluate if all potential non-halal

issues have been considered and not allowing any
non-halal material on the premises such as
customer bringing in their own alcoholic beverages REVIEW AUDIT
FINDING
and non-halal food from home.

CLOSING MEETING
 OPENING MEETING

An effective audit execution should have these following criteria such as:
CONDUCT
 Concentrating on a particular process that has halal practices implication AUDIT
from beginning to end,
 Cross interfaces between areas, functions or departments wherever they
exist,
 Visit all locations,
REVIEW AUDIT
 Question directly the staff who actually carrying out the task, FINDING
 Choosing a correct location,
 Gathering sampling and evidence and Have a proper questioning
technique.

CLOSING MEETING
 OPENING MEETING
Audit Checklist
Apart from detailed questions and
questioning techniques, the checklist could CONDUCT
help in speeding up the whole process. AUDIT

Audit checklist must be through in examining the whole aspect of the halal integrity

system. It must be constructed objectively about the known term of reference. The key
REVIEW AUDIT
FINDING
principles of developing a halal checklist are “what to look” and “what to look for”. By

having a Halal critical point (HCP) identified early on in the system, auditor’s task has

been made less complicated. This is because the key critical areas have been

identified and the auditor now know “what to look and what to look for”.
CLOSING MEETING
 OPENING MEETING
Objective evidence that an audit was performed

The essence for the closing meeting and audit report

Audit Checklist Will Provide

Act as references CONDUCT

And Help Auditor To:

AUDIT

Maintain the pace of the audit

Set in motion requirements to be met REVIEW AUDIT

FINDING

Identification of clauses in benchmark standards to be investigated

Pre-prepared opening and closing meeting agenda

CLOSING MEETING
 HALAL OPENING MEETING
EXECUTIVE

INTERNAL
ANIMAL BASED
HALAL
INGREDIENTS
COMMITTEE

CONDUCT
AUDIT
HALAL
SLAUGHTERER CRITICAL AREAS
ASSURANCE
CERTIFICATE IN AUDITING
SYSTEM

REVIEW AUDIT
FINDING

MUSLIM
INGREDIENTS
WORKER/
AND PRODUCT
HALAL
CHECKER
SPECIFICATIO
N
IMPORT

PERMIT CLOSING MEETING

 OPENING MEETING
REVIEW AUDIT
FINDING
Towards the end of the auditing process, all of the auditors must crosscheck their
CONDUCT
finding and discuss the implication and ramification of their report. At this point
AUDIT
they shall:
 Discuss finding and observations
 Determines if there are any non-conformances
 Categories of non-conformances
REVIEW AUDIT
 Prepare corrective action request (CARs) FINDING
 Prepare for closing meeting

CLOSING MEETING
 OPENING MEETING
CLOSING MEETING

 At the end of the audit process, a closing meeting or CONDUCT

known as exit meeting must be held to present and AUDIT
discuss the finding of the audit. All relevant members
should attend this meeting. It is a presentation of the
audit findings and the conclusion to the Auditee’s
management to ensure that the audit results are clearly REVIEW AUDIT
FINDING
understood.

CLOSING MEETING
 OPENING MEETING
The Essence of Closing Meeting

Present the summary and audit team view of the CONDUCT

organization halal compliance AUDIT

Present the results & indicates what the strong

points are REVIEW AUDIT
FINDING

Present the non-conformances & agreed actions

including corrective actions

CLOSING MEETING

CONDUCTING A CLOSING MEETING
Lead auditor should
circulate attendance list
Reconfirm scope of Make clear that
audit
purposes of audit was to
check for compliances
OPENING MEETING

Should comment on any State general Clarify that the findings

good aspect of the impression/ position is based on objective CONDUCT
operation statement evidence presented
AUDIT

Obtaining signature of
Leaving copies of non-
Arranging the nature &
REVIEW AUDIT
the auditee on the
conformances report to
auditee for further
time scale for any FINDING
summary report form required follow up audit
action

Closing remarks: CLOSING MEETING

thanking the auditee for
the attention &
cooperation given.
Reporting

After the audit process has finished

preparing a draft of audit report
immediately and present it to the
Auditee at the end of the audit. A report
is a summary of audit findings and
results and it provides information
about the status of halal compliances. It
must be produced after every
compliance audit.
 Company names & address, dates of audit

Name of the auditors

CONTENT OF AN AUDIT REPORT

Objective and scopes of the audit such as the name of areas,

function or department visited and the processes audited

Audit summary

Reference documents

Total number of NCRs

Opening meeting/ exit meeting record of attendance and details of any

problem arise
In the report also, this below item must be clearly reported and documented.
The Results of the audit, which covers:
 Position statement
 Overall evaluation of the effectiveness of the organization halal
compliances
 Summary of NCR
 The NCR clauses
 The agreed corrective action to be taken
 Agreed on follow-up audit
 Follow up action in terms of scope and timescale
 Signatories of auditors and date
Copies of audit report should be made available to the Auditee representative. If
the audit found no such NCR the auditor and Auditee will sign off the compliance
audit report during the closing meeting.
Non-Conformances Record

A non-conformance is an evidence of a failure or non-

compliances of specified requirements as a
prerequisite in the standards. They are raised in the
events of:
 unable to meet specified clauses and
standards in the MS1500:2019 or any other
standards
 Not meeting a part of the procedure
 Not meeting other recognized specification and
regulation
Any non-conformances must be formally presented to the
Auditee in order to initiate corrective actions. The normal
approach is by raising the non- conformances report (NCR)
which includes the followings:
 Date of the audit
 Details of non-conformances
 Clauses of the standards
 Site or department audited
 Auditee witnessing the non-conformances
 A corrective action plan and date of completion of the non-conformances
NCR categories
NON-CONFORMANCES RECORD An NCR will
recorded be
(NCR) the whenever
auditor
discovers that the
halal requirements
are inadequate or
they are adequate
but are not being
followed correctly.
SERIOUS MAJOR MINOR
Minor

Minor NCR is considered as excellent, good or

only minor deficiencies (no non-halal risk).
Cleanliness and hygienic aspect are usually
given the minor NCR.
Major

This NCR deals with major or serious deficiencies

which could lead to a non-halal risk if not
controlled. Any condition or situation rated as major
requires a plan or program for rapid improvement,
repetitive or cumulative major ratings can lead to a
serious situation such as utensils used for non-halal
can be samak only once or no segregation between
the halal and non-halal product in the storage area.
Serious

A serious NCR is an unacceptable or critical

situation representing a non halal risk. Any
serious rating requires immediate action
responses and corrective action. This occurs
in circumstances such as one of the
ingredients has been found to contain pig’s
derivative and the product contains alcoholic
beverages such as wine.