审核技巧培训解读.pptVIP

doc#146312v1 * Key Tutor Message Evidence verification : ?? fact-finding ?? examine all its related processes (Is it a requirement ? Is it done by somebody else ? Any acceptable counteracts ?) ? objectivity (re-evaluate the evidence against audit criteria) ? Weighing of audit findings to conclude its significance and value (recall the example of sampling techniques) : Risk level ** consider both consequence and recurrence ** think about customer and end users (what happen to them) Consequence e.g. Checklist for pilot was not used (high severity) vs checklist for toilet cleaning was not used (low severity) e.g. Dis-infection of operation theater (high severity) vs dis-infection of toilet Recurrence high recurrence, low risk – affect efficiency e.g. master list of drawings not update (high probability) vs contract not signed (low probability) doc#146312v1 * Key Tutor Message Conducting an effective audit (Ensuring audit coverage and depth) : To ensure audit coverage and depth, rethink against audit evidence is of utmost importance : Cover all audit criteria ? ? Cover all key processes and their interfaces ? (Not just to pick up surface problems, but link up the processes for finding out the actual problem) Adequate samples ? (Do you have confidence to conclude the significance of your findings ?) doc#146312v1 * Key Tutor Message ?Ask “In an audit of a process, when could the audit be deemed complete ?” (Recall the audit objectives) When conclusions can be made : base on audit findings against audit objectives. Audited key processes / activities Assessed process / activity characteristics Adequate samples / evidence against audit criteria Possible Class’s Response They might overweigh the importance of on-time audit. Expected Achievement Beware of process interfaces, especially for evaluating process/system effectiveness. Be able to define “purpose of audit”, “use of audit trail”, “horizontal / vertical interf