如何对最高管理层进行审核.docVIP

如何对最高管理层进行审核？ ［ 信息来源：本站 点击数：237 2011-2-11］  How to audit top management processes 如何对最高管理层进行审核？ Recognizing that the auditing of top management is a sensitive issue, this document provides guidance for this category of auditing. 虽然审核最高管理层是一个很敏感的话题，但本文件为此类审核提供了指南。 Auditors should involve top management in the audit, i.e. invite them to opening and closing meetings, allow sufficient time in the audit plan for interviewing top managers, discuss audit findings directly with them, seek evidence of their commitment etc. It is important to change the focus of attention from just the quality manager to the top management of the organization. The auditor should consider top management activities to be processes, and should audit them accordingly. 审核员在审核过程中会涉及最高管理层，譬如邀请他们参加首、末次会议，在审核计划中留出充分的时间与最高管理人员面谈，与他们直接商讨审核发现以及根据他们的承诺去寻找审核证据等。关注焦点从质量经理到组织的最高管理层的转变是十分重要的。审核员应该多关注最高管理者各项活动的进程并给予对应的审核。 Planning stage 策划阶段 The auditor needs to identify top management processes and: 审核员需要识别最高管理层的有关过程以及： ? understand the organization and its management structure by reviewing information such as organization charts, annual reports, business plans, company profiles, press releases, websites 通过例如组织结构图、年度报告、商业计划、公司简介、媒体宣传以及网站等评价信息了解组织以及其管理架构。 ? make provision on the audit plan for gathering relevant information regarding top management commitment, directly from and by interviewing top management 审核计划中要考虑到直接从与最高管理层的面谈中收集到与最高管理层承诺有关的信息 ? understand the culture of the organization and its top management, in order to determine its impact on the audit plan – and make appropriate adjustments 了解组织文化以及最高管理层以确定这些对审核计划的影响（并对审核计划做适当的调整。） ? take a professional approach to the auditors own appearance by determining the dress code of the organization 根据不同组织特点，通过专业的方法确定组织所需的审核员 ? plan the timing of the top management interview to ensure convenience and punctuality 确保在最高管理层方便时与其会见并保证准时 An auditor with limited auditing experience should not be assigned to interview top management. 缺少审核经验的审核员不应被指定与