內部審核技巧.ppt

審核員守則 Auditor Guidelines 維持審核能力 了解目前的標准和要求 了解最新的審核程序和方法 必要時,定期參加培訓,溫習技巧 Maintains Competence Knowledge of standards and requirements is current Knowledge of audit procedure and methods is current Participates in refresher training where necessary 內部審核技巧 Internal Auditing Skills 4.查檢表 Checklist 檢查表 Checklist 一連串的問題 a series of written questions in sequence 審核的指引 route map and prompt for auditing 確保覆蓋需審核的范圍 ensure all ground is covered 檢查表內容 Content of Checklist 標准的要求和要素 requirement and elements of standards 內部文件(作業程序,工作指引)的要求和要素 requirement and elements of internal document (operation procedure,work instruction) 需要審查的記錄 record needed to be checked 內部審核檢查表 檢查表的好處 Advantage of Checklist 優點Advantages 可用來指導審核過程 guide to the audit process 記錄証据 records evidence 作為審核証据 evidence of audit 新手的好幫手-備忘錄 good help for beginners- aide-memories 缺點Disadvantages 需要時間准備 preparation time needed 忽視其他觀點 blindered view 略微麻煩 somewhat cumbersome 建議使用,非強制性 advised but not mandatory 內部審核技巧 Internal Auditing Skills 5.起始會議 Opening Meeting 審核小組會議 Audit Team Briefing 審核組長于審核前召集 conducted by team leader prior to the audit 確認准備工作均已完成及審核員分工 confirm completion of preparation work and job content of team members 討論可能出現的問題及需注意事項 share information and discuss problems 交流經驗及審核技巧 share experience and auditing technique 開始會議/審核通知 Opening Meeting/Audit Notice 發出審核時間表 issue audit program 說明審核目的,內容,方法和時間安排 specify the audit contents,methods and time 與被審核部門/項目的負責人確認審核時間和人員安排 confirm the audit schedule and arrangement with the responsible person of the audited department/activities 內部審核技巧 Internal Auditing Skills 6.執行審核 Audit Execution 審核活動 Audit Activity 審查文件 Review documents 會談/溝通 Interview/Communication 現場觀察/收集証据 site observation/evidence collection 評審 evaluation 審查文件 Documents Review 確認已建立系符合標准要求 determine if esta