Comprehensive analysis of the implementation of on - site audit activities
I. Convening of the first meeting
The initial meeting is an important start of the on - site audit activity. It is like a strategic deployment meeting before a battle. The audit team leader needs to jointly initiate this meeting with the management of the auditee or the person - in - charge of the audited function or process. The audit team leader acts as the host of the meeting because he/she has a comprehensive and in - depth understanding of the entire audit plan and process.
The first meeting shoulders several key purposes. I. Confirm the audit plan. This is like confirming the design drawings before building a house. Only when both parties reach an agreement on the audit plan can the subsequent audit work be carried out in an orderly manner. II. Briefly introduce the implementation method of the audit activity. Let the auditee clearly know how the audit will be conducted, just like giving them a navigation map so that they can cooperate accordingly during the audit process. III. Confirm the communication channels. Unobstructed communication channels are the bridge for the smooth progress of the audit. Clarifying the communication methods and personnel can avoid delays and misunderstandings in information transmission. IV. Provide an opportunity for the auditee to ask questions. This is an important part for the auditee to express their doubts and concerns, just like allowing examinees to ask questions about the exam rules before an exam to ensure they have a clear understanding of the audit.
In different audit scenarios, the format of the opening meeting varies. For internal audits of small organizations, since the organization is small and the audit is relatively simple, the opening meeting may only need to conduct communication about the upcoming audit and explain the nature of the audit, just like a casual exchange, so that everyone has a basic understanding of the audit. For other types of audits, the meeting should be formal, and records of the attendees should be kept to ensure the standardization and traceability of the audit.
II. Communication and coordination during the review process
During the audit process, the audit team needs to conduct regular discussions, just as a band needs to adjust the rhythm regularly during a performance. Through discussions, the audit team can exchange information, understand each other's work progress and the problems discovered; evaluate the progress of the audit to determine whether it is proceeding as planned; and reassign the work of audit team members when necessary to ensure the rational use of audit resources.
The audit team leader plays an important role in information transmission during the audit. He should regularly inform the auditee and the audit client of the audit progress and relevant situations at appropriate times, just like a correspondent on the battlefield who timely reports the battle situation to the headquarters and front - line troops, enabling all parties to keep track of the dynamics of the audit.
When the obtained audit evidence indicates that the audit objective cannot be achieved, the audit team leader shall promptly report the reasons to the audit client and the auditee. This is like a doctor who, after diagnosing a patient's condition, finds that the treatment plan cannot achieve the expected effect and needs to inform the patient and their family members in a timely manner and discuss a new treatment plan. The measures that can be taken at this time include re - confirming or adjusting the audit plan, changing the audit objective and audit scope, or terminating the audit.
During on-site audits, if there is a need to change the audit scope, it must be reviewed and approved by both the audit client and the auditee. This is because a change in the audit scope may affect the overall direction and results of the audit, just as changing the course of a ship requires the joint consultation of the captain and the passengers.
Although the guide and the observer can accompany the audit team, they are not members of the audit team and cannot influence or interfere with the implementation of the audit. The guide's responsibility is to assist the audit team and carry out work according to the requirements of the audit team leader. Just as a tour guide provides guidance for tourists, the guide helps the audit team better complete the audit task.
III. Collection and Verification of Information
The collection and verification of information is one of the core links in the auditing work. Appropriate sampling methods should be used to collect information related to the audit objectives, scope, and criteria, which is like sifting out useful pearls in the vast ocean. This information includes not only the relevant content of the interfaces among functions, activities, and processes but also covers all aspects. Only verifiable information can be used as audit evidence, and audit evidence must be recorded, just as a judge needs conclusive evidence and records it in the case when making a judgment.
Since audit evidence is based on a sample of available information, there must be uncertainties in the audit process. Personnel taking actions based on audit conclusions must be aware of this uncertainty, just as investors need to consider market uncertainties when making investments.
There are various methods for collecting information, mainly including interviews, observations of activities, and document reviews. Interviews can directly obtain the opinions and information of relevant personnel, just like journalists conducting interviews to obtain first - hand information; observations of activities can intuitively understand the actual situation, just like witnessing a performance with one's own eyes; document reviews are to dig out valuable information from written materials, just like looking for useful books in a library.
The selected information sources will vary according to the scope and complexity of the audit. For example, interviews with employees and other personnel can provide insights into the specific situations in actual work; observations of activities, the surrounding work environment, and conditions can uncover some potential problems; in terms of documents, policies, objectives, plans, etc., can reflect the organization's management concepts and work requirements; records such as inspection records and meeting minutes are real depictions of actual work; the summarization, analysis of data, and performance indicators can intuitively demonstrate the organization's work effectiveness; information on the auditee's sampling plan, sampling control procedures, and measurement processes can help understand its quality control methods; other reports such as customer feedback and relevant information from external and supplier rankings can evaluate the organization's performance from an external perspective; computer databases and websites are also important channels for obtaining information.
IV. Formation of audit findings
The audit team needs to jointly evaluate the audit evidence against the audit criteria to form audit findings. Audit findings are like the result reports after a doctor diagnoses a patient's condition, which can indicate compliance or non - compliance with the audit criteria.
The compliance with the audit criteria shall be summarized to demonstrate that a comprehensive audit has been conducted on the locations, functions, and processes. If the audit plan has relevant provisions, each compliant audit finding and its supporting evidence shall also be recorded, just like recording the outstanding performance of students and relevant supporting materials.
For non - conforming situations, they should also be recorded and accompanied by supporting audit evidence. Non - conformities can be graded, just like grading the severity of diseases, so as to have a clearer understanding of the severity of the problems. The audit team should review the non - conforming situations with the auditee, confirm the accuracy of the audit evidence, and enable the auditee to understand the non - conformities. In this process, efforts should be made to resolve the issues with disagreements over audit evidence and audit findings. If the issues cannot be resolved, all opinions should be recorded, just like recording the different views of both parties in court.
V. Presentation of the audit conclusion
Before the closing meeting, the audit team shall conduct a series of important discussions. First, in light of the audit objectives, review the audit findings and any other appropriate information collected during the audit process, just as a comprehensive analysis of the test papers is carried out after an exam. Second, taking into account the inherent uncertainties in the audit process, reach an agreement on the audit conclusion to ensure its scientific nature and reliability. If specified by the audit objectives, preparatory suggestions shall also be prepared to provide directions for the improvement of the auditee. If specified by the audit plan, discuss the follow - up activities of the audit to make a plan for the continuation of the audit.
The audit conclusion includes multiple aspects of content. I. The degree of conformity between the quality management system and the audit criteria, which is the basic evaluation of the organization's quality management system; II. The effective implementation, maintenance, and improvement of the quality management system, similar to evaluating the performance and maintenance status of a car; III. The ability of the management review process to ensure the continuous suitability, adequacy, effectiveness, and improvement of the quality management system. If specified by the audit objective, the audit conclusion may also include suggestions leading to relevant improvements, business relationships, certification or registration, or future audit activities, providing more comprehensive guidance for the organization's development.
VI. Conduct of the closing meeting
The closing meeting is chaired by the audit team leader, which is the summary stage of the entire audit activity. The audit team leader should present the audit findings and conclusions in a way that the auditee can understand and accept, just like a teacher explaining exam results to students, so that the auditee can clearly know its own advantages and disadvantages. When appropriate, both parties should reach a consensus on the time schedule of the corrective and preventive action plans proposed by the auditee to set clear time nodes for the subsequent improvement work.
The participants in the closing meeting include the auditee, and may also include the audit client and other parties. When necessary, the audit team leader shall inform the auditee of the situations encountered during the audit that may lead to a reduction in the credibility of the audit conclusion, so that the auditee can have a more objective understanding of the audit results.
In different audit scenarios, the form of the closing meeting also varies. In the internal audit of small organizations, the closing meeting can simply focus on communicating the audit findings and conclusions, which is straightforward and clear. For other audits, the meeting should be formal and records should be kept, including records of the attendees, to ensure the standardization and solemnity of the audit.
The audit team and the auditee should discuss the different opinions on relevant audit findings and conclusions and resolve them as far as possible. If they fail to be resolved, all opinions should be recorded, just as the views of all parties are recorded in the meeting minutes, to provide a basis for subsequent handling. If specified by the audit objectives, improvement suggestions should be put forward, and it should be emphasized that these suggestions are non - binding, so that the auditee has a certain degree of autonomy in the improvement process.