What is audit documentation and why is it important to a quality audit?

Audit documentation (nia 230 summary)

This is the record of the audit procedures performed, evidence obtained and conclusions drawn. In compliance with this premise, the documents obtained must meet three characteristics:

The documentation obtained may include, but is not limited to, audit programs, memos, confirmation and representation letters, copies of entity documents, schedules or comments prepared or obtained by the auditor.

Without exception, documentation should be prepared by the auditor in a timely manner that allows an experienced auditor to create an immediate understanding of the audit information in three valuable respects:

First, it should evidence the nature, timing and extent of the step-by-step audit procedure to comply with the ISA regulations. Here, the auditor should record features such as identification of specific items or matters tested. Other inputs are the recording of who performed the audit work and who reviewed it, the date it was completed and the extent of the review.

Why is it necessary to document the audit?

Documenting the audit serves a number of additional purposes, including: To assist the engagement team in planning and performing the audit. To help those responsible for supervision to direct and supervise the work and to delegate responsibilities in accordance with ISA 220.

What should the audit documentation look like?

Audit documentation is the record of the audit procedures performed, the relevant audit evidence obtained and the conclusions reached by the auditor. For this purpose, terms such as “working papers” or “working papers” are sometimes also used.

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What is a quality audit and what is it for?

A quality audit could be defined as an independent review with the objective of verifying that the quality system implemented by a company has achieved the established objectives and that its maintenance is correct. … Design the audit plan and communicate it to the client for approval.

Audit evidence and documentation

How do you conduct an internal quality audit for ISO 9001 that is effective and doesn’t seem like a necessary evil? This is a recurring question for those working in the quality area. And it is because, in many organizations, this process is often seen as a duplicative effort or a hurdle to overcome on the road to certification.

For an internal quality audit to be truly effective, it is not enough to verify the existence of models and processes in compliance with the requirements of the standard. An effective audit goes beyond the validation of a checklist. Its main objective is to provide continuous process improvement.

Based on this premise, we discuss these five steps so that an internal quality audit is more than just an examination; rather, it becomes a tool capable of leveraging the work that has been done in implementing ISO 9001 in the organization.

Before starting the field work, it is important to define who will perform the audit, whether a single auditor or a team, what will be audited, to whom the results will be communicated and what mechanisms will be used to ensure the implementation and effectiveness of corrective actions.

What is audit documentation?

(a) Audit documentation: a record of the audit procedures performed, the relevant audit evidence obtained and the conclusions reached by the auditor (sometimes the term “working papers” is used synonymously).

When is it necessary to plan the audit?

The Audit Planning allows to establish the extent and scope of the tests to be used and the supervision of the human resources that will collaborate during the development of the work, it will also allow: q To know the management of the institution subject to examination and to highlight the problems that afflict it.

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Who performs the quality audit?

It is usually carried out by people from the company itself or from outside the entity being examined, called auditors. In the case of the internal quality audit, it is the one carried out by the organizations to control the perfect implementation of the ISO 9001 standard in the company.

Nia 230 test

The Audit Report is the most valuable product of a management systems audit process, however, it can often be a lengthy record and an exposition of the checklist used during the audit.

If you read the guidance correctly, a world-class audit report is persuasive, therefore, it should be a concise document that provides the key facts (nonconformities, observations, improvements, risks, etc.), and fully and clearly captures the main evidence of what was observed during the audit, so that it serves as a basis for establishing future actions.

When contrasting the Auditing Practices Group Guidance on Audit Reports (ISO &IAF,2016) and the International Standard ISO 19001:2018 Guidelines for the audit of management systems in its requirement 6.5.1, it is recommended to include within the structure of the audit report report, the following exemplified elements, without conditioning, nor limiting to them:

“The audit criteria include the ISO 9001:2015 standard of quality management system requirements, documented information established by the organization to meet the requirements of the standard and applicable externally sourced documents.”

How are quality audits carried out in a company?

It is a methodical review to determine whether the activities and results related to quality meet the previously established provisions and are actually carried out, as well as to verify that they are adequate to achieve the proposed objectives.

What are audit marks?

Audit marks are signs used by the auditor to indicate the type of procedure he is applying, thus simplifying his work role.

What is sufficient evidence in auditing?

a) Sufficiency: Objective and convincing evidence is sufficient to support the findings, conclusions and recommendations expressed in the report. The evidence will be sufficient when the results of the application of audit procedures reasonably verify the facts disclosed.

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Nia 230 summary slides

A good part of a company’s success depends on the correct management of the business. One way to help achieve this is to have a Quality Management System (QMS) that is well documented and communicated to personnel. A method that must be audited periodically to ensure its effectiveness.

Internal audits measure a company’s risk management, control and governance processes in order to detect failures and introduce the necessary improvements to ensure the quality of the products or services it provides to its customers.

ISO 9001 emphasizes the importance of documenting the quality management system in order to effectively instruct managers and employees on how to perform their tasks.

These documents are the basis on which the auditors work. Periodic internal audits make it easier to obtain the final certification that the quality management system complies with the requirements established by ISO 9001. It is obtained in an external, third party audit, carried out by independent external organizations endorsed by the National Accreditation Entity (ENAC).