Managing the Audit

Prepare a procedure.
Prepare a schedule.
Implement the audits.
Keep audit records.

Initiating the audit

Clearly define objectives, scope and audit criteria.
Determine the audit team.
Notify the auditee, establish communication.
Perform an initial document review.

Audit Preparation

Prepare the audit plan.
Assign audit team responsibilities.
Locate relevant reference documents.
Assemble audit checklists and forms.
Individual auditors should review information related to their assignment.

Auditing Activities

Hold the opening meeting.
Collect information.
Evaluate evidence.
Document audit findings.
Prepare for the closing meeting.
Hold the closing meeting with the auditee.

Reporting on the audit

Prepare the audit report.
Provide an accurate record of the audit.
Distribute the report.
Keep records of the audit.

Audit completion

The audit is completed when all activities in the audit plan have been concluded, including the distribution of the approved audit report.

Audit follow-up

The auditee is responsible for initiation any corrective actions.
Corrective action implementation should be verified.
A follow up report should be distributed in a manner similar to the original audit report.

Auditor qualification

You define what your company will require for auditor qualification.
You may require more of your lead auditors, for example, performing a certain number of audits before becoming a lead auditor or to take an RAB approved Lead Auditor course.

Why Become an Internal Auditor?

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