20903710-Lead-Auditor.ppt

7/28/2019 20903710-Lead-Auditor.ppt

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First Party Audit Also termed as Internal audit conducted by, or on

be-half of organization itself for managementreview(internal purpose)

Second Party Audit External to organization i.e., Auditing undertaken

by one organization upon other organization toestablish a confidence in their ability to meet onesrequirements

Third Party Audit Audit undertaken by independent authorities like

Accredited certification bodies etc


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Auditor : Person with competence to conductaudit

Audit team: One or more auditors conducting

an audit , supported if needed by technicalexpert. Note:(i) audit team leader is one of the audit member.(ii) Audit team can include auditor -in training.

Audit Scope: Extent and boundaries of Audit.

Competence: Demonstrated personal attributesand demonstrated ability to apply knowledgeand skills.


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Criteria of Audit team leader

Based on the auditee, Lead auditor isappointed by the Certification body.

When Joint audit is conducted, prior to auditauditing organizations decide mutually onspecific responsibilities and authorities of the

team leader for audit.


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I )Overall Objective of audit program

Audit scope, Audit objectives and Audit

criteria is defined between the audit client andaudit team leader in accordance with auditprogram procedure. Any changes of the sameshould be agreed to by same parties.

II) Feasibility of Audit

Sufficient and appropriate information

obtained to plan audit. Adequate Cooperation from auditee and also

adequate item and resources.


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III) Selecting Audit team

1. If single auditor all duties is performed by him.

2. Based on size of audit team, following to beconsidered

Audit objective , scope and criteria andestimated duration of audit.

Audit is combined or joint.

Statutory, regulatory, contractual andcertification applicable.

Ability of audit team to work together.


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3. Establish Initial Contact with auditee

Establish communication with auditee

Confirm authority to conduct audit

Make necessary arrangement for audit, requestrelevant documents, including records.

As discussed in points I ,II and III are the

preliminary roles performed before the auditbegins .


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1. Prepare On-site Audit activities(a) PrepareAudit Plan Audit plan is prepared which include the scope,

objective of audit. Identification of functional unit and process to be

audited in organisation. Roles and responsibility of audit team member is

assigned.

Identify auditees representative for audit andreporting language is set. Matter related to confidentiality is discussed. Audit follow up action


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(b)Assigning work to the Audit Team

TeamLeader, In consultation with team,

should assign to each member resposibility forauditing the function, sites etc..

( c) Prepare work documentAudit team member should review to theinformation relevant to audit assignments andprepare work documents.


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2. Conduct On-site Audit Activities

(a) Conduct opening meeting

To confirm audit plan, confirm communicationand opportunity for auditee to ask question

(b) Communication during audit- exchange dataamongst team member of audit.

(c) Roles and responsibilities of observer andguides They should be assist the team on requestof audit team leader.

(d) Collect and verify Information- For appropriatesample Audit evidence to be recorded.

(e) Generate audit findings Generated based onaudit criteria . Findings can be Conformaties andNon conformaties.


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(f) Prepare Audit conclusions Review audit findings, asper appropriate data collected and discuss auditfollow-up.

(g) Conduct closing meeting Its chaired by audit teamleader. Concluded by presenting audit findings suchthat its understood and acknowledged by the auditee.Time frame the auditee to present corrective and

preventive action plan.

3. Preparing , approving and distributing theaudit report

(a) Prepare audit report

Team leader is responsible toprepare and contents of audit report.

(b) Approving and distributing the audit report the report should be approved and then issued within the

agreed time period.


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4. Completing Audit Its complete when allactivities of audit plan has been carried out

and approved report is distributed.

5. Conduct audit follow-up Audit may indicate

corrective and preventive or improvementaction plan as applicable.


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I Overall Objective of audit program

II Feasibility of Audit

III Selecting Audit team

1. Prepare On-site Audit activities

2. Conduct On-site Audit Activities

3.

Preparing , approving and distributing theaudit report

4. Completing Audit

5. Conduct audit follow-up

Documents

20903710-Lead-Auditor.ppt