Standardised audit programme, advantages and disadvantages

[Talib_Audit]

Standardised audit programme, advantages and disadvantages...

Please help....

[Marc]

How do you define 'standardized'?

[Jennifer Kirley]

In Reply to Parent Post by Talib_Audit

Standardised audit procedures, advantages and disadvantages...

Please help....

Welcome to The Cove, Talib!

Which standard do you have in mind with this question?

I ask because the audit method may differ. Some standards, like ISO 14001 may be better served with a compliance audit method while others, like TS 16949, ask for a process audit method.

In any case, an audit procedure should talk about how often, reaction paths for nonconformances, logistics management, responsibilities and authorities, and proficiency requirements of audit staff if the requirements aren't stated elsewhere.

Such a structure is essentially the basis. How much else you say depends on what the standard you'd be registering to requires, how much you want to promise and how much detail you are willing to express.

I hope this helps!

[Talib_Audit]

Thanks for the reply....
My question is specifically on the Audit programme:

An audit programme is a listing of the auditing procedures to be performed. Audit programmes are used for the testing of internal control and for substantive procedures.

Some Auditors use Standardised Audit Planning for Clients and some choose not to. I Know some of the benefits of using one, such as:

It acts as a guide (for eg your shopping list)
It gives general guidance on the conduct of internal external auditors.

However i understand that it is costly and time consuming tom implement such a programme.
You have to bare in mind that every client differs, which would mean to produce a new standardised audit programme for each new client...

I still dont get some of the advantages/disadvantages...

[Jim Wynne]

In Reply to Parent Post by Talib_Audit

Thanks for the reply....
My question is specifically on the Audit programme:

An audit programme is a listing of the auditing procedures to be performed. Audit programmes are used for the testing of internal control and for substantive procedures.

Some Auditors use Standardised Audit Planning for Clients and some choose not to. I Know some of the benefits of using one, such as:

It acts as a guide (for eg your shopping list)
It gives general guidance on the conduct of internal external auditors.

However i understand that it is costly and time consuming tom implement such a programme.
You have to bare in mind that every client differs, which would mean to produce a new standardised audit programme for each new client...

I still dont get some of the advantages/disadvantages...

Some of this seems to have been cut and pasted. Are you a student? Is this homework?

Can you define "standardized audit program"?

[AndyN]

Any/every audit programme will be different for each organization - it's hard to see how 'standardized' fits..........

Be aware that an audit programme (a number of audits) cannot be 'one size fits all' since each organization has varying requirements, including the maturity of the quality system (if we're talking internal audits), the process performance, customer satisfaction with the organization etc. etc.

Adopting one approach to audits will be like fitting a square peg into a round hole......

Andy