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Auditing and Being Audited
Slide 34,  Rendered: 2/13/04
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Internal Audit System Base Requirements
∞There are several very important features to bear in mind:
•It is important to consider whether the identified nonconformance is a repeater (recurrent).
•Particularly in internal auditing, disagreements arise which must be resolved by the audit program manager (or the equivalent).
•Not every nonconformance identified requires a formal corrective action.
•Some require a minimum corrective action.
•Some require a serious, in-depth investigation following the 8-D format.
The decision whether or not to require a corrective action and, if so, how far to go is often a management decision. Typically in registrar auditing, any nonconformance found (major or minor) will require a corrective action. However, within a company, sometimes the infraction is so minor that a decision may be made not to require one. This will have to be addressed in your companys auditing procedure.
In you company internal auditing procedure you should well define what is a major finding and what is a minor finding - if you make that distinction. There are some companies which do not even make a distinction of major vs. minor. But - most do because it is convention to do so.