Auditing Management Review - Who audits the management review process?

Hi Team,

Who audits the management review process? Is it your external registrar and your internal audit program or just the registrar or both?

If part of your internal audit program supports auditing management review, how do you deal with conflict of interest since the groups highest level of reporting is to that management?

Thanks,

Jim

Re: Auditing Management Review

Both. Your CB will audit it and your internal audits should as well. As far as conflicts of interest - it can be a touchy area. As with any audit, ensure tact is used in presenting any potential issues. Also ensure you have thoroughly reviewed your findings and be sure you have what you think you have. Nothing worse than going to battle and realizing your on the wrong page.

I would recommend bringing any issues, along with a copy of your audit report & evidence, to the MR and review it with them. They are the ones that are "suppose" to have the authority to approach upper management and get matters dealt with.

Re: Auditing Management Review

The guidance provided in the TC 176 APG paper titled How to audit top management processes can also be applied for internal audits.

Re: Auditing Management Review

qualityboi said:

Hi Team,

Who audits the management review process? Is it your external registrar and your internal audit program or just the registrar or both?

If part of your internal audit program supports auditing management review, how do you deal with conflict of interest since the groups highest level of reporting is to that management?

Thanks,

Jim

Click to expand...

Hi Jim.
We audit management review each year. Consider that there also Corporate audit activities whose auditor audit management review in different site of their provenience

Anyone who is competent and isn't auditing their own work!

Trust
Lack of Fear
Reviewed/Approved Audit Schedule
Defined Audit Authority

The above items come to mind when auditing Management Review. In an environment with fear and lack of trust, it might be difficult. Also, it might be helpful if there is an annual audit schedule that includes Management Review that is reviewed and approved by management. Finally, a healthy audit program should include defined, overt audit authority. Under what authority are the audits being performed? Who within the organization says auditors are allowed to perform audits?

I sit in the actual Management Review meeting and perform most of my audit during the meeting. I check the inputs, outputs etc. in real time. Our audit schedule is approved annually. Management knows that Management Review will be audited.