E
Before the beginning of a planned audit in one of departments we suggest them ( Manager, his Deputy, one-two specialists on middle level management and Supervisor) to fill out a special form named "What is the process in your department?". It's a kind of self-assessment. Then we collect these forms and analysed differences in their answers. They are always occured! It is a good input to the following audit. It seems like an evidence of understanding the System. Then our auditors put their efforts to find the causes of misunderstandings and eliminate these differencies. We are sure this approach brings value-adding to our internal audit system. The main problem is to change these questionnaries every planned audit year in order to make them (see ab.) think from various points of view.
What do you think about such approach?
What do you think about such approach?