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This morning, I read a white paper about auditing approach.
The approaches lsited are:
- Use a checklist.
- Use a process auditing approach.
- Use an element-by-element approach.
- Internal staff audit.
The one that raised my curiosity alert was the last one.
And I quote:
Each staff person shall conduct an audit in their area based on the procedures they use in their job role.
Now, my questions:
Ever used that last approach?
Do you think it would be effective to use this kind of approach?
Ever heard/read of this kind of approach in an Auditor Training?
Thank you for consideration and replies (in advance
)
The approaches lsited are:
- Use a checklist.
- Use a process auditing approach.
- Use an element-by-element approach.
- Internal staff audit.
The one that raised my curiosity alert was the last one.
And I quote:
Each staff person shall conduct an audit in their area based on the procedures they use in their job role.
Now, my questions:
Ever used that last approach?
Do you think it would be effective to use this kind of approach?
Ever heard/read of this kind of approach in an Auditor Training?
Thank you for consideration and replies (in advance
comes to play with the lame "independent" emphasis....Independence is being free from undue influence and not separation from the activity. Being free from undue influence allows an auditor maintain an unbiased, objective and impartial approach to the audit (The results are not pre-determined)