Re: Audit Related Question - What should you look for and why? What about followup?
If you audit company and have all well written procedure and proper documentation then What would you look for?
Well, it depends on why you are auditing. Are you, the auditor, making a decision that you feel the procedure is well written and they have good documentation? Or are you finding, during the audit, that people are following the procedure, they have records and can describe correctly what they are doing, in accordance with the documentation?
If you have found that the procedure is followed as written, records show this, you have to determine if any objectives are being met by following the procedure, do the measurements show that the procedure is effective? If it is, you can ask about improvements, if not, ask about what actions are being taken......
Have you had any training in auditing??