Re: Internal Audit Questions - ISO 9001
I think you are broadening the conversation. If an Accounting firm wishes to become certified to ISO 9001, they would define their processes just like any other company. They would then do internal audits of thoose processes. They probably would do an internal audit of the Accounting process, but perhaps just around the edges of record control, doc control, training, etc. In other words, they would probably do it like any other company. Regular internal auditors simply are not going to do a financial audit of the company books. It is a totally different auditing scheme, and they typically are not equipped to do it.
I don't know much about the Service organizations but in many manufacturing industries, lot of auditing activities, other than QMS, are carried out round the year, partly due to statutory obligations and partly because of industries' own (non-statutory) requirements. These are Technical Audits aimed at optimization of equipment efficiency, Energy Audits, Process Audits (aimed at optimization of industrial processes), Environmental audits, Water audits, GHG audits and the likes. None of these audits can be considered as substitutes of QMS audits although most of the processes (atleast those related to production & maintenance) are well touched upon during the course of such audits.
What if a standalone accounting firm or a financial institution wishes to get certified to ISO 9001 ? Can it not do so? If it can, what documentation would they have ? How would their Quality Manual look like ? What processes would they identify and monitor given that the 'year around statutory audits' cannot be dispensed with ? Would a CB advise them not to go for QMS certification since you already have lot of other auditing activities? I'm just curious to know If everyone in an accounting/ finance deptt. is busy with auditing (or being audited) all the time, as argued manytimes, who is left to do the actual Accounting?
I don't know why the 'accounting process' is always equated with Audits alone? Afterall, the QMS is much more than Audits. Since, a statutory accounting audit has nothing to do with Customer/ stakeholder satisfaction and process effectiveness, these audits should not be considered as a potential substitute of QMS auditing.
What if a standalone accounting firm or a financial institution wishes to get certified to ISO 9001 ? Can it not do so? If it can, what documentation would they have ? How would their Quality Manual look like ? What processes would they identify and monitor given that the 'year around statutory audits' cannot be dispensed with ? Would a CB advise them not to go for QMS certification since you already have lot of other auditing activities? I'm just curious to know If everyone in an accounting/ finance deptt. is busy with auditing (or being audited) all the time, as argued manytimes, who is left to do the actual Accounting?
I don't know why the 'accounting process' is always equated with Audits alone? Afterall, the QMS is much more than Audits. Since, a statutory accounting audit has nothing to do with Customer/ stakeholder satisfaction and process effectiveness, these audits should not be considered as a potential substitute of QMS auditing.
