Internal Auditing - Showing independence of process being audited

Raffy

Quite Involved in Discussions
Audit

Our Audit Team is composed of several representatives from different department. Now my concern is that how are we going to perform an audit since what must be done in audit is the process approach wherein several clauses of the standard applies? Please advice.

How can we show independent on the process being audited? Does the standard requires an independent body to perform internal audit on the assigned process? :confused:
Thanks in advance.

Best regards,
Raffy :cool:
 
Re: Audit

Raffy said:
----X----
Now my concern is that how are we going to perform an audit since what must be done in audit is the process approach wherein several clauses of the standard applies? Please advice.
----X----Best regards,
Raffy :cool:

Well... I may be misinterpreting something here, but: We have the same setup, with auditors from nearly every department, and that just makes easier to pick auditors that are not involved in the audited process. You don't have to use all the auditors all the time.


/Claes
 
D

D.Scott

Raffy - Don't be too concerned over the independence issue. The requirement is satisfied so long as the auditor is not auditing his/her own work. This means what he/she is actually responsible for. Just because he/she is auditing in the department they work in does not necessarily negate independence.

If you still feel there is a conflict, as Claes says, don't use that auditor. Ask your registrar how they would look at it.

I think sometimes we try to overkill requirements and end up with an unrealistic system we have trouble maintaining.

Dave
 
S

Sam

Dave said;
"Raffy - Don't be too concerned over the independence issue. The requirement is satisfied so long as the auditor is not auditing his/her own work. This means what he/she is actually responsible for. Just because he/she is auditing in the department they work in does not necessarily negate independence.

If you still feel there is a conflict, as Claes says, don't use that auditor. Ask your registrar how they would look at it.

I think sometimes we try to overkill requirements and end up with an unrealistic system we have trouble maintaining. "

We need to copy this, enlarge it and hang it in our office and then read it first thing every morning.
 
Z

zhugxian

audit planning is the key

good day,

when you prepare the audit programme, assuming that based on process approach, your dept would be involved in the assessment, just assign that internal auditor to audit that area.

And if this assigned auditor has also to audit his own dept, just get his section rep to cover him... hope it helps
 
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