Some auditors used their knowledge of business process flow (see Deming* or get work, do work, get paid) as follows:
Auditor: As you can see, we’ve agreed our audit plan in line with your business instead of the clauses in the standard. Please show me how the company organizes its work.
Auditee: We ensure our work is organized to convert the needs of our customers into cash in our bank account as quickly as possible. We call this our core process.
Auditor: Please show me how that happens.
Auditee: Marketing and design work together with our client to determine their needs, then translate these needs into specifications for manufacturing (and suppliers via purchasing).
Auditor: Then what happens?
Auditee: Carefully selected suppliers fulfill our purchase orders with conforming materials while manufacturing plan their activities to add value to these materials and assemblies to result in products that fulfill specified requirements.
Auditor: How do you ensure suppliers are paid only for conforming materials/assemblies?
Auditee: We evaluate evidence of their conformity and inform accounts payable accordingly; any nonconformity is immediately brought to the attention of the supplier and A/P put payment on hold.
Auditor: Please continue.
Auditee: Accounts receivable invoice customers as soon as we tell them and we tell the, as soon as we are sure that we’ve fulfilled the specified requirements.
Auditor: You mentioned cash, why is this part of quality?
Auditee: Because we need prompt payment to invest in improvement and for the enduring success of the company.
Auditor: Your system mentions support processes, how do these interact with your core process?
Auditee: Our support processes sustain, direct and improve our core process. Which support processes would you like me to show you?
...
Here we can see the importance of planning the audit around the auditee's business or core process. From this overview, the auditor determines which processes/controls need deeper investigation and further sampling to fulfill the objectives of the audit.
* Out of the Crisis - diagram on page 4.
Auditor: As you can see, we’ve agreed our audit plan in line with your business instead of the clauses in the standard. Please show me how the company organizes its work.
Auditee: We ensure our work is organized to convert the needs of our customers into cash in our bank account as quickly as possible. We call this our core process.
Auditor: Please show me how that happens.
Auditee: Marketing and design work together with our client to determine their needs, then translate these needs into specifications for manufacturing (and suppliers via purchasing).
Auditor: Then what happens?
Auditee: Carefully selected suppliers fulfill our purchase orders with conforming materials while manufacturing plan their activities to add value to these materials and assemblies to result in products that fulfill specified requirements.
Auditor: How do you ensure suppliers are paid only for conforming materials/assemblies?
Auditee: We evaluate evidence of their conformity and inform accounts payable accordingly; any nonconformity is immediately brought to the attention of the supplier and A/P put payment on hold.
Auditor: Please continue.
Auditee: Accounts receivable invoice customers as soon as we tell them and we tell the, as soon as we are sure that we’ve fulfilled the specified requirements.
Auditor: You mentioned cash, why is this part of quality?
Auditee: Because we need prompt payment to invest in improvement and for the enduring success of the company.
Auditor: Your system mentions support processes, how do these interact with your core process?
Auditee: Our support processes sustain, direct and improve our core process. Which support processes would you like me to show you?
...
Here we can see the importance of planning the audit around the auditee's business or core process. From this overview, the auditor determines which processes/controls need deeper investigation and further sampling to fulfill the objectives of the audit.
* Out of the Crisis - diagram on page 4.
