Download - AUDIT Training (English)
Transcript
QUALITY AUDIT
INTERNAL AUDIT
istory of Audit.
Quality Assuranc Au!it "rinci"ls c#$ %r#$ %inancial au!it Financial au!it &a' (n us %#r #'r )** yars+
Surveys and Audits.
Ar a$#n, t& $#st %%cti' t##ls us! (y ,nral $ana,$nt an! -uality assuranc $ana,$nt+
Gi' a !irct an! %actual ans.r t# t& $ana,$nt -usti#n+
Is .&at s&#ul! ( !#n actually !#n
Definition of Survey.
A SUR2EY is a !#cu$nt! 'aluati#n #% an #r,ani3ati#n4s a(ility t# "r%#r$ r-uir! acti'itis as 'ri%i! (y !tr$inati#n #% t& a!-uacy #% t& #r,ani3ati#n4s -uality assuranc "r#,ra$ an! (y a r'i. #% t& i$"l$ntati#n #% t& -uality assuranc "r#,ra$ #r t& l#cati#n #% .#r1+
Definition of Audit.
Features of a Survey.
6 A sur'y7 8 'aluats a -uality assuranc "r#,ra$ a,ainst a""lica(l r-uir$nts 8 is (r#a! in sc#" an! r-uirs $uc& 9u!,$nt 6 2n!#rs ar sur'y! (%#r "urc&as #r!rs ar issu! 6 Sur'y c#nsists #% t.# "arts 8 !tr$inin, t&at a -uality $anual an! su""#rtin, "r#c!urs $t r-uir$nts 8 !tr$inin, t&at t& #r,ani3ati#n %#ll#.s t& -uality $anual an! su""#rtin, "r#c!urs+
Requirements for
Surveys.
Features of an Audit
6 An au!it c&c1s t&at t& r-uir$nts #% t& -uality assuranc $anual an! su""#rtin, "r#c!urs ar i$"l$nt!
6 An Au!it is (lac1/.&it0 ys/n#
Requirement for Audit.
T# assur c#$"lianc .it& all as"ct #% t& -uality assuranc "r#,ra$ : ;lann! an "ri#!ic : Au!it sc&!ul r-uir! : ;r%#r$! usin, .rittn c&c1list : Au!it#rs $ay n#t &a' !irct rs"#nsi(ility in t& ara (in,
au!it! : C#rrcti' acti#n an! %#ll#.<u" au!its
Kinds of
audits.
Internal
Quality
Audits
O=>ECTI2E
Intrnal Q+Au!it <'ri%icati#n <c#$"aris#n
Intrnal Q+Au!it <intr'i. <!#cu$nts <#(sr'ati#n
Mana,$nt ?"r#c!urs@
I$"r#'$nt sc&$
T& Au!it Trian,l
Audit are systemati* and
inde+endent revie(.
In)redients of an internal auditin)
system
(ra1!#.n #% acti'itis
au!it sc&$ B (as! #n (ra1!#.n #% acti'itis B %ull c#'ra, #n a yarly (asis
=ra1!#.n #% acti'itis+
Functi#n / D"art$nt )
5 5
QUALITY / INDUSTRIAL MANAGEMENT CONSULTANT KASZIEF KASLAN
C&c1lists+ A c&c1list is (as! #n -usti#ns !ri'! %r#$
s"ci%ic "r#c!urs t& rl'ant ISO Stan!ar! !#cu$nt! -uality #(9cti's+
In ,nral0 $#st -usti#ns !al .it& t& %#ll#.in,7
C&c1list su""l$nt
stan!ar! c&c1list stu!y t& in%#r$ati#n rci'! (%#r&an!
Rsult
O(sr'ati#ns N. c&c1list ?an! n. issus %#r s"cial
attnti#n@
Intr'i.s
&at HHH &r HH+ &n HHH &y HHH++ #. HHHH+ &# HHHH
Intr'i.s
;ay attnti#n t#7
Mt&#!#l#,y
ass$(l t& au!it ta$ ?t&in1 in!"n!ncy@ trainin, #% t& ta$ ?i% ncssary@ r-ust a c##r!inat#r %r#$ t& !"art$nt
Mt&#!#l#,y
Durin, t& au!it try n#t t# !istur( t& "r#css as it #"rats at t& ti$ #% t& au!it %#r t& intr'i. $a1 us #% t& "r'i#usly c#$"il! c&c1list in'sti,at t& issus %#r s"cial attnti#n .&ic& ca$ u" .&il stu!yin, t& in%#r$ati#n "r'i#usly rci'!
Mt&#!#l#,y
A%tr t& au!it+ arran, a %inal $tin, .it& t& $ana,$nt in'#l'! an! "rsnt a su$$ary $a1 an #(9cti' r"#rt ?su$$ary an! !tail! #(sr'ati#ns@ !iscuss t& r"#rt .it& t& !"art$nt $ana,$nt
!iscuss %#ll#.<u"
QUALITY / INDUSTRIAL MANAGEMENT CONSULTANT KASZIEF KASLAN
int %#r au!it#rs B "r"ar t&#r#u,&ly B start .it& s&#rt intr'i. #% t& !"art$nt $ana,$nt B .atc& t& ti$ sc&!ul B &ar 'ryt&in,0 s 'ryt&in,0 s"a1 as littl as "#ssi(l B $#ti'ati#n #% n#n c#n%#r$anc %#un! $ust ( (as #n %acts al#n
QUALITY / INDUSTRIAL MANAGEMENT CONSULTANT KASZIEF KASLAN
B !# n#t $a1 "#"l sus"ici#us %irst 5"lain "ur"#s #% t& au!it an! t&n as1 y#ur -usti#ns B an au!it is n#t a c#ntst < n# &untin, !#.n i% t&r is n#t&in, t# %in!
Au!it#rs
Au!it#rs
;r%ct Au!it#r
R"#rtin,
+ rittn Fin!in,s7 < Su$$ary < Dtails
E,e*utin)
Gui!lin %#r Quality Syst$ Au!it ?Au!it E5cuti#n@
E'i!nc t&r#u,& intr'i.0 !#cu$nts0 #(sr'ati#ns an! .#r1 c#n!iti#ns
D#cu$nt all au!it #(sr'ati#ns
R"#rt n#n<c#n%#r$anc in tr$s #% s"ci%ic r-uir$nts
N#n<c#n%#r$anc $ust ( 'ri%i! (y sc#rt an! ara $ana,rs
Gui!lins %#r Quality syst$ Au!it ?Au!it ;lannin,@
QUALITY / INDUSTRIAL MANAGEMENT CONSULTANT KASZIEF KASLAN
Gui!lins %#r Quality syst$ Au!it ?=asic c#$$unicati#n "rinci"ls@
F#cus #n t& issu0 (&a'i#r #r situati#n0 n#t t& "rs#n
Maintain t& sl% st$ an! sl% c#n%i!nc #% #t&rs
Maintain a c#nstructi' rlati#ns&i" .it& 'ry#n
Ta1 initiati' t# $a1 t&in, (ttr
La! (y 5a$"l
Gui!lins %#r Quality syst$ Au!it ?Au!it R"#rt@
Sc#" an! #(9cti's Au!it ;lan ?ta$ $$(rs0 au!it r"0 !at0 !"art$nt au!it!@ R%rnc !#cu$nts O(sr'ati#n #% n#n<c#$"lianc E5tnt #% n#n<c#$"lianc Su$$ary #% str#n, an! .a1 aras Distri(uti#n list
QUALITY / INDUSTRIAL MANAGEMENT CONSULTANT KASZIEF KASLAN
Gui!lins %#r Quality syst$ Au!it ?C#rrcti' acti#n %#ll#.<u"@
C#rrcti' acti#n "lan (y t& au!it
2ri%y i$"l$ntati#n an! %%cti'nss
Issu n. C#rrcti' Acti#n R"#rt ?C+A+R@ %#r unsatis%act#ry c#rrcti' acti#ns
A""ly lss#ns larnt t# #t&r aras
i,&li,&t any (n%its #r sa'in,s
E5"lain t& "r#(l$ as y#u s it
Dscri( t& i$"act #% t& "r#(l$s #n t& "r%#r$anc
As1 %#r t& #t&r "rs#n4s 'i.
A,r #n t& "r#(l$ t&at n! t# ( s#l'!
E5"l#r an! !iscuss "#tntial s#luti#ns
A,r #n .&at ac& "rs#n .ill !# t# rs#l' t& "r#(l$s
St a %#ll#.<u" au!it
QUALITY / INDUSTRIAL MANAGEMENT CONSULTANT KASZIEF KASLAN
ISO 10011 -1
PART 1 - AUDITING
1.Scope : Establish audit pi!ciples" citeia a!d pactices"a!d po#ides $uideli!es
%o establishi!$" pla!!i!$" ca&i!$ out a!d docu'e!ti!$ audits o%
(ualit& s&ste's
ISO *+0):1,* ualit& /ocabula&
.1 (ualit& audit:
a s&ste'atic a!d i!depe!de!t ea'i!atio! to dete'i!e 2hethe
(ualit&
acti#ities a!d elated esult co'pl& 2ith pla!!ed aa!$e'e!ts a!d
a!d 2hethe these aa!$e'e!t ae i'ple'e!ted e%%ecti#el& a!d ae
suitable to achie#e ob3ecti#es.
ISO *+0)
+.Audit ob3ecti#es a!d espo!sibilities
+.1. Audit ob3ecti#es
to dete'i!e the co!%o'it& 4 !o!co!%o'it&
to dete'i!e the e%%ecti#e!ess
to po#ide a! oppotu!it& to i'po#e
to 'eet e$ulato& e(uie'e!t
+.). Roles a!d espo!sibilities
+.).1. auditos
+.).1.1 audit tea'
+.).1.) audito5s espo!sibilities
docu'e!ti!$
etai!i!$ a!d sa%e$uadi!$
coopeati!$
+.).1. lead audito5s espo!sibilities
assisti!$
+.).1.+ i!depe!de!ce
co'pl& 2ith applicable auditi!$ e(uie'e!ts
pla! the audit
epot a!& 'a3o obstacles
epot o! the audit esult cleal&
+.).) clie!t
+.).. Auditee i!%o' ele#a!t e'plo&ees
appoi!t espo!sible 'e'bes
po#ides access to the %acilities
coopeate 2ith the auditos
dete'i!e a!d i!itiate coecti#e
actio!6. Auditi!$
6.) Pepai!$ the audit
6.).1 audit pla!
ide!ti%icatio! o% e%ee!ce docu'e!ts
ide!ti%icatio! o% the audit tea' 'e'bes
the date a!d place
audited
'a!a$e'e!t" co!%ide!tialit&
6.).) audit tea' assi$!'e!t
6.). 2o9i!$ docu'e!ts
%o' %o e#aluati!$
e#ide!ce
6..1 Ope!i!$ 'eeti!$
6..) ea'i!atio!
6.+.) epot co!te!t
6.+.+ ecod ete!tio! . Audit co'pletio!
;. oecti#e actio! %ollo2 up
PT.
Tin9auan K#ntra1 ?Ela$n +)@ A"a1a& tla& a!a "r#s!ur untu1 tin9auan 1#ntra1 +=a,ai$ana 1,iatan tin9auan 1#ntra1 !i1##r!inasi1an ) + Sia"a yan, !i(ri 1uasa untu1 $nin9au 1#ntra1 Di$ana tan,,un, 9a.a( trs(ut !i!#1u$ntasi1an + A"a1a& stia" 1#ntra1 !i"ri1sa untu1 $$asti1an (a&.a7 < s$ua "r$intaan !i!%inisi1an !an !icatat < "r(!aan<"r(!aan antara "r$intaan yan, tr!a"at !ala$ 1#ntra1 / #r!r !n,an !ala$ tn!r tla& !islasai1an < "rusa&aan $$"unyai 1$a$"uan untu1 $$nu&i 1#ntra1 / "r$intaan #r!r + =a,ai$ana "nylsaian !ila1u1an (ila "r$intaan "lan,,an ti!a1 tr!%inisi
!n,an (ai1 +=a,ai$ana "r(!aan antara "r$intaan #r!r !an &al<&al !ala$ tn!r !islsai1an +=a,ai$ana $nntu1an a"a1a& "rusa&aan $$"unyai 1$a$"uan untu1 $$nu&i 1#ntra1 / "r$intaan #r!r P+ A"a(ila "rusa&aan ti!a1 !a"at $$nu&i 1#ntra1 / "r$intaan #r!r0 a"a tin!a1 lan9utnya + Sia"a1a& yan, (.nan, $n,a9u1an usul "ru(a&an *+=a,ai$ana "rusa&aan $n9a$in (a&.a suatu "ru(a&an tr&a!a" 1#ntra1
Ti+e/ti+e +ertanyaan
TER=UKA ;rtanyaan tr(u1a
a1an $$(a.a "a!a
9a.a(an yan, luas
!i"r#l&
: A"a1a& untu1 "r#ss
ini a!a "r#s!ur yan,
tr!#1u$ntasi
$n,in,in1an 9a.a(an yan,
$n,,una1an ti"
"rtanyaan ini+
:in!arila& "n,,unaan
KLARIFIKASI Mru"a1an "rtanyaan
tr(u1a0tta"i !itu9u1an
atau untu1
,a$(ar<,a$(ar
an!a ti!a1 $n!n,ar1an MENUNTUN ;rtanyaan $nuntun
su!a& $nyaran1an
tr1an!un, scara i$"lisit !ala$
"rtanyaan
u1uran sa$"l an!a !ian(il (r!asar1an ta(l
sa$"lin,0(u1an
INTEROGATIF
/ANTAGONIS
TIK
an! ti!a1 $$'ri%i1asi
!n,an (nar !ata<!ata
"n,u9ian ssuai !n,an
>a!.al Au!it Intrnal ;T+
AKTI2ITAS DI2ISI
12 AUDITOR
D#1u$n !an !ata 1#ntr#l S1ratariat F55
555
UDI=
55
ALI
Na$a 1arya.an
ISO **++ R-uir$nt au!it rsult #n acti'ity
LA;ORAN AUDIT ;T+
______________________
Tin!a1an "r(ai1an yan, a1an !ia$(il
au!it "i$"inanunit Tr,t "nylsaian
2ri%i1asi tin!a1an "r(ai1an+ 2ri%i1asi Sttl!?!n, r$ar1/unsttl!
au!it#r au!it Tan,,al 'ri%i1asi
Ran,1u$an asil au!it MUTU Intrnal ;T+
Divisi Divisi Divisi Total
1. Management Responsibility
2. Quality system
&. 'u!(asing
+. 'o%u!t i%enti*i!ation , ta!eability
-. 'o!ess !ontol
e0uipment
13. Contol o* non!on*oming po%u!t
1#. Coe!tive an% peventive a!tion
1$.
'esevation an% %elivey
1&. Contol o* 0uality e!o%s
1). /ntenal 0uality au%it
1+. Taining
1-. 4evi!ing
2. 4tatisti!al te!(ni0ue
INTERNAL AUDIT
istory of Audit.
Quality Assuranc Au!it "rinci"ls c#$ %r#$ %inancial au!it Financial au!it &a' (n us %#r #'r )** yars+
Surveys and Audits.
Ar a$#n, t& $#st %%cti' t##ls us! (y ,nral $ana,$nt an! -uality assuranc $ana,$nt+
Gi' a !irct an! %actual ans.r t# t& $ana,$nt -usti#n+
Is .&at s&#ul! ( !#n actually !#n
Definition of Survey.
A SUR2EY is a !#cu$nt! 'aluati#n #% an #r,ani3ati#n4s a(ility t# "r%#r$ r-uir! acti'itis as 'ri%i! (y !tr$inati#n #% t& a!-uacy #% t& #r,ani3ati#n4s -uality assuranc "r#,ra$ an! (y a r'i. #% t& i$"l$ntati#n #% t& -uality assuranc "r#,ra$ #r t& l#cati#n #% .#r1+
Definition of Audit.
Features of a Survey.
6 A sur'y7 8 'aluats a -uality assuranc "r#,ra$ a,ainst a""lica(l r-uir$nts 8 is (r#a! in sc#" an! r-uirs $uc& 9u!,$nt 6 2n!#rs ar sur'y! (%#r "urc&as #r!rs ar issu! 6 Sur'y c#nsists #% t.# "arts 8 !tr$inin, t&at a -uality $anual an! su""#rtin, "r#c!urs $t r-uir$nts 8 !tr$inin, t&at t& #r,ani3ati#n %#ll#.s t& -uality $anual an! su""#rtin, "r#c!urs+
Requirements for
Surveys.
Features of an Audit
6 An au!it c&c1s t&at t& r-uir$nts #% t& -uality assuranc $anual an! su""#rtin, "r#c!urs ar i$"l$nt!
6 An Au!it is (lac1/.&it0 ys/n#
Requirement for Audit.
T# assur c#$"lianc .it& all as"ct #% t& -uality assuranc "r#,ra$ : ;lann! an "ri#!ic : Au!it sc&!ul r-uir! : ;r%#r$! usin, .rittn c&c1list : Au!it#rs $ay n#t &a' !irct rs"#nsi(ility in t& ara (in,
au!it! : C#rrcti' acti#n an! %#ll#.<u" au!its
Kinds of
audits.
Internal
Quality
Audits
O=>ECTI2E
Intrnal Q+Au!it <'ri%icati#n <c#$"aris#n
Intrnal Q+Au!it <intr'i. <!#cu$nts <#(sr'ati#n
Mana,$nt ?"r#c!urs@
I$"r#'$nt sc&$
T& Au!it Trian,l
Audit are systemati* and
inde+endent revie(.
In)redients of an internal auditin)
system
(ra1!#.n #% acti'itis
au!it sc&$ B (as! #n (ra1!#.n #% acti'itis B %ull c#'ra, #n a yarly (asis
=ra1!#.n #% acti'itis+
Functi#n / D"art$nt )
5 5
QUALITY / INDUSTRIAL MANAGEMENT CONSULTANT KASZIEF KASLAN
C&c1lists+ A c&c1list is (as! #n -usti#ns !ri'! %r#$
s"ci%ic "r#c!urs t& rl'ant ISO Stan!ar! !#cu$nt! -uality #(9cti's+
In ,nral0 $#st -usti#ns !al .it& t& %#ll#.in,7
C&c1list su""l$nt
stan!ar! c&c1list stu!y t& in%#r$ati#n rci'! (%#r&an!
Rsult
O(sr'ati#ns N. c&c1list ?an! n. issus %#r s"cial
attnti#n@
Intr'i.s
&at HHH &r HH+ &n HHH &y HHH++ #. HHHH+ &# HHHH
Intr'i.s
;ay attnti#n t#7
Mt&#!#l#,y
ass$(l t& au!it ta$ ?t&in1 in!"n!ncy@ trainin, #% t& ta$ ?i% ncssary@ r-ust a c##r!inat#r %r#$ t& !"art$nt
Mt&#!#l#,y
Durin, t& au!it try n#t t# !istur( t& "r#css as it #"rats at t& ti$ #% t& au!it %#r t& intr'i. $a1 us #% t& "r'i#usly c#$"il! c&c1list in'sti,at t& issus %#r s"cial attnti#n .&ic& ca$ u" .&il stu!yin, t& in%#r$ati#n "r'i#usly rci'!
Mt&#!#l#,y
A%tr t& au!it+ arran, a %inal $tin, .it& t& $ana,$nt in'#l'! an! "rsnt a su$$ary $a1 an #(9cti' r"#rt ?su$$ary an! !tail! #(sr'ati#ns@ !iscuss t& r"#rt .it& t& !"art$nt $ana,$nt
!iscuss %#ll#.<u"
QUALITY / INDUSTRIAL MANAGEMENT CONSULTANT KASZIEF KASLAN
int %#r au!it#rs B "r"ar t&#r#u,&ly B start .it& s&#rt intr'i. #% t& !"art$nt $ana,$nt B .atc& t& ti$ sc&!ul B &ar 'ryt&in,0 s 'ryt&in,0 s"a1 as littl as "#ssi(l B $#ti'ati#n #% n#n c#n%#r$anc %#un! $ust ( (as #n %acts al#n
QUALITY / INDUSTRIAL MANAGEMENT CONSULTANT KASZIEF KASLAN
B !# n#t $a1 "#"l sus"ici#us %irst 5"lain "ur"#s #% t& au!it an! t&n as1 y#ur -usti#ns B an au!it is n#t a c#ntst < n# &untin, !#.n i% t&r is n#t&in, t# %in!
Au!it#rs
Au!it#rs
;r%ct Au!it#r
R"#rtin,
+ rittn Fin!in,s7 < Su$$ary < Dtails
E,e*utin)
Gui!lin %#r Quality Syst$ Au!it ?Au!it E5cuti#n@
E'i!nc t&r#u,& intr'i.0 !#cu$nts0 #(sr'ati#ns an! .#r1 c#n!iti#ns
D#cu$nt all au!it #(sr'ati#ns
R"#rt n#n<c#n%#r$anc in tr$s #% s"ci%ic r-uir$nts
N#n<c#n%#r$anc $ust ( 'ri%i! (y sc#rt an! ara $ana,rs
Gui!lins %#r Quality syst$ Au!it ?Au!it ;lannin,@
QUALITY / INDUSTRIAL MANAGEMENT CONSULTANT KASZIEF KASLAN
Gui!lins %#r Quality syst$ Au!it ?=asic c#$$unicati#n "rinci"ls@
F#cus #n t& issu0 (&a'i#r #r situati#n0 n#t t& "rs#n
Maintain t& sl% st$ an! sl% c#n%i!nc #% #t&rs
Maintain a c#nstructi' rlati#ns&i" .it& 'ry#n
Ta1 initiati' t# $a1 t&in, (ttr
La! (y 5a$"l
Gui!lins %#r Quality syst$ Au!it ?Au!it R"#rt@
Sc#" an! #(9cti's Au!it ;lan ?ta$ $$(rs0 au!it r"0 !at0 !"art$nt au!it!@ R%rnc !#cu$nts O(sr'ati#n #% n#n<c#$"lianc E5tnt #% n#n<c#$"lianc Su$$ary #% str#n, an! .a1 aras Distri(uti#n list
QUALITY / INDUSTRIAL MANAGEMENT CONSULTANT KASZIEF KASLAN
Gui!lins %#r Quality syst$ Au!it ?C#rrcti' acti#n %#ll#.<u"@
C#rrcti' acti#n "lan (y t& au!it
2ri%y i$"l$ntati#n an! %%cti'nss
Issu n. C#rrcti' Acti#n R"#rt ?C+A+R@ %#r unsatis%act#ry c#rrcti' acti#ns
A""ly lss#ns larnt t# #t&r aras
i,&li,&t any (n%its #r sa'in,s
E5"lain t& "r#(l$ as y#u s it
Dscri( t& i$"act #% t& "r#(l$s #n t& "r%#r$anc
As1 %#r t& #t&r "rs#n4s 'i.
A,r #n t& "r#(l$ t&at n! t# ( s#l'!
E5"l#r an! !iscuss "#tntial s#luti#ns
A,r #n .&at ac& "rs#n .ill !# t# rs#l' t& "r#(l$s
St a %#ll#.<u" au!it
QUALITY / INDUSTRIAL MANAGEMENT CONSULTANT KASZIEF KASLAN
ISO 10011 -1
PART 1 - AUDITING
1.Scope : Establish audit pi!ciples" citeia a!d pactices"a!d po#ides $uideli!es
%o establishi!$" pla!!i!$" ca&i!$ out a!d docu'e!ti!$ audits o%
(ualit& s&ste's
ISO *+0):1,* ualit& /ocabula&
.1 (ualit& audit:
a s&ste'atic a!d i!depe!de!t ea'i!atio! to dete'i!e 2hethe
(ualit&
acti#ities a!d elated esult co'pl& 2ith pla!!ed aa!$e'e!ts a!d
a!d 2hethe these aa!$e'e!t ae i'ple'e!ted e%%ecti#el& a!d ae
suitable to achie#e ob3ecti#es.
ISO *+0)
+.Audit ob3ecti#es a!d espo!sibilities
+.1. Audit ob3ecti#es
to dete'i!e the co!%o'it& 4 !o!co!%o'it&
to dete'i!e the e%%ecti#e!ess
to po#ide a! oppotu!it& to i'po#e
to 'eet e$ulato& e(uie'e!t
+.). Roles a!d espo!sibilities
+.).1. auditos
+.).1.1 audit tea'
+.).1.) audito5s espo!sibilities
docu'e!ti!$
etai!i!$ a!d sa%e$uadi!$
coopeati!$
+.).1. lead audito5s espo!sibilities
assisti!$
+.).1.+ i!depe!de!ce
co'pl& 2ith applicable auditi!$ e(uie'e!ts
pla! the audit
epot a!& 'a3o obstacles
epot o! the audit esult cleal&
+.).) clie!t
+.).. Auditee i!%o' ele#a!t e'plo&ees
appoi!t espo!sible 'e'bes
po#ides access to the %acilities
coopeate 2ith the auditos
dete'i!e a!d i!itiate coecti#e
actio!6. Auditi!$
6.) Pepai!$ the audit
6.).1 audit pla!
ide!ti%icatio! o% e%ee!ce docu'e!ts
ide!ti%icatio! o% the audit tea' 'e'bes
the date a!d place
audited
'a!a$e'e!t" co!%ide!tialit&
6.).) audit tea' assi$!'e!t
6.). 2o9i!$ docu'e!ts
%o' %o e#aluati!$
e#ide!ce
6..1 Ope!i!$ 'eeti!$
6..) ea'i!atio!
6.+.) epot co!te!t
6.+.+ ecod ete!tio! . Audit co'pletio!
;. oecti#e actio! %ollo2 up
PT.
Tin9auan K#ntra1 ?Ela$n +)@ A"a1a& tla& a!a "r#s!ur untu1 tin9auan 1#ntra1 +=a,ai$ana 1,iatan tin9auan 1#ntra1 !i1##r!inasi1an ) + Sia"a yan, !i(ri 1uasa untu1 $nin9au 1#ntra1 Di$ana tan,,un, 9a.a( trs(ut !i!#1u$ntasi1an + A"a1a& stia" 1#ntra1 !i"ri1sa untu1 $$asti1an (a&.a7 < s$ua "r$intaan !i!%inisi1an !an !icatat < "r(!aan<"r(!aan antara "r$intaan yan, tr!a"at !ala$ 1#ntra1 / #r!r !n,an !ala$ tn!r tla& !islasai1an < "rusa&aan $$"unyai 1$a$"uan untu1 $$nu&i 1#ntra1 / "r$intaan #r!r + =a,ai$ana "nylsaian !ila1u1an (ila "r$intaan "lan,,an ti!a1 tr!%inisi
!n,an (ai1 +=a,ai$ana "r(!aan antara "r$intaan #r!r !an &al<&al !ala$ tn!r !islsai1an +=a,ai$ana $nntu1an a"a1a& "rusa&aan $$"unyai 1$a$"uan untu1 $$nu&i 1#ntra1 / "r$intaan #r!r P+ A"a(ila "rusa&aan ti!a1 !a"at $$nu&i 1#ntra1 / "r$intaan #r!r0 a"a tin!a1 lan9utnya + Sia"a1a& yan, (.nan, $n,a9u1an usul "ru(a&an *+=a,ai$ana "rusa&aan $n9a$in (a&.a suatu "ru(a&an tr&a!a" 1#ntra1
Ti+e/ti+e +ertanyaan
TER=UKA ;rtanyaan tr(u1a
a1an $$(a.a "a!a
9a.a(an yan, luas
!i"r#l&
: A"a1a& untu1 "r#ss
ini a!a "r#s!ur yan,
tr!#1u$ntasi
$n,in,in1an 9a.a(an yan,
$n,,una1an ti"
"rtanyaan ini+
:in!arila& "n,,unaan
KLARIFIKASI Mru"a1an "rtanyaan
tr(u1a0tta"i !itu9u1an
atau untu1
,a$(ar<,a$(ar
an!a ti!a1 $n!n,ar1an MENUNTUN ;rtanyaan $nuntun
su!a& $nyaran1an
tr1an!un, scara i$"lisit !ala$
"rtanyaan
u1uran sa$"l an!a !ian(il (r!asar1an ta(l
sa$"lin,0(u1an
INTEROGATIF
/ANTAGONIS
TIK
an! ti!a1 $$'ri%i1asi
!n,an (nar !ata<!ata
"n,u9ian ssuai !n,an
>a!.al Au!it Intrnal ;T+
AKTI2ITAS DI2ISI
12 AUDITOR
D#1u$n !an !ata 1#ntr#l S1ratariat F55
555
UDI=
55
ALI
Na$a 1arya.an
ISO **++ R-uir$nt au!it rsult #n acti'ity
LA;ORAN AUDIT ;T+
______________________
Tin!a1an "r(ai1an yan, a1an !ia$(il
au!it "i$"inanunit Tr,t "nylsaian
2ri%i1asi tin!a1an "r(ai1an+ 2ri%i1asi Sttl!?!n, r$ar1/unsttl!
au!it#r au!it Tan,,al 'ri%i1asi
Ran,1u$an asil au!it MUTU Intrnal ;T+
Divisi Divisi Divisi Total
1. Management Responsibility
2. Quality system
&. 'u!(asing
+. 'o%u!t i%enti*i!ation , ta!eability
-. 'o!ess !ontol
e0uipment
13. Contol o* non!on*oming po%u!t
1#. Coe!tive an% peventive a!tion
1$.
'esevation an% %elivey
1&. Contol o* 0uality e!o%s
1). /ntenal 0uality au%it
1+. Taining
1-. 4evi!ing
2. 4tatisti!al te!(ni0ue
