It is well recognised that a properly conducted internal audit program is an effective management tool. Used appropriately,
audits assist in adding value to an organisation's actitvities and contribute towards improvement.
Audits are also used to determine compliace with specified requirements, which vary between organisations and can include criteria such as :
- Customer requirements, eg. contracts, orders, specifications, briefs
- Plans, eg. strategic, project
- Legislation and regulations, eg. Work Cover, EPA
- Codes of Practice, eg. Industry specific
- Quality Management, eg. ISO 9001, QS 9000
- Environmental Management, eg. ISO 14001
- Occupation Helat & Safety, eg. AS 4801, SafetyMAP
- Industry Best Practice, Risk Management
- Food Safety, eg. HACCP, SQF 2000
- Domesic or international conventions, eg. World Helat Organisation
The word audit was used over two thousand years ago to refer to a hearing of oral evidence
General priciples for auditing include the following :
- audits are an effective management tool to examine activities and processes. The result of an audit is information on which management can act.
- objectivity, independence and a systematic approach are core principles, which are essential for conducting effective and efficient audits.
- audits are authirised, and authority may result from the decision of the management, policy, provisions of contract, the customer, legislation or regulation.
- audit programs and audit are planned and managed to ensure that they are conducted in an effective and consistent manner, and that the audit conclisons
are credible.
- audits are conducted using established methods and techniques to ensure that audit evidence and audit findings are relevant, reliable and sufficient, such
that audit teams working independently form one another will reach similiar audit conclusions.
- the scope, objective and audit criteria of each audit are clearly defined and agreed, prior to commencing the audit.
- audit team members and audit program managers are competent for the tasks they perform.
- audit team members act with due professional care and behaviour, integrity, confidentiality and other attributes. Audit team members are free from bias and
conflict of interest throughout their activities.
