The audit scope describes the extent and boundaries (depth and breadht) of the audit, eg.. physical location, organisational units, activities, processes, management system components, and reporting methods.
The scope is determined by the organisation (departement / business unit). Whilst there may be the requirements to satisfy a standard, code or regulation, there may also be other considerations for inclusion whithin the scope, for example :
- What are the department's expectations ?
- What are the areas that management wants reviewed or covered ?
- To what extent are these areas being audited ?
- What issues exist that need to be focussed on ?
- Is a review required of recent changes or new strategies ?
Examples of an audit objective :
- to determine the adequacy of environmentally-safe practices and procedures in the business unit.
- to identify opportunities for improvements to environmental policies and procedures.
- to determine the effectiveness of the current environmental management system inm meeting the goal of regulatory compliance.
- to identify opportunities for improvements to environmental performance regarding resources consumption.
The audit abjectives and scope are important considerations when preparing the audit program/schedule.
Clear and effective communication of the objectives will ensure that the scope, the organisation's expectations and customers of the organisation, are satisfied.
There are four common terms used to describe the general scope of an audit, however, the term used to describe the scope of the audit is not important. Importance lies with ensuring the auditee/departement/area are involved in determining the scope of the audit. Any subsequent changes to the objectives and scope require the agreement of all parties involved.
Full Audits
Full audits cover all the activities and departements involved :
- In satisfying a prticular contract or project;
- In the development and supply of particular goods and services, including post sales support;
- Or, company wide, including all line and staff activities.
Process Audits
Sometime referred to as partial or phased audits. These are performed only on certain processes or areas that are of interest to the audit objectives. They may cover activities up to and including the development of a product and / or service, or they may cover particular capabilities, eg. Waste water treatment plant, solid waste management, etc.
This approach relates to a single audit activity. It does not suggest that other processes or areas are ignored.
Follow-Up Audits
These are performed to verify and determine the effectiveness of corrective action as a result of a previous audit.
Unscheduled Audits
These are often prompted by a significant change in the organisation's management system or as a result society complaint, environmental legislation breaching, major pollution, etc.
The success of an unscheduled audit can depend on the culture of an organisation. In some organisations they are perceived as a "catch them out" tactic. However, they ban be vary effective when approached carefully.
In many cases, the audit objectives and scope are combined into one statement, or series or statements.
