The relationship between the auditor and the auditee also varies according the audit category.
An auditor should be clear about the category of auditing being performed, as this will have an impact on the preparation of the audit and the structure of the audit team.
It must be emphasised that an audit is, and always remains, a "snapshot" in time - a sampling process.
Internal Audit
An organisation is performing an audit upos its own system, procedures and facilities. Often referred to as a first party audit.
Auditors are generally used from within the organisation or in some instances, hired as subcontractors.
The internal audit is often viewed as a 'health check' for the organisation, identifying performances, needs, strenghts and weaknesses.
It is widely recognised that an effective internal audit has the greates potential to identify improvement opportunities within the organisation.
Similarly, it is recognised that the result or internal audits are not always given the priority and attention that they deserve.
External Audits
External audits can be divided into second and third party audits.
Second party audits are conducted by parties having an interest in the organisation, such as customers, or by other persons on their behalf. Usually audits are performed by an organisation upon its own suppliers or sub-suppliers. This audit is performed to assess the status of contracts in order to determine whether the organisation will be receiving what it has specified.
It is not unusual for organisation to conduct audits of customers where there is potential risk to business and brand name, should a labelled product be mishandled or misused during the transport/distribution/resale chain, eg. storage of food products.
Third party audits are conducted by external independent organisations. Such organisations provide certivication or registration of conformity with defined requirements and may be done at the customer's request. Such defined requirements can include : ISO9001, AS4801, QS9000, AS4360, etc.
Audits by statutory or regulatory authorities are akin to second party audits. An implied contract exists which requies the organisation to satify legal and regulatory requirements.
In Australia and New Zaeland, cerifiers of products and systems to standards are accredited by JAS-ANZ (Joint Accreditation System for Australia and New Zaeland). Certification bodies are accredited to work in specific industry sectors and must have a through knowledge of the industry, its technical environment, processes and regulations. External auditors are not permitted to consult and are limited in the advice they can provide to organisations. RABQSA International certifies individual auditors.
RABQSA International maintains a Register of Certified Auditors in QUality, Food Safety, Environment, Occupation Healt adn Safety, etc.
Information regarding this and other services provided by RABQSA International are available from their web site - www.RABQSA.com
