Audit Concept; Organisation and process

Effective audits evaluate overall oragnisational goals and core processes to ensure the expected outcomes are achieved. Auditor competencies require auditors to effectively evaluate product/service realisation processes and supporting activities to verify their degree of conformity and effectiveness.

To achieve these golas auditors need to have a real understanding of the auditee's organisation and it's processes. The audit function needs to be aware of strategis (planning) information such as vision and goals in order to evaluate policies and operational activities effectively. Similarly, process based activities and associated inputs, outputs, controls and resources, need to be understood in diffferent contexts if they are to be verified appropriately.

Understanding would include information on

1. Vision and mission
2. Goals & objectives
3. Strengths and weakness
4. Core processes and activities outcomes
5. Management processes and activities
6. Sub - contracted process and activities
7. Support process and activities
8. Organisational structure; respolsibility / authorities
9. Organisational units, deoartments and work environments
10. Infrastructure; facilities and equipment
11. Quality system docomentation
12. Process maps
13. External documentation
14. Technical requirements
15. Employee numbers and competencies
16. Work hour and shifts
17. Workplace, environment and safety issues

Key point

Understanding the organisation enhances the effectiveness of an audit