The Internal Auditing of Management Systems
This addition to the PARSEC Guides series examines the role of management systems and the corresponding audit process. The author explains in detail how to: plan and implement an effective audit programme; when an audit is or is not appropriate; develop the skills required; handle uncooperative auditees; deal with discrepancies; use checklists as a tool for auditing; report findings; to decide what records to keep.
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The future of auditing
Appendix B Specimen control procedures
achieved Active listening activities addressed annual audit schedule applied appropriate approval areas aspects assessment attitudes Audit Discrepancy audit programme manager audit report auditee's auditor will need behaviour body-language capability carried changes checksheet circumstances clear codes of practice compliance concerned confidence cooperation corrective action defined depend detail determine Discrepancy Notes documented management system documented system effective elements ensure environmental evaluation evidence examination examples extent external requirements Figure financial audit formal functions identify impact implemented important improvement individual issues listening management system audit management system standard Manual mean mechanistic organisational mime artiste motivation necessary objectives operate organic organisations organisation organisation's paralinguistic performance points potential prepared priority problems procedures quality management system questions recency effect recognised records relevant responsibility result risk role scientific management scope skills specific statutes structure task factors timescales understanding Valid statistical validation variability weakness whilst