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7/24/2019 Management System Auditing by David Hoyle
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David Hoyle 2012
Management System
AuditingAssessment of auditing methodsAssessment of auditing methods
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Objective
To assess hethe! cu!!ent auditingTo assess hethe! cu!!ent auditingmethods ill hold bac" o! stimulatemethods ill hold bac" o! stimulate
develo#ments to $SO %001develo#ments to $SO %001
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Audit methods
&lause based&lause based De#a!tment basedDe#a!tment based &ont!act based&ont!act based '!ocess based'!ocess based
(ehaviou! based(ehaviou! based
Select amethod that
fulfils you!objectives andmatches theinfo!mation and
!esou!cesavailable) *+AO,
Dete!mine hatyou a!e going to
-OO. AT andhen you find ithat you a!e
going to -OO./O
Alays "nohat you a!eattem#ting to
establish!elative to you!
objective
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A##!oach
amine the methodamine the method $dentify assum#tions$dentify assum#tions valuate the methodvaluate the method
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&lause based a##!oach$SO %001 Select clause of the standa!dSelect clause of the standa!d
&hoose de#a!tment&hoose de#a!tment
Assess confo!mity ithAssess confo!mity ith!e3ui!ements by!e3ui!ements by
As"ing sea!ching 3uestions of eachAs"ing sea!ching 3uestions of each#e!son#e!son
evealing evidence of confo!mity ithevealing evidence of confo!mity ithclauses of standa!dclauses of standa!d
'!oduce !e#o!t of nonconfo!mities'!oduce !e#o!t of nonconfo!mitiesagainst clausesagainst clauses
?
Audite#o!t
Objective
To dete!minethe etent tohich the 4MSconfo!ms to!e3ui!ements of$SO %001
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Assum#tions De#a!tments a!e eclusively !es#onsible fo! meetingDe#a!tments a!e eclusively !es#onsible fo! meeting
ce!tain clausesce!tain clauses vidence of confo!mity in one De#t is indicative ofvidence of confo!mity in one De#t is indicative of
confo!mity in othe! De#tsconfo!mity in othe! De#ts
&onfo!mity ith clauses is evidence of ca#ability&onfo!mity ith clauses is evidence of ca#ability &o!!ecting non5confo!mity ill im#!ove system&o!!ecting non5confo!mity ill im#!ove system
effectivenesseffectiveness 'eo#le o#e!ate f!om the same causality as natu!e
and machines
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valuation1)1) &onfo!mity6&onfo!mity62)2) $nhe!ent !is"s6$nhe!ent !is"s67)7) 'e!fo!mance6'e!fo!mance64.4. Capability?Capability?
8)8) fficiency6fficiency69)9) ffectiveness6ffectiveness6
:):) $m#!ovements6$m#!ovements6;);) &onfidence6&onfidence6%)%)
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&lause based a##!oach$SO %001 Select clause of the standa!dSelect clause of the standa!d
&hoose de#a!tment&hoose de#a!tment
Assess confo!mityAssess confo!mityith !e3ui!ements byith !e3ui!ements by
As"ing sea!ching 3uestions of eachAs"ing sea!ching 3uestions of each#e!son#e!son
evealing evidence of confo!mity ithevealing evidence of confo!mity ithclauses of standa!dclauses of standa!d
'!oduce !e#o!t of nonconfo!mities'!oduce !e#o!t of nonconfo!mitiesagainst clausesagainst clauses
?
Audite#o!t
Objective
To dete!minethe etent tohich the 4MSconfo!ms to!e3ui!ements of$SO %001
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De#a!tment based a##!oach
Select clauses of the standa!dSelect clauses of the standa!dthat a##lythat a##ly
&hoose de#a!tment&hoose de#a!tment
Assess confo!mityAssess confo!mityith !e3ui!ements byith !e3ui!ements by As"ing sea!ching 3uestions in each a!eaAs"ing sea!ching 3uestions in each a!ea /olloing a t!ail th!ough each/olloing a t!ail th!ough each
de#a!tmentde#a!tment evealing evidence of confo!mity ithevealing evidence of confo!mity ith
clauses of standa!dclauses of standa!d
'!oduce !e#o!t of nonconfo!mities'!oduce !e#o!t of nonconfo!mitiesagainst clausesagainst clauses
$SO %001
Audite#o!t
?
Objective
To dete!minethe etent tohich the 4MSconfo!ms to!e3ui!ements of$SO %001
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Assum#tions &onfo!mity ith clauses is evidence&onfo!mity ith clauses is evidence
of ca#abilityof ca#ability
&o!!ecting non5confo!mity ill&o!!ecting non5confo!mity illim#!ove system effectivenessim#!ove system effectiveness 'eo#le o#e!ate f!om the same
causality as natu!e and machines
De#a!tments a!e eclusively !es#onsibleDe#a!tments a!e eclusively !es#onsiblefo! meeting ce!tain clausesfo! meeting ce!tain clauses
vidence of confo!mity in one De#t isvidence of confo!mity in one De#t isindicative of confo!mity in othe! De#tsindicative of confo!mity in othe! De#ts
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valuation1)1) &onfo!mity6&onfo!mity62)2) $nhe!ent !is"s6$nhe!ent !is"s67)7) 'e!fo!mance6'e!fo!mance64.4. Capability?Capability?
8)8) fficiency6fficiency69)9) ffectiveness6ffectiveness6
:):) $m#!ovements6$m#!ovements6;);) &onfidence6&onfidence6%)%)
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De#a!tment based a##!oach
Select clause of the standa!dSelect clause of the standa!d
&hoose de#a!tment&hoose de#a!tment
Assess confo!mityAssess confo!mityith !e3ui!ements byith !e3ui!ements by As"ing sea!ching 3uestions in each a!eaAs"ing sea!ching 3uestions in each a!ea /olloing a t!ail th!ough each/olloing a t!ail th!ough each
de#a!tmentde#a!tment evealing evidence of confo!mity ithevealing evidence of confo!mity ith
clauses of standa!dclauses of standa!d
'!oduce !e#o!t of nonconfo!mities'!oduce !e#o!t of nonconfo!mitiesagainst clausesagainst clauses
$SO %001
Audite#o!t
?
Objective
To dete!minethe etent tohich the 4MSconfo!ms to!e3ui!ements of$SO %001
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&ont!act based a##!oachSelect !andom sam#le of cont!acts=o!de!s andSelect !andom sam#le of cont!acts=o!de!s andc!itical cha!acte!isticsc!itical cha!acte!istics
Assess confo!mity ithAssess confo!mity ithcont!acts and clauses bycont!acts and clauses by As"ing sea!ching 3uestions at each stageAs"ing sea!ching 3uestions at each stage /olloing a t!ail th!ough each #!ocess/olloing a t!ail th!ough each #!ocess
f!om in#ut to out#utf!om in#ut to out#ut evealing evidence of confo!mity ithevealing evidence of confo!mity ith
custome! !e3ui!ements and ith clausescustome! !e3ui!ements and ith clausesof standa!dof standa!d
'!oduce !e#o!t shoing the deg!ee'!oduce !e#o!t shoing the deg!eeof confo!mity ith !e3ui!ementsof confo!mity ith !e3ui!ements
Audite#o!t
?
&ont!act=O!de!
Obtain o! #!oduce flo cha!t of activitiesObtain o! #!oduce flo cha!t of activitiesf!om cont!act=o!de! to fulfilmentf!om cont!act=o!de! to fulfilment
$SO%001
Objective
To dete!minehethe! the o!gani>ationhas the ability toconsistently #!ovide#!oduct that meetscustome! !e3ui!ements
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Assum#tions
&onfo!mity ith clauses is evidence of&onfo!mity ith clauses is evidence ofca#abilityca#ability
&onfo!mity ith $SO %001 ill enable&onfo!mity ith $SO %001 ill enableconsistent #!ovision of confo!mingconsistent #!ovision of confo!ming#!oducts#!oducts
&o!!ecting non5confo!mity ill im#!ove&o!!ecting non5confo!mity ill im#!ove
system effectivenesssystem effectiveness 'eo#le o#e!ate f!om the same causality as
natu!e and machines
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valuation1)1) &onfo!mity6&onfo!mity62)2) $nhe!ent !is"s6$nhe!ent !is"s67)7) 'e!fo!mance6'e!fo!mance64.4. Capability?Capability?
8)8) fficiency6fficiency69)9) ffectiveness6ffectiveness6
:):) $m#!ovements6$m#!ovements6;);) &onfidence6&onfidence6%)%)
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&ont!act based a##!oachSelect !andom sam#le of cont!acts=o!de!s andSelect !andom sam#le of cont!acts=o!de!s andc!itical cha!acte!isticsc!itical cha!acte!istics
Assess confo!mity ithAssess confo!mity ithcont!acts and clauses bycont!acts and clauses by As"ing sea!ching 3uestions at each stageAs"ing sea!ching 3uestions at each stage /olloing a t!ail th!ough each #!ocess/olloing a t!ail th!ough each #!ocess
f!om in#ut to out#utf!om in#ut to out#ut evealing evidence of confo!mity ithevealing evidence of confo!mity ith
custome! !e3ui!ements and ith clausescustome! !e3ui!ements and ith clausesof standa!dof standa!d
'!oduce !e#o!t shoing the deg!ee'!oduce !e#o!t shoing the deg!eeof confo!mity ith !e3ui!ementsof confo!mity ith !e3ui!ements
Audite#o!t
?
&ont!act=O!de!
Obtain o! #!oduce flo cha!t of activitiesObtain o! #!oduce flo cha!t of activitiesf!om cont!act=o!de! to fulfilmentf!om cont!act=o!de! to fulfilment
$SO%001
Objective
To dete!minehethe! the o!gani>ationhas the ability toconsistently #!ovide#!oduct that meetscustome! !e3ui!ements
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So hat?s the #!oblem6
'eo#le don?t o#e!ate f!om the samecausality as natu!e and machines
@e thin" e can design o!gani>ationsin the same ay e design machines
A management system is not a set of
documents
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O!gani>ationis a closed
system
O!gani>ationSystem of effectivelymanaged #!ocessesDesi!ed Out#uts
SatisfiedSta"eholde!s
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eality chec"
&onfo!mity is only #a!t of the #ictu!e&onfo!mity is only #a!t of the #ictu!e 'eo#le ma"e choices'eo#le ma"e choices
'eo#le a!e influenced by images events and'eo#le a!e influenced by images events andthei! inte!action ith othe!sthei! inte!action ith othe!s
Many invisible !is"s a!e hidden in behaviou!Many invisible !is"s a!e hidden in behaviou!
The im#act of behaviou! is hat effectsThe im#act of behaviou! is hat effectsoutcomes and ca#abilityoutcomes and ca#ability
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Alte!native A##!oaches
'!ocess management audit'!ocess management audit (ehaviou! assessment(ehaviou! assessment
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'!ocess based a##!oach
$dentify #!ocesses and sub5#!ocesses that$dentify #!ocesses and sub5#!ocesses thatachieve these objectivesachieve these objectives
Assess #!ocess effectiveness byAssess #!ocess effectiveness by
'!oduce !e#o!t shoing the'!oduce !e#o!t shoing the
effectiveness of the system ofeffectiveness of the system of!ocesses!ocesses
Audite#o!t
?
$dentify o!gani>ation?s mission objectives and$dentify o!gani>ation?s mission objectives andsuccess measu!essuccess measu!es
$SO%001
Objective
To dete!mine hethe!the o!gani>ation?s#!ocesses a!e beingmanaged effectively
MissionObjectivesMeasu!es
As"ing sea!ching 3uestions at eachAs"ing sea!ching 3uestions at eachstagestage
evealing ho #!ocesses a!e beingevealing ho #!ocesses a!e being
managedmanaged evealing evidence of ca#abilityevealing evidence of ca#ability
against objectives and measu!esagainst objectives and measu!es
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A '!ocess Audit
'!ocessobjectives BMeasu!es
$m#!oved
effectiveness
'!ocess
im#!ovement
'!ocess !evie
'!ocess
monito!ing
$m#!oved
#e!fo!mance
$m#!oved
efficiency
$n#uts esou!ces
T
4
T
T
S
Out#uts
Demands
SatisfiedDemands'!oduce
'!oductDelive!'!oduct
Su##o!t'!oduct
'lan'!oduction
Ho do you"no you a!e
doing it !ight6
Ho do you "no
you a!e doing itin the best ay6
Ho do you"no you a!e
doing the !ightthing6
@hat a!e you t!yingto do6
B@hat ill success
loo" li"e6
Ho do youma"e it ha##en6
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Assum#tions
The system as !evealed th!oughThe system as !evealed th!oughsystematic en3ui!y is the system that issystematic en3ui!y is the system that is
#!oducing the !esults#!oducing the !esults The info!mation #!esented by theThe info!mation #!esented by the
o!gani>ation is legitimate and has not beeno!gani>ation is legitimate and has not been
fab!icatedfab!icated
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valuation1)1) &onfo!mity6&onfo!mity62)2) $nhe!ent !is"s6$nhe!ent !is"s67)7) 'e!fo!mance6'e!fo!mance64.4. Capability?Capability?8)8) fficiency6fficiency69)9) ffectiveness6ffectiveness6
:):)
$m#!ovements6$m#!ovements6;);) &onfidence6&onfidence6%)%)
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'!ocess based a##!oach
$dentify #!ocesses and sub5#!ocesses that$dentify #!ocesses and sub5#!ocesses thatachieve these objectivesachieve these objectives
Assess #!ocess effectiveness byAssess #!ocess effectiveness by
'!oduce !e#o!t shoing the'!oduce !e#o!t shoing the
effectiveness of the system ofeffectiveness of the system of!ocesses!ocesses
Audite#o!t
?
$dentify o!gani>ation?s mission objectives and$dentify o!gani>ation?s mission objectives andsuccess measu!essuccess measu!es
$SO%001
Objective
To dete!mine hethe!the o!gani>ation?s#!ocesses a!e beingmanaged effectively
MissionObjectivesMeasu!es
As"ing sea!ching 3uestions at eachAs"ing sea!ching 3uestions at eachstagestage
evealing ho #!ocesses a!e beingevealing ho #!ocesses a!e being
managedmanaged evealing evidence of ca#abilityevealing evidence of ca#ability
against objectives and measu!esagainst objectives and measu!es
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(ehaviou! based a##!oach
$dentify a !ange of behaviou!s as outcomes$dentify a !ange of behaviou!s as outcomesthat !eflect levels of matu!ities and c!ossthat !eflect levels of matu!ities and c!oss!ef clauses and a##ly eighting!ef clauses and a##ly eighting
'!oduce !e#o!t shoing sco!ed !is"s to'!oduce !e#o!t shoing sco!ed !is"s tothe achievement of objectives andthe achievement of objectives and
d!ive!sd!ive!s
Audit
e#o!t
Matu!ityC!id
CoalsObjectives
D!ive!s
$dentify the system objectives and$dentify the system objectives and
#e!fo!mance d!ive!s#e!fo!mance d!ive!s
$SO%001
Objective
To measu!e the
inhe!ent level of !is"to o#timum businessoutcomes andgove!nance issuescaused by the im#actof eve!yday #atte!nsof behaviou!
$dentify #eo#le ho e#e!ience hat is$dentify #eo#le ho e#e!ience hat isha##eningha##ening
$nvite on5line$nvite on5line 790790 #a!tici#ation#a!tici#ationbased on the #a!t they #lay Ebased on the #a!t they #lay E
confidentialconfidentialun analysis engine to com#ute !esultsun analysis engine to com#ute !esults
Mainframe
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/ulfilment #!ocess !esults *#a!t,
FFOutcomeOutcome Av Sco!eAv Sco!e
11 We know the objectives that have to be achieved and how ourWe know the objectives that have to be achieved and how our
performance will be measuredperformance will be measured3.!3.!
22 We know the activities that need to be carried out to achieve theWe know the activities that need to be carried out to achieve theobjectivesobjectives
3".#3".#
77 $he necessary physical and human resources are provided when$he necessary physical and human resources are provided when
neededneeded
%&.%%&.%
GG 'rovisions made to minimi(e risk are successful'rovisions made to minimi(e risk are successful %&.!%&.!
88 Work commences on timeWork commences on time 3!.#3!.#
99 Work is e)ecuted in accordance with policies and plansWork is e)ecuted in accordance with policies and plans 3*.!3*.!
:: Work flows without unplanned interruptionWork flows without unplanned interruption 4".+4".+
;; When thin,s ,o wron, we put them ri,htWhen thin,s ,o wron, we put them ri,ht 3.33.3
%% -o work is released until found in conformity with all reuirements-o work is released until found in conformity with all reuirements 43.443.4
1010 Outputs delivered on timeOutputs delivered on time %+.*%+.*
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Matu!ity C!id fo! outcome ;OutcomeOutcome @hich statement matches you! e#e!ience the closest6@hich statement matches you! e#e!ience the closest6
@hen@hen
things gothings go
!ong e!ong e
#ut them#ut them!ight)!ight)
@hen things@hen things
go !ong ego !ong e
#ut them#ut them
!ight as best!ight as beste can ande can and
get on ithget on ith
the jobthe job
@e no!mally@e no!mally
co!!ectco!!ect
mista"es asmista"es as
they occu!they occu!folloing ou!folloing ou!
#!ocedu!es#!ocedu!es
but ebut e
ouldn?touldn?t
!eco!d these!eco!d these
eco!dseco!ds
sho ou!sho ou!
#!ocedu!es#!ocedu!es
have beenhave beena##lied toa##lied to
co!!ectco!!ect
mista"esmista"es
andand
#!event#!eventthemthem
ha##eningha##ening
again)again)
@e usually@e usually
!evie all!evie all
mista"esmista"es
fo!mally info!mally inline ith ou!line ith ou!
#!ocedu!e#!ocedu!e
and ta"eand ta"e
effectiveeffective
action toaction to#!event#!event
themthem
!ecu!!ing!ecu!!ing
eco!ds ofeco!ds of
all mista"esall mista"es
sho thatsho that
it is !a!eit is !a!efo! thefo! the
samesame
mista"e tomista"e to
ha##enha##en
ticetice
-evel-evel 0)000)00 1)001)00 2)002)00 7)007)00 8)008)00
&lauses&lauses
lin"edlin"ed
;)8)2 &o!!ective action;)8)2 &o!!ective action
G)2)G &ont!ol of !eco!dsG)2)G &ont!ol of !eco!ds
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C!a#hical e#!esentation
G
9
(y clause
G 4uality management system8 Management !es#onsibility9 esou!ce management: '!oduct !eali>ation; Measu!ement analysis B
im#!ovement
;
:
8
20
40
(y sta"eholde!
1 '!ocess one!2 '!ocess o!"e!s7 '!ocess su##lie!G '!ocess custome!
2
7
G0
20
1
G
(y business #!ocess
G0
20
1
G
1 Mission management2 esou!ce management7 Demand c!eationG Demand fulfilment
7
2
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Assum#tions
The system as !evealed th!ough systematicThe system as !evealed th!ough systematicen3ui!y is the system that is #!oducing theen3ui!y is the system that is #!oducing the!esults!esults
'atte!ns of behaviou! a!e lead indicato!s'atte!ns of behaviou! a!e lead indicato!sof !is"of !is"
&o!!elation beteen clauses and business&o!!elation beteen clauses and business
d!ive!s !elative to #e!fo!manced!ive!s !elative to #e!fo!mance The statements don?t #!oduce ildlyThe statements don?t #!oduce ildlydiffe!ent inte!#!etationsdiffe!ent inte!#!etations
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valuation1)1) &onfo!mity6&onfo!mity62)2) $nhe!ent !is"s6$nhe!ent !is"s67)7) 'e!fo!mance6'e!fo!mance64.4. Capability?Capability?8)8) fficiency6fficiency69)9) ffectiveness6ffectiveness6:):)
$m#!ovements6$m#!ovements6;);) &onfidence6&onfidence6%)%)
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(ehaviou! based a##!oach
$dentify a !ange of behaviou!s as outcomes$dentify a !ange of behaviou!s as outcomesthat !eflect levels of matu!ities and c!ossthat !eflect levels of matu!ities and c!oss!ef clauses and a##ly eighting!ef clauses and a##ly eighting
'!oduce !e#o!t shoing sco!ed !is"s to'!oduce !e#o!t shoing sco!ed !is"s tothe achievement of objectives andthe achievement of objectives and
d!ive!sd!ive!s
Audit
e#o!t
Matu!ityC!id
CoalsObjectives
D!ive!s
$dentify the system objectives and$dentify the system objectives and
#e!fo!mance d!ive!s#e!fo!mance d!ive!s
$SO%001
Objective
To measu!e the
inhe!ent level of !is"to o#timum businessoutcomes andgove!nance issuescaused by the im#actof eve!yday #atte!nsof behaviou!
$dentify #eo#le ho e#e!ience hat is$dentify #eo#le ho e#e!ience hat isha##eningha##ening
$nvite on5line$nvite on5line 790790 #a!tici#ation#a!tici#ationbased on the #a!t they #lay Ebased on the #a!t they #lay E
confidentialconfidentialun analysis engine to com#ute !esultsun analysis engine to com#ute !esults
Mainframe
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&onfidence level&lause based&lause based +ot fo! 7+ot fo! 7!d!d'a!ty Audits'a!ty Audits
De#a!tment basedDe#a!tment based +ot fo! 7+ot fo! 7!d!d'a!ty Audits'a!ty Audits
&ont!act based&ont!act based Acce#table fo! 2Acce#table fo! 2ndnd'a!ty'a!ty
AuditsAudits
'!ocess based'!ocess based
Acce#table fo! 7Acce#table fo! 7!d!d'a!ty Audits'a!ty Audits
(ehaviou! based(ehaviou! basedAcce#table hen combinedAcce#table hen combinedith othe! audit methodsith othe! audit methods
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&onclusion@hich methods ill hold bac" o!@hich methods ill hold bac" o!
stimulate develo#ments to $SO %0016stimulate develo#ments to $SO %0016
&lause based&lause based Hold bac"Hold bac"
De#a!tment basedDe#a!tment based Hold bac"Hold bac"
&ont!act based&ont!act based Hold bac"Hold bac"
'!ocess based'!ocess based StimulateStimulate
(ehaviou! based(ehaviou! based StimulateStimulate
7/24/2019 Management System Auditing by David Hoyle
35/35
David Hoyle 2012
(ehaviou! Assessment contact
ian)!osamthe5h#o)com
'!ocess Audit contact
hoylet!ansition5su##o!t)com
Than" you and have a safe jou!ney home
/o! /u!the! DetailsI
mailto:ian.rosam@the-hpo.commailto:hoyle@transition-support.commailto:hoyle@transition-support.commailto:ian.rosam@the-hpo.comRecommended