1TPL INTERNAL AUDITORTRAINING PROGRAMMEISO 19011 2002 Guidelines for quli!" nd #or en$iron%en!l %n&e%en! s"s!e%s udi!in&2ISO 19011: 2002provides guidance on the principles of auditing, managing audit Programmes, conducting quality management system audits and environmental management system audits, as ell as guidance on the competence of quality and environmental management system auditors!It is applica"le for internal # e$ternal audits%ormative &eference : ISO 9000:2000! 'uality management systems( )undamentalsand voca"ulary!ISO 1*0+0 :2002! ,nvironmental management ( -oca"ulary3Terms and definitions Terms and definitions ' Audit (Systematic, independentand documentedprocess for o"taining audit evidence and evaluating it o".ectively to determine the e$tent to hich the audit criteria are fulfilled./udit 0riteria: set of polices, procedures or requirements /udit evidence: &ecords, statement of fact or other information hich are relevant to audit criteria and verifia"le!/udit conclusion: out come of an audit provided "y the audit team after consideration of the audit o".ectives and all audit findings/udit plan:description of the activities and arrangements for an audit/udit scope: e$tent and "oundaries of an audit4Types of Audits)irst Party :Internal /udits, some times called first party audits, are /uditsconducted "y or on "ehalf of the organi1ation itself for management revie and other internal purposesSecond party : ,$ternal audits conducted "y parties having an interest in /uditsthe organi1ation , such as customers, or "y other persons on their "ehalf2hird Party :0onducted "y e$ternal, independent organi1ations, such as /udits those providing registrationor certification of conformity to the requirements5Principles of Auditing2he folloing + principles relate to auditors3,thical 0onduct ( 2rust, integrity, confidentially and discretion are essential toauditing)air presentation ( /udit findings4ue professional careIndependence,vidence "ased approach6Managing Audit ProgrammeManaging Audit Programme/n audit programme may include one or more audits, depending/n audit programme may include one or more audits, depending upon the si1e, nature and comple$ of theorgani1ation to "eupon the si1e, nature and comple$ of theorgani1ation to "e audited auditedO".ectives to "e esta"lished for an audit program to direct theplanning # conduct of audits hich can "e "ased on consideration of 5anagement priorities5anagement system requirements # other requirementsStatutory and regulatory requirements0ustomer requirements%eeds of other interested parties&is6s to the organi1ation7Etent of an audit programmeEtent of an audit programme2he e$tent of an audit programme may vary and influenced "y the2he e$tent of an audit programme may vary and influenced "y the si1e, nature and comple$ of theorgani1ation to "e audited! si1e, nature and comple$ of theorgani1ation to "e audited!Scope, o".ective and duration of each audit,nsure that significant environmental aspects are ta6en into account in the ,5S)requency of auditsStandards, statutory and regulatory requirements0oncern of interested partiesSignificant changes to an organisation or its operations!Audi! )ro&r%%e res)onsi*ili!ies nd resour+es /udit programme responsi"ilities:2he responsi"ility for managing an audit programme is assigned normally to 5gt &ep # responsi"le to,sta"lish the o".ectives and e$tent of the audit programme,sta"lish the responsi"ilities and procedures and ensure resources are provided,nsure the implementation of theaudit programme # Organi1e audits ith one or more competent auditors ,nsure the appropriate audit programme records are maintained5onitor and improve the audit programme"Audit Programme procedurePlanning and scheduling audits/ssuring the competence of auditors and audit teamsSelecting appropriate audit teams and assigning their roles and responsi"ilities0onducting audits to ensure conformity ith the reqts! ,$ use of reporting forms # chec6lists 0onducting audit follo up , if applica"le5aintaining audit programme records5onitoring the performance and effectiveness of the audit programme&eporting to top management on the overall performance of the audit1#Audit programme implementationAudit programme implementation0ommunicating the audit programme to relevant parties0oordinating and scheduling au 0oordinating and scheduling audits and other activities relevant to the audit programme ,nsuring control of records of the audit activities11Audit programme monitoring and re$ie%2he a"ility of the audit to implement the audit plan0onformity ith audit Programmes and schedules)eed "ac6 from auditee clients, auditees and auditors&esults and trends from monitoringconformity ith procedures/lternative or ne auditing practices0onsistency in performance "eteen audit teams in similar situations12Audit o&'ecti$es( scope and criteriaAudit o&'ecti$es( scope and criteria 2o determine the e$tent of conformity ith Std reqts! and other criteria0ompliance ith statutory, regulatory and contractual requirements,valuation of the effectiveness of the management system in meeting its specified o".ectives Identification of the areas for potential improvement of the management system!13)ocument re$ie%Prior to the audit document revie to "e carried&ecords/udit reports,$ternal communication14Preparing for t*e onsite audits /udit Plan/udit o".ectives&eference documents7nits to "e audited4ates and places2ime5eetings ith the departments/udit report8ogistic arrangements0onfidentially/udit follo up actions15Preparing %or+ documents0hec6lists)orms for recording information/udit findings5eetings16,ommunication,ommunication4uring the audit the auditor periodically communicate the progress of the auditSignificant ris6 should related to safety and environment to "e reported ithout any delay to the concerned client17,ollecting and $erifying information,ollecting and $erifying information Information /udit evidence /udit findings /udit reports5ethods to collect to the information( intervies( o"servations of the activities( revie of documents1!'5S /udit to use process approach methodologyinvolving activities, 2o verify interaction "eteen processes i!e 9usiness 4evelopment : 56tg ;< design < service provision < delivery to customer ! i!e samples are to "e collected and traced forard, Processes are defined # controlled! ,mphasis is on achievement of results i!e 5eeting of customer requirements , O".ectives achievement , # continual improvements! Provision of requisite resources , Processes are measured # monitored for improvements or any actions, Prioriti1ation < clauses of importance to "e prioriti1ed ,$ 4esign < +!*!1, =!2!>, =!+!1, =!+!>, =!+!2, ?!> , @!2!1, &esolution of customer 0omplaints! -eed to *a$e clarity on %*at clauses are applica&le to %*at processes . functions Emp*asis is on effecti$eness / efficiency 1",5S # OAS/S can "e departmental ise,mphasis is to "e on ,o".ectives achievements,0ontinual improvements,0ompliance ith legal # other requirements,0onformance ith applica"le clauses,/ctions on customer B interested party concerns including complaints2#0enerating t*e audit findings0enerating t*e audit findings /udit evidence should "e evaluated against audit criteria/udit findings can identify an opportunity for improvement&evie of the audit findings%on conformities and their supporting audit evidence should "e recorded( Statement of %0 to "e system oriented!(&eference to clause num"er of the standard # 4eptl! procedure ( 2o "e folloed ith evidences !21Audit conclusion&evie of the audit findings2o agree on the audit conclusions2o prepare recommendations2o discuss the audit follo up0losing meeting in hich the findings are communicated! /ny follo verifications required also to "e covered!22Pre Preparing t*e audit report/udit findings/udit reports/udit plan/greed follo(up actions4istri"ution of the audit report0onducting the audit follo(up-erification of 0orrective action on any reported %cs for effectiveness!Indicate the need for anypreventive actions as applica"le&eportingthe results to 5& as per procedures 23,ompetence and e$aluation of auditorsPersonal attri"utes)air, truthful , honest and discreetCilling to consider alternative ideas2actful in dealing ith the people /d.ust readily to different situationsPersistent, focused on achieving o".ectives/cts and functions independently hile interacting effectively ith others241no%ledge and 2+ill2o apply audit principles and techniques2o plan # organi1e the or6 effectively2o focus on significance matters0ollection of information through intervies, listening, o"servation and revieing documents and records2o verify the accuracy of the information2o use or6 documents to record audit activities2o prepare the audit reports2o maintain the confidentially and security of the information2o organi1e and lead the audit team to reach conclusions < forthe team leader2o prevent and resolve conflicts )amiliar ith ,nvironmental legislationSector specific 6noledgeDnoledge on monitoring and measurement methodsDnoledge on pollution control technologies25Auditor competence,ducationCor6 e$perience/uditor training/udit e$perience: standard provided e$ample in 2a"le 1 < 4efining competence criteria for auditors of '5SB,5S # for "oth as ell as for team leader hich is applied mostly for > rd party auditors; /uditors need to maintain competence in 6noledge etc and also on auditing a"ility