Document No.: QMS-IQA-P001 Rev. No.: INTERNAL ......Internal Auditor Performance (QMS-IQA-F010) A Conducts the Opening Meeting Conducts audit Records, discuss and agrees the Non-Conformities

INTERNAL QUALITY AUDIT (IQA)

PROCEDURE

Document No.: QMS-IQA-P001

Rev. No.: 00

Page No .: 1 of 9

This document is a property of Silang Water District and the contents are treated confidential. Therefore, unauthorized reproduction is strictlyprohibited unless otherwise, permitted by SWD Management

DCN REV IMPLEMENTATION DATE

REVISION HISTORY

ORIGINATED BY REVIEWED BY APPROVED

BY PAGE

REVISED NO. NO.

2016-035 00 SEPTEMBER 6, 2016 INITIAL

RELEASE M. A. ORAÑA BONIFACIO B. DELA CRUZ

BONIFACIO B. DELA CRUZ NONE


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1.0 PURPOSE

1.1 The purpose of this procedure is to define the steps that Silang Water District (SWD) shall use

when performing the process of internal audit. It follows the planning, performing, reporting, recording, and following up on audits status and action. SWD, conducts 1

st party and 2

nd party

audits to determine whether the Management System:

1.1.1 Conforms to planned arrangements, to the requirements of applicable Management System and to the requirements established by Silang Water District as defined in Management System Manual policies, procedures, work instructions, and forms.

1.1.2 Is effectively implemented and maintained.

2.0 SCOPE

This procedure applies to Silang Water District’s audit and applies to the personnel who are responsible for planning, development, use, and maintenance of the applicable Management System.

2.1 To assist the auditors in acquiring the right knowledge of internal auditing 2.2 To perform regular audit on the Department/division as specified 2.3 To ensure that the audit programmed is well managed 2.4 To assist the Department/Division in accomplishing the deviation report after the audit

3.0 DEFINITION OF TERMS

3.1 Audit – a systematic, independent and documented process for obtaining audit evidence and evaluating it objectively to determine the extent to which the audit criteria are fulfilled

3.2 Audit Result Report – summarization of quality audit results prepared by Team Leader.

3.3 Audit Criteria- are set of policies, procedure or requirements that are use for judging.

3.4 Audit evidence- are records, statements of fact or other information, which are relevant to the

audit criteria.

3.5 Audit Findings - result of evaluation of the collected audit evidence against audit criteria.

3.6 Compliant – adherence with the requirement of the standard and the Management System. The process is implemented and documented, and records exist to verify this

3.7 Opportunities for Improvement (OFI) – A low risk issue that offers an opportunity to improve

current practice. Processes may be large or overly complex but meet their targets and objectives. Unresolved OFIs may degrade over time to become non-compliant


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3.8 Major Nonconformity – nonconformity that relates to the absence or total breakdown of a

system to meet the requirements of a clause of applicable Management System Requirements.

A number of minor nonconformity.

3.9 Minor Nonconformity- related to a single observed lapse in the requirements of a clause of

Management System.

3.10 Corrective Action- is an action after taken to eliminate the cause of potential nonconformity

and prevent recurrence.

3.11 Correction- action to eliminate a detected nonconformity or an opportunity for improvement.

3.12 Risk- effect of uncertainty on objectives.

3.13 Risk Assessment - coordinated activities to direct and control an organization with regard to

risk

4.0 REFERENCE DOCUMENTS

4.1 ISO 19011:2011 – Guidelines for Auditing Management System 4.2 Applicable Management System Standard

5.0 SAFETY REQUIREMENTS

5.1 Wear applicable Personal Protective Equipment (PPE) as required

6.0 EQUIPMENT AND MATERIALS

6.1 Pen 6.2 Checklist/Forms 6.3 Applicable reference standard 6.4 Computer 6.5 Clipboard 6.6 Paper


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7.0 PROCESS FLOW

7.1 Selection and Qualification of Auditor

RESPONSIBLE FLOW CHART REFERENCE

General Manager Identifies qualification of auditor ISO 19011:2011

Selects Qualified Auditors

Attends and passes the ISO

9001:2015 Quality

Management System Internal

Auditor Training

Selects the Audit Team Leader

General Manager

General Manager/

Team Leader

General Manager/

Outsource

Training Attendance Sheet/ Training Result/ ISO 19011:2011

Training Attendance Sheet/ Training Certificate/ ISO 19011:2011

ISO 19011:2011/ Training

Certificate

Classifies Audit

Prepares Detailed Audit Plan

and forms

Prepares Annual Audit Plan

A

IQA Team Leader

IQA Team Leader Audit Notice and Confirmation

Sheet (QMS-IQA-F003)

Business Map / Risk Assessment

General Manager

ISO 19011:2011

General Manager/

Internal Quality Audit

(IQA) Team Leader

Business Map/ Risk

Assessment

Confirms the Audit Schedule to

the concerned

division/departments


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RESPONSIBLE FLOW CHART REFERENCE

Evaluates Performance of

Auditors

IQA Attendance Sheet (QMS-IQA-

F005), Audit Summary Report

(QMS-IQA-009), Evaluation of

Internal Auditor Performance (QMS-

IQA-F010)

A

Conducts the Opening Meeting

Conducts audit

Records, discuss and agrees

the Non-Conformities and

observations to the auditee and

person concerned.

Conducts Closing Meeting

IQA Team Leader

IQA Team Leader

Auditor/ Auditee

IQA Team Leader

IQA Team Leader

Audit Notice and Confirmation


IQA Attendance sheet (QMS-

IQA-F005), Internal Quality

Management System Audit

Checklist (QMS-IQA-F004)

Internal Quality Management

System Audit checklist (QMS-

IQA-F004), Observation Audit

Form (IQA-QMS-F008)

Presents the audit results

Issues Corrective Action Report

(CAR)

Validates actions

Audit summary report (QMS-

IQA-F009)

Audit summary report (QMS-

IQA-F009, CAR (QMS-IQA-006)

Corrective Action Report (QMS-

IQA-F006), Audit summary report

(QMS-IQA-F009), Internal Audit

Action Tracking Form (QMS-IQA-

F007)

Auditor

Auditor

General Manager / Audit

Team Leader

Audit Notice and Confirmation



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8.0 PROCEDURE

8.1 Selection and qualification of Auditor 8.1.1 An auditor shall be qualified if he/she has the following qualifications as listed below:

8.1.1.1 Permanent/Regular Employee 8.1.1.2 With a minimum requirement of Vocational Course for educational attainment 8.1.1.3 Has completed and passed an Internal Audit Training Course. 8.1.1.4 Auditors should possess personal attributes describe in ISO 19011:2001 8.1.1.5 Applicable laws, regulations and other requirements relevant to the discipline 8.1.1.6 In cases where the auditor failed on the internal audit training course, General

Manager may appoint the person as external auditor on the basis of the following method listed below:

a. Participated as an observer on at least 3 complete audits. b. Participated in at least 2 complete audits with the supervision of qualified

auditors.

c. Has attended and passed internal/external audit training course given by qualified trainer.

8.1.2 The Audit Team Leader shall have the following qualification listed below:

8.1.2.1 The person who has passed the internal audit training and is appointed by General Manager.

8.1.2.2 The person who has participated in internal/external audit 8.1.2.3 Should have additional knowledge and skills in audit leadership to facilitate the

efficient and effective conduct of the audit. 8.1.2.3.1 To make an audit effective, the following auditing principles should be

followed by the auditors.

a. Ethical conduct- foundation of professionalism

b. Fair presentation- the obligation to report truthfully and accurately

c. Due professional care- the application of diligence and judgment in auditing.

d. Independence-the basis for impartiality of the audit and objectivity of the audit conclusion, auditor should be dependent from the area to be audited.

e. Evidence-based approaches- the rational method for reaching reliable and reproducible audit conclusion in a systematic audit process.

8.1.3 Competence and evaluation of auditors

8.1.3.1 Auditor develops, maintain and improve their competence through trainings and regular participation in audits. Auditors may also participate in cross audits with other company to enhance their auditing skill.

8.1.3.2 Auditors shall be evaluated every year using the following methods: a. Review records of auditors b. Observation during audit process using Evaluation of Internal Auditors

Performance (QMS-IQA-F010) 8.1.3.3 Auditor shall have competency knowledge and skills in the following areas:


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a. Audit principles, procedures and techniques b. Management system and reference documents

8.2 Preparation of Quality Management System Audit 8.2.1 Preparation of Internal Quality Audit Annual Plan

8.2.1.1 Silang Water District Internal Quality Audit shall conduct Regular and/or Special Audit 8.2.1.1.1 Regular Audit (internal or external) at least twice a year 8.2.1.1.2 Special Audit – the audit that is performed by the decision of General

Manager when problem occurs in quality management system operation

8.2.1.2 An Audit plan covering the Quality Management System, the organization

process and service audits are prepared by the Team Leader before the end of the fiscal year or as necessary together with the Risk Assessment. 8.2.1.2.1 The Team Leader assigns auditors to audit specific business process.

An auditor shall not audit the process/es of his own section and is qualified to conduct an internal or external audit based on the set qualification criteria.

8.2.1.2.2 Audits shall be planned at least twice a year and on the basis of the status and importance of the activity

8.2.1.2.3 Advancement or postponement of the scheduled audit is accepted given that it is within plus/minus two (2) days based on the original schedule and agreed by both auditor and auditee.

8.2.2 Preparation of Audit Plan and forms

8.2.2.1 Detailed Audit plan (QMS-IQA-F002) shall be prepared for the conduct of Management System audit.

8.2.2.2 Relevant audit forms are prepared for the audit to be conducted: a. Internal Quality Management System Audit Checklist (QMS-IQA-F002) b. Observation Audit Form (QMS-IQA-F008) c. Corrective Action Report (CAR) (QMS-IQA-F006) d. Internal Audit Action Tracking Form (QMS-IQA-F007) e. Audit Summary Report (QMS-IQA-F009) f. IQA Attendance Sheet (QMS-IQA-F005)

8.2.3 The Audit Team Leader shall confirm the audit schedule to the concerned Department/ Division. A copy of the detailed audit plan (QMS-IQAF002) is given to the process owner at least a week before the scheduled audit.

8.2.4 Audit Team Leader shall conduct the Opening Meeting

8.2.4.1 Conducts the opening meeting before performing the audit proper for everyone to be aware of the following: 8.2.4.1.1 Objective of the audit 8.2.4.1.2 Scope of the audit 8.2.4.1.3 Audit implementation method and procedure 8.2.4.1.4 Audit plan


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8.2.5 Conduct of Internal Quality Audit

8.2.5.1 Auditor shall conduct the audit on Quality Management System. The objective of the audit is explained to the auditee and the audit plan is confirmed. Nonconformity category is also discussed.

8.2.5.2 Non conformities, observations, and recommendations are recorded, discussed and agreed with auditees. Unresolved issues are forwarded to the Department Heads or General Manager for disposition.

8.2.5.3 Original audit reports are left with the Auditor, while a copy is temporarily filed with the auditee.

8.2.6 Audit Team Leader shall conduct Closing Meeting.

8.2.6.1 Upon the completion of the audit, the Audit team leader shall hold the closing meeting and present the audit result and non-conformance to ensure that the result are understood and accepted by the audited department/division.

8.2.6.2 Team Leader shall issue the CAR within 24 hours after identifying the nonconformity

8.2.6.3 Review Analysis, corrective action shall be provided by the auditee within 7 working days after the CAR (QMS-IQA-F006) issuance for the Non-conformity (Major or Minor) and Internal Audit Action Tracking Form (QMS-IQA-F007) for the OFIs.


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8.2.7 Auditor returns to Auditee for follow-up actions after the committed action(s) to discuss

the root cause analysis and corrective action as the case requires. Update the CAR (QMS-IQA-F006) and submit to IQA Team Leader for review and approval. Verify the implementation and effectiveness of corrective action. Note: Auditee shall fill-out the recommit date in case of rescheduling of the actions committed or in case of CAR rejection.

8.2.8 Audit Reports and related records are maintained. An analysis of non-conformities are

prepared based on the said reports as input to the Department’s Regular Meeting or Management Review.

8.2.9 The General Manager or Team Leader shall monitor the performance and effectiveness

of the audit programme including the performance of the Internal Auditors using the Evaluation of Internal Auditor Performance (QMS-IQA-F010). Internal Auditors are evaluated on their performance after the year ends.

8.2.10 Auditee performs root cause analysis for a nonconformity found from the Internal Audit.

Corrective action is formulated for nonconformity and conducts effective monitoring.

9.0 FORMS

9.1 IQA Annual Plan – QMS – IQA-F001 9.2 Detailed Audit Plan – QMS-IQA-F002 9.3 Audit Notice – QMS-IQA-F003 9.4 Internal Quality Management System Audit Checklist – QMS-IQA-F004 9.5 Internal Quality Audit Attendance Sheet – QMS-IQA-F005 9.6 Corrective Action Report (CAR) – QMS-IQA-F006 9.7 Internal Audit Action Tracking Form – QMS-IQA-F007 9.8 Observation Audit Form – QMS-IQA-F008 9.9 Audit Summary Report – QMS-IQA-009 9.10 Evaluation Form of Internal Auditor – QMS-IQA-F010 9.11 Audit Programme – QMS-IQA-F011


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Documents

Document No.: QMS-IQA-P001 Rev. No.: INTERNAL ......Internal Auditor Performance (QMS-IQA-F010) A Conducts the Opening Meeting Conducts audit Records, discuss and agrees the Non-Conformities