How to open and close the audit process?

Audit

Definition of Audit

Audit is the process of systematic, independent and documented process for obtaining evidence and evaluating your audit to determine the extent to which audit criteria met.

From the above statement there are 6 keywords related to the audit:

1. Process of systematic; Audit starting from planning, implementation and evaluation.
2. Independent; Audit free of conflicts of interest
3. Documented; The audit process should be documented (audit program, audit plan, checklist etc)
4. Evidence; The audit results are recognized if there is evidence corroborating audit form of images / photographs, sound recordings, serial number, etc.
5. Evaluating; Ensure the process is already running
6. Audit criteria; Stakeholder requirements, specified standars, requirements of local government etc.

How to open and close the audit process?

If we see from the definition of an audit is a systematic process, "open and close the audit process" at the stage of implementation. Here's an explanation of how to open and close the audit;

Audit opening meeting

Opening Meeting

Before conducting the audit activities, firstly held an audit opening meeting so that the audit can run smoothly. The auditor team leader presents the following:

• Introduction of the participants, including an outline of their roles;
• Confirmation of the audit objectives, scope and criteria;
• Confirmation of the audit timetable and other relevant arrangements with the auditee, such as the date and time for the closing meeting, any interim meetings between the audit team and the auditee's management, and any late changes;
• Methods and procedures to be used to conduct the audit, including advising the auditee that the audit evidence will only be based on a sample of the information available and that therefore there is an element of uncertainty in auditing;
• Confirmation of formal communication channels between the audit team and the auditee;
• Confirmation that, during the audit, the auditee will be kept informed of audit progress;
• Confirmation that the resources and facilities needed by the audit team are available;
• Confirmation of matters relating to confidentiality;
• Confirmation of relevant work safety, emergency and security procedures for the audit team;

Closing Meeting

Close Meeting

After executing the audit activity ends with a closing meeting. the auditor team leader presented the following:

• The audit findings and conclusions that can be understood and accepted by the auditee
• Explain the time to the auditee in determining the improvement of corrective and preventive measures.
• To thank the cooperation of the auditee during the course of the audit activity