977/ INTERNAL AUDIT PROCEDURE / 992
INTE
R
N
A
L
A
UD
IT
PR
OCE
DUR
E
BOS-
P
RD-1202.90020
3
x
T
o
conf
i
rm
the author
i
ty
to
conduct
the aud
i
t
;
x
T
o prov
i
de
i
nformat
i
on
on
the proposed
t
i
m
i
ng and Aud
i
t
T
eam
compos
i
t
i
on
;
x
T
o
re
q
uest access
to
re
l
evant documents
, i
nc
l
ud
i
ng
records
;
x
T
o determ
i
ne app
li
cab
l
e
s
i
te
safety and
secur
i
ty
ru
l
es
;
x
T
o ma
k
e arrangements
for
the aud
i
t
;
and
,
x
T
o announce an
eventua
l
attendance
of
O
bservers
and
the
need
for
G
u
i
des
for
the Aud
i
t
T
eam
.
4.
3
C
onducting document
re
v
iew
T
he
A
uditee
’
s
documentat
i
on
shall
be
rev
i
ewed
to
determ
i
ne
the
conform
i
ty
of
the
system
,
as
documented
,
w
i
th
aud
i
t
cr
i
ter
i
a
. T
he
documentat
i
on
shall
i
nc
l
ude
re
l
evant management
system
documents
and
records
,
and
prev
i
ous
audit reports
. T
he
rev
i
ew
shall
ta
k
e
i
nto account
the ob
j
ect
i
ves
and
scope of
the
aud
i
t
.
I
f
the
documentat
i
on
i
s
found
to
be
i
nade
q
uate
,
the
QM
S
A
udit
T
eam
Leader
shall
i
nform
the
A
uditee
,
and
the
Q
ua
l
it
y
Re
p
resentati
v
e
.
A
dec
i
s
i
on
should
be
made
as
to
whether
the
Q
M
S
aud
i
t
should
be
cont
i
nued
or
suspended unt
il
documentat
i
on
concerns
are
reso
l
ved
.
4.4
Pre
p
aring
for
t
h
e on-site
audit acti
v
ities
4.4.1
Pre
p
aring
t
h
e
audit
pl
an
T
he
QM
S
A
udit
T
eam
Leader
shall
prepare
the
Audit Plan
to
prov
i
de
the
bas
i
s
for
the
agreement
among
the
A
uditee
and
the
Q
M
S
Aud
i
t
T
eam
regard
i
ng
the
conduct
of
the
Q
M
S
aud
i
t
. T
he
p
l
an
shall
fac
ili
tate
schedu
li
ng
and
coord
i
nat
i
on
of
the aud
i
t act
i
v
i
t
i
es
.
T
he
amount
of
deta
il
prov
i
ded
i
n
the
Audit Plan shall
ref
l
ect
the
scope
and
comp
l
e
xi
ty
of
the
aud
i
t
. T
he
Audit Plan
shall
be
suff
i
c
i
ent
l
y
f
l
e
xi
b
l
e
to
perm
i
t
changes
,
such
as
changes
i
n
the
aud
i
t
scope
,
wh
i
ch
can
become
necessary
as
the on
-
s
i
te
Q
M
S
aud
i
t
act
i
v
i
t
i
es
progress
.
x
T
he
Audit Plan shall
cover
the
fo
ll
ow
i
ng:
x
T
he aud
i
t
ob
j
ect
i
ves
;
x
T
he
Q
M
S
aud
i
t
cr
i
ter
i
a and
any
reference documents
;
x
F
or
an e
x
terna
l
supp
li
er
aud
i
t
,
the
“
ISO 9001
standard
”
shall
be
used
at
l
east
;
x
T
he use of
spec
i
f
i
c
chec
kli
sts
i
f
needed
(
e
.
g
.
supp
li
er
,
mann
i
ng and
crew
sourc
i
ng
,
etc
.);
x
T
he
Q
M
S
aud
i
t
scope
, i
nc
l
ud
i
ng
i
dent
i
f
i
cat
i
on
of
the
O
rgan
i
zat
i
ona
l
and
funct
i
ona
l
un
i
ts
and
processes
to
be
aud
i
ted
;
x
T
he
Q
M
S
aud
i
t
samp
li
ng
cr
i
ter
i
a
;
x
T
he dates
and p
l
aces where
the
on
-
s
i
te aud
i
t act
i
v
i
t
i
es
are
to
be
conducted
;
x
T
he
e
x
pected
t
i
me
and
durat
i
on
of
on
-
s
i
te
Q
M
S
aud
i
t
act
i
v
i
t
i
es
, i
nc
l
ud
i
ng
meet
i
ngs
w
i
th
the
A
uditee
’
s
management and Aud
i
t
T
eam meet
i
ngs
;
x
T
he
ro
l
es
and
respons
i
b
ili
t
i
es
of
the
QM
S
A
udit
T
eam members
and accompany
i
ng
persons
;
x
T
he a
ll
ocat
i
on of
appropr
i
ate
resources
to
cr
i
t
i
ca
l
areas
of
the aud
i
t
;
x
I
dent
i
f
i
cat
i
on of
the
A
uditee
’
s
representat
i
ve
for
the
aud
i
t
;
x
T
he
wor
ki
ng
and
report
i
ng
l
anguage
of
the
aud
i
t
where
th
i
s
i
s
d
i
fferent
from
the
l
anguage
of
the
A
uditor
and/or
the
A
uditee
;
x
T
he aud
i
t
report
top
i
cs
;
x
L
og
i
st
i
c
arrangements
(
trave
l,
on
-
s
i
te
fac
ili
t
i
es
,
etc
.).
T
he
Audit Plan shall
be
comp
l
eted
and
agreed by
the
QM
S
A
udit
T
eam
Leader
(and
e
v
entua
lly
t
h
e
A
udit
Cl
ient
)
and
the
A
uditee
between
1
5
and
3
0
days
pr
i
or
the
f
i
rst
aud
i
t
day
. F
urther
changes may
occur
but
shall
have
a
ll
part
i
es
’
agreement
.
Any ob
j
ect
i
ons
by
the
A
uditee
shall
be
reso
l
ved
between
the
QM
S
A
udit
T
eam Leader
and
the
A
uditee
.
Any
rev
i
sed
Audit Plan shall
be
agreed
among
the
part
i
es
concerned
before
cont
i
nu
i
ng
the aud
i
t
.
Vers
i
on
SF (BOS-
P
RD-1202.0001-
ver
.0
4
). O
r
i
g
i
na
l
date:
2011-0
3
-2
3
.
Vers
i
on
date:
201
5
-12-10.
Va
li
d
vers
i
on
on
l
y
on
Q
M
S
s
i
te
.
Uncontro
ll
ed
document
when
pr
i
nted
.
Procedure prepared by:
BOS
Aud
i
t Manager
.
Approved
by:
BOS Q
H
S
E Manager
.
Va
li
dated by:
BOS Q
ua
li
ty
R
epresentat
i
ve
.
Page
7
of
20
977