981/ INTERNAL AUDIT PROCEDURE / 992
INTE
R
N
A
L
A
UD
IT
PR
OCE
DUR
E
BOS-
P
RD-1202.90020
3
shall
adv
i
se
the
A
uditee
of
s
i
tuat
i
ons
encountered
dur
i
ng
the
aud
i
t
that
may
decrease
the
re
li
ance
that
can
be
p
l
aced on
the
aud
i
t
conc
l
us
i
ons
.
T
he
Audit Report shall
i
nc
l
ude
records
of
attendance
,
wh
i
ch w
ill
be
k
ept
.
Any
d
i
verg
i
ng
op
i
n
i
ons
regard
i
ng
the
aud
i
t
f
i
nd
i
ngs
and/or
conc
l
us
i
ons
between
the
Q
M
S
Aud
i
t
T
eam
and
the
A
uditee
shall
be
d
i
scussed
and
i
f
poss
i
b
l
e
reso
l
ved
. I
f
not
reso
l
ved
,
a
ll
op
i
n
i
ons
shall
be
recorded
.
R
ecommendat
i
ons
for
i
mprovements
shall
a
l
so be presented
.
4.
6
Preparing,
appro
v
ing
and distributing
t
h
e
audit
report
4.
6
.1
Preparing
t
h
e
audit
report
T
he
QM
S
A
udit
T
ea
m
Leader
shall
be
respons
i
b
l
e
for
the
preparat
i
on and
contents
of
the
Audit Report
.
T
he
Audit Report shall
prov
i
de
a
comp
l
ete
,
accurate
,
conc
i
se
and
c
l
ear
record
of
the
aud
i
t
,
and
shall
i
nc
l
ude
or
refer
to
the
fo
ll
ow
i
ng:
x
T
he
Q
M
S
aud
i
t
ob
j
ect
i
ves
;
x
T
he
Q
M
S
aud
i
t
scope
,
part
i
cu
l
ar
l
y
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
or
processes
aud
i
ted
and
the
t
i
me per
i
od
covered
;
x
I
dent
i
f
i
cat
i
on of
the
A
uditee
;
x
I
dent
i
f
i
cat
i
on of
a
QM
S
A
udit
tea
m l
eader and
m
e
m
bers
;
x
T
he dates
and p
l
aces where
the
on
-
s
i
te
Q
M
S
aud
i
t act
i
v
i
t
i
es were
conducted
;
x
T
he
Q
M
S
aud
i
t
cr
i
ter
i
a
;
x
T
he
Q
M
S
aud
i
t
f
i
nd
i
ngs
;
x
T
he
Q
M
S
aud
i
t
conc
l
us
i
ons
;
x
T
he
Audit Plan
;
x
A
li
st of
A
uditee
representat
i
ves
;
x
A
summary
of
the
aud
i
t
process
, i
nc
l
ud
i
ng
the
uncerta
i
nty
and/or
any
obstac
l
es
encountered
that
cou
l
d
decrease
the
re
li
ab
ili
ty of
the
Q
M
S
aud
i
t
conc
l
us
i
ons
;
x
Conf
i
rmat
i
on
that
the
aud
i
t
ob
j
ect
i
ves
have
been
accomp
li
shed w
i
th
i
n
the
aud
i
t
scope
i
n
accordance w
i
th
the
Audit Plan;
x
Any areas
not
covered
,
a
l
though w
i
th
i
n
the
Q
M
S
aud
i
t
scope
;
x
Any unreso
l
ved
d
i
verg
i
ng op
i
n
i
ons
between
the Aud
i
t
T
eam
and
the
A
uditee
;
x
R
ecommendat
i
ons
for
i
mprovement
;
x
Agreed
fo
ll
ow
-
up
correct
i
ve
act
i
on
;
and
,
x
T
he d
i
str
i
but
i
on
li
st
for
the
Audit Report
.
4.
6
.2
A
ppro
v
ing
and distributing
t
h
e audit
report
T
he
Audit Report
,
sha
ll
be
i
ssued
j
ust
before
the
c
l
os
i
ng meet
i
ng
. I
f
th
i
s
i
s
not
poss
i
b
l
e
,
the
reasons
for
the
de
l
ay
sha
ll
be
commun
i
cated
to
the
Q
ua
l
it
y
Representati
v
e
,
and
a new
i
ssue date
sha
ll
be
agreed
.
T
he
Aud
i
t
R
eport
shall
be
dated
,
rev
i
ewed
and
approved
i
n
accordance
w
i
th
the
QMS Audit Programme
Management Guidelines
. T
he
QM
S
A
udit
T
ea
m
Leader
shall
ensure
that
the
Audit Report
i
s
presented
and
understood
at
the
c
l
os
i
ng meet
i
ng
to
a
ll
part
i
c
i
pants
. I
f
the
Audit Report
i
s
not
agreed
,
an
appea
l
shall
be
attached
to
the
Audit Report
. T
he
appea
l
and
the
Audit Report shall
be
sent
to
the
Q
ua
l
it
y
Representati
v
e
and
C
orporate
Senior
QM
S
C
oordinator
to
reach a
conc
l
us
i
on
.
R
egard
i
ng
the
format
to be
used
,
A
ll
reports
shall
be prepared and
coded
fo
ll
ow
i
ng
B-FRM-11.0003 memorandum
.
I
n add
i
t
i
on
,
each
type
of
report
shall
a
l
ways
be
sent
separate
l
y and
shall
be
scanned
i
n P
DF F
ormat
.
T
he
f
il
e
reso
l
ut
i
on
shall
not
e
x
ceed
1
5
0
dp
i i
n
order
to
li
m
i
t
the
s
i
ze of
each
DN
C
O
be
l
ow 5
00k
b
.
T
he approved
Audit Report shall
be
attached
to
the
respect
i
ve
Audit Plan, shall
then be d
i
str
i
buted
to:
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
11
of
20
981