978/ INTERNAL AUDIT PROCEDURE / 992
INTE
R
N
A
L
A
UD
IT
PR
OCE
DUR
E
BOS-
P
RD-1202.90020
3
4.4.2
A
ssi
g
nin
g
wor
k
to
t
h
e
QM
S
A
udit
T
ea
m
T
he
QM
S
A
udit
T
ea
m
Leader
, i
n
consu
l
tat
i
on
w
i
th
the
Q
M
S
Aud
i
t
T
eam
,
shall
ass
i
gn
to
each
team
member
respons
i
b
ili
ty
for
aud
i
t
i
ng
spec
i
f
i
c
processes
,
funct
i
ons
,
s
i
tes
,
areas
or
act
i
v
i
t
i
es
. S
uch
ass
i
gnments
shall
ta
k
e
i
nto
account
the
need
for
the
i
ndependence
and
competence
of
A
uditors
and
the
effect
i
ve
use
of
resources
,
as we
ll
as
d
i
fferent
ro
l
es
and
respons
i
b
ili
t
i
es
of
QM
S
A
uditors
,
QM
S
A
uditors
-
in
-
trainin
g
and
tec
h
nica
l
ex
p
erts
.
Changes
to
the wor
k
ass
i
gnments may be made as
the
Q
M
S
aud
i
t
progresses
to ensure
the ach
i
evement of
the aud
i
t ob
j
ect
i
ves
.
4.4.3
Pre
p
arin
g
wor
k
docu
m
ents
T
he
QM
S
A
udit
T
ea
m m
e
m
bers
shall
rev
i
ew
the
i
nformat
i
on
re
l
evant
to
the
i
r
aud
i
t
ass
i
gnments
and
prepare wor
k
documents
as
necessary
for
reference and
for
record
i
ng aud
i
t
proceed
i
ngs
. S
uch wor
k
documents
shall
i
nc
l
ude:
x
Chec
k-li
sts
and
Q
M
S
aud
i
t
samp
li
ng p
l
ans
;
and
,
x
F
orms
for
record
i
ng
i
nformat
i
on
,
such
as
support
i
ng ev
i
dence
, Q
M
S
aud
i
t
f
i
nd
i
ngs
and
records
of meet
i
ngs
.
T
he
use
of
chec
k-li
sts
and
forms
should
not
restr
i
ct
the
e
x
tent
of
Q
M
S
aud
i
t
act
i
v
i
t
i
es
,
wh
i
ch
can
change
as
a
resu
l
t
of
i
nformat
i
on
co
ll
ected
dur
i
ng
the
Q
M
S
aud
i
t
.
W
or
k
documents
, i
nc
l
ud
i
ng
records
resu
l
t
i
ng
from
the
i
r
use
,
shall
be
reta
i
ned
at
l
east unt
il Q
M
S
aud
i
t
comp
l
et
i
on
.
4.
5
C
onductin
g
on
-
site
QM
S audit
acti
v
ities
4.
5
.1 C
onductin
g
t
h
e o
p
enin
g m
eetin
g
An
open
i
ng meet
i
ng
shall
be
he
l
d
w
i
th
the
A
uditee
’
s management
or
,
where
appropr
i
ate
,
those
respons
i
b
l
e
for
the
funct
i
ons
or
processes
to
be aud
i
ted
. T
he purpose
of
an open
i
ng meet
i
ng
i
s:
x
T
o
conf
i
rm
the
Audit Plan
;
x
T
o prov
i
de a
short
summary of
how
the
Q
M
S
aud
i
t
act
i
v
i
t
i
es w
ill
be underta
k
en
;
x
T
o
conf
i
rm
commun
i
cat
i
on
channe
l
s
;
and
,
x
T
o prov
i
de an opportun
i
ty
for
the
A
uditee
to as
k q
uest
i
ons
.
R
ecords
of
the
attendance
shall
be
k
ept
. T
he meet
i
ng
shall
be
cha
i
red
by
the
QM
S
A
udit
T
ea
m
Leader
,
and
the
fo
ll
ow
i
ng
i
tems
shall
be
cons
i
dered
,
as
appropr
i
ate:
x
I
ntroduct
i
on
of
the
part
i
c
i
pants
, i
nc
l
ud
i
ng
an
out
li
ne
of
the
i
r
ro
l
es
;
x
Conf
i
rmat
i
on of
the
Q
M
S
aud
i
t
ob
j
ect
i
ves
,
scope and
cr
i
ter
i
a
;
x
Conf
i
rmat
i
on
of
the
aud
i
t
t
i
metab
l
e
and
other
re
l
evant
arrangements w
i
th
the
A
uditee
,
such
as
the
date
and
t
i
me
for
the
c
l
os
i
ng
meet
i
ng
,
any
i
nter
i
m
meet
i
ngs
between
the
Q
M
S
Aud
i
t
T
eam
and
the
A
uditee
's
management
,
and any
l
ate
changes
;
x
Methods
and
procedures
to
be
used
to
conduct
the
aud
i
t
, i
nc
l
ud
i
ng
adv
i
s
i
ng
the
A
uditee
that
the
aud
i
t
ev
i
dence w
ill
on
l
y
be
based
on
a
samp
l
e
of
the
i
nformat
i
on
ava
il
ab
l
e
and
that
therefore
there
i
s
an
e
l
ement
of
uncerta
i
nty
i
n
aud
i
t
i
ng
;
x
Conf
i
rmat
i
on of
forma
l
commun
i
cat
i
on
channe
l
s
between
the
Q
M
S
Aud
i
t
T
eam
and
the
A
uditee
;
x
Conf
i
rmat
i
on of
the
l
anguage
to
be
used
dur
i
ng
the aud
i
t
;
x
Conf
i
rmat
i
on
that
,
dur
i
ng
the
Q
M
S
aud
i
t
,
the
A
uditee
w
ill
be
k
ept
i
nformed of
aud
i
t progress
;
x
Conf
i
rmat
i
on
that
the
resources
and
fac
ili
t
i
es
needed
by
the
Q
M
S
Aud
i
t
T
eam
are ava
il
ab
l
e
;
x
Conf
i
rmat
i
on of
re
l
evant wor
k
safety
,
emergency and
secur
i
ty procedures
for
the
Q
M
S
Aud
i
t
T
eam
;
x
Conf
i
rmat
i
on of
the
ava
il
ab
ili
ty
,
ro
l
es
and
i
dent
i
t
i
es
of
any
G
u
i
des
;
x
T
he method of
report
i
ng
, i
nc
l
ud
i
ng
any grad
i
ng of
non
-
conform
i
t
i
es
;
x
I
nformat
i
on about
cond
i
t
i
ons
under wh
i
ch
the
aud
i
t may be
term
i
nated
;
x
I
nformat
i
on about any appea
l
system
on
the
conduct or
conc
l
us
i
ons
of
the
Q
M
S
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
8
of
20
978