979/ INTERNAL AUDIT PROCEDURE / 992
INTE
R
N
A
L
A
UD
IT
PR
OCE
DUR
E
BOS-
P
RD-1202.90020
3
4.5.2 C
o
mm
unication durin
g
t
h
e
QM
S audit
T
he
Q
M
S
Aud
i
t
T
eam
should
confer
per
i
od
i
ca
ll
y
to
e
x
change
i
nformat
i
on
,
assess
Q
M
S
aud
i
t
progress
,
and
to
reass
i
gn wor
k
between
the
A
udit
T
ea
m m
e
m
bers
as
needed
.
D
ur
i
ng
the
aud
i
t
,
the
QM
S
A
udit
T
ea
m
Leader
should
per
i
od
i
ca
ll
y
commun
i
cate
the
progress
of
the
aud
i
t
and
any
concerns
to
the
A
uditee
.
Ev
i
dence
co
ll
ected
dur
i
ng
the
aud
i
t
that
suggests
an
i
mmed
i
ate
and
s
i
gn
i
f
i
cant
r
i
s
k (
e
.
g
.
safety
,
env
i
ronmenta
l
or
q
ua
li
ty
)
shall
be
reported w
i
thout
de
l
ay
to
the
A
uditee
.
Any
concern
about
an
i
ssue
outs
i
de
the
Q
M
S
aud
i
t
scope
shall
be
noted
and
reported
to
the
QM
S
A
udit
T
ea
m
Leader
,
for
poss
i
b
l
e
commun
i
cat
i
on
to
the
A
uditee
and
Q
ua
l
it
y
Re
p
resentati
v
e
.
W
here
the
ava
il
ab
l
e
Q
M
S
aud
i
t
ev
i
dence
i
nd
i
cates
that
the
aud
i
t
ob
j
ect
i
ves
are
unatta
i
nab
l
e
,
the
QM
S
A
udit
T
ea
m
Leader
should
report
the
reasons
to
the
A
uditee
and
to
the
Q
ua
l
it
y
Re
p
resentati
v
e,
to
determ
i
ne
appropr
i
ate
act
i
on
. S
uch
act
i
on
should
i
nc
l
ude
reconf
i
rmat
i
on
or
mod
i
f
i
cat
i
on
of
the
Audit Plan
,
changes
to
the
Q
M
S
aud
i
t
ob
j
ect
i
ves
or
Q
M
S
aud
i
t
scope
,
or
term
i
nat
i
on of
the
Q
M
S
aud
i
t
.
Any
need
for
changes
to
the
aud
i
t
scope wh
i
ch
can
become
apparent
as
on
-
s
i
te
aud
i
t
i
ng
act
i
v
i
t
i
es
progress
should
be
rev
i
ewed
w
i
th
and
approved
by
the
Q
ua
l
it
y
Re
p
resentati
v
e
(or
A
udit
M
ana
g
er)
,
and
,
as
appropr
i
ate
,
the
A
uditee
.
4.5.3
Ro
l
es and
res
p
onsibi
l
ities of
G
uides and
O
bser
v
ers
G
u
i
des
and
O
bservers may
accompany
the
QM
S
A
udit
T
ea
m
but
are
not
a
part
of
i
t
. T
hey
shall
not
i
nf
l
uence
or
i
nterfere w
i
th
the
conduct
of
the
Q
M
S
aud
i
t
.
W
hen
G
u
i
des
are
appo
i
nted
by
the
A
uditee
,
they
shall
ass
i
st
the
Q
M
S
Aud
i
t
T
eam
and
act
on
the
re
q
uest
of
the
QM
S
A
udit
T
ea
m
Leader
. T
he
i
r
respons
i
b
ili
t
i
es may
i
nc
l
ude
the
fo
ll
ow
i
ng:
x
Estab
li
sh
i
ng
contacts
and
t
i
m
i
ng
for
i
nterv
i
ews
;
x
Arrang
i
ng
v
i
s
i
ts
to
spec
i
f
i
c
parts
of
the
s
i
te or
O
rgan
i
zat
i
on
;
x
Ensur
i
ng
that
ru
l
es
concern
i
ng
s
i
te
safety
and
secur
i
ty
procedures
are
k
nown
and
respected
by
the
A
udit
T
ea
m m
e
m
bers
;
x
Wi
tness
i
ng
the aud
i
t
on
beha
l
f
of
the
A
uditee
;
x
Prov
i
d
i
ng
c
l
ar
i
f
i
cat
i
on
or
ass
i
st
i
ng
i
n
co
ll
ect
i
ng
i
nformat
i
on
.
4.5.4 C
o
ll
ectin
g
and
v
erif
y
in
g
infor
m
ation
D
ur
i
ng
the
aud
i
t
, i
nformat
i
on
re
l
evant
to
the
Q
M
S
aud
i
t
ob
j
ect
i
ves
,
scope
and
cr
i
ter
i
a
, i
nc
l
ud
i
ng
i
nformat
i
on
re
l
at
i
ng
to
i
nterfaces
between
funct
i
ons
,
act
i
v
i
t
i
es
and
processes
shall
be
co
ll
ected
by
appropr
i
ate
samp
li
ng
and
shall
be
ver
i
f
i
ed
. O
n
l
y
i
nformat
i
on
that
i
s
ver
i
f
i
ab
l
e may be
Q
M
S
aud
i
t ev
i
dence
. Q
M
S
aud
i
t
ev
i
dence
shall
be
recorded
.
T
he
aud
i
t
ev
i
dence
i
s
based
on
samp
l
es
of
the
ava
il
ab
l
e
i
nformat
i
on
. T
herefore
there
i
s
an
e
l
ement
of
uncerta
i
nty
i
n
aud
i
t
i
ng
,
and
those
act
i
ng upon
the
aud
i
t
conc
l
us
i
ons
should
be aware of
th
i
s
uncerta
i
nty
.
Methods
to
co
ll
ect
i
nformat
i
on
i
nc
l
ude:
x
I
nterv
i
ew
;
x
O
bservat
i
on
of
act
i
v
i
t
i
es
;
and
,
x
R
ev
i
ew of
documents
.
T
he
sources
of
i
nformat
i
on
chosen may
i
nc
l
ude
the
fo
ll
ow
i
ng:
x
I
nterv
i
ews w
i
th emp
l
oyees
and
other
persons
;
x
O
bservat
i
ons
of
act
i
v
i
t
i
es
and
the
surround
i
ng wor
k
env
i
ronment and
cond
i
t
i
ons
;
x
D
ocuments
,
such
as
po
li
cy
,
ob
j
ect
i
ves
,
p
l
ans
,
procedures
,
standards
, i
nstruct
i
ons
, li
cences
and
perm
i
ts
,
spec
i
f
i
cat
i
ons
,
draw
i
ngs
,
contracts
and
orders
;
x
R
ecords
,
such
as
i
nspect
i
on
records
,
m
i
nutes
of meet
i
ngs
,
aud
i
t
reports
,
records
of mon
i
tor
i
ng
programmes
and
the
resu
l
ts
of measurements
;
x
D
ata
summar
i
es
,
ana
l
yses
and
performance
i
nd
i
cators
;
x
I
nformat
i
on
on
the
A
uditee
’
s
samp
li
ng
programmes
and
on
procedures
for
the
contro
l
of
samp
li
ng
and
measurement processes
;
x
R
eports
from
other
sources
,
for
e
x
amp
l
e
,
customer
feedbac
k,
other
re
l
evant
i
nformat
i
on
from
e
x
terna
l
part
i
es
and
S
upp
li
er
rat
i
ngs
;
x
Computer
i
zed databases
and web
s
i
tes
.
Vers
i
on
S
F
(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
9
of
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979