Table of Contents Table of Contents
Previous Page   981/ INTERNAL AUDIT PROCEDURE / 992 Next Page
Information
Show Menu
Previous Page 981/ INTERNAL AUDIT PROCEDURE / 992 Next Page
Page Background

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