What are the documentation requirements for auditors?

What are the documentation requirements for auditors?

International Standards on Internal Auditing

Internal auditing is based on a series of principles whose intention is to make this self-assessment an effective and reliable tool. To this end, its results must support the organization’s quality management policies, while at the same time providing adequate objective information to enable continuous improvement of the system.

This is why auditing principles are so important. In fact, compliance with the principles is considered the first audit requirement in ISO 9001.  They are essential to ensure that the conclusions derived from the audit are accurate, objective and sufficient. Consideration of the principles results in two or more auditors, working independently, reaching similar conclusions when auditing in the same circumstances.

Auditing in ISO 9001 is a requirement of the standard. As such, it requires scheduling periodic audits, allocating resources, delegating responsibilities, ensuring the availability of auditors and information relating to previous audits.  All of these together make up an audit program.

Document requirements for auditing

From this point on, the fundamental basis for the audit review work is the accounting information, which is why this process must be foreseen and prepared. Prior to the arrival of the auditors, the company must have the administration up to date and, of course, the accounts to be audited must be perfectly closed.

The first audit is a novelty in the company, so the usual procedure to be followed to carry out the work is not yet known. Because it is the first audit, the preparation of documentation, as well as the meetings to be held with the auditor, will be longer and more complicated than in subsequent audits. Once the first audit has been passed, the company’s managers will already know how the process is carried out, how the auditors work and what documentation must be prepared for the start of the following audits.

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Normally, the auditor will tell you what information you need before you start your work. With this information you will be able to start your review task more efficiently when you come to their offices, as you will have previously been able to analyze the year-end financial statements, you will have found out which accounting accounts are the most significant and in which areas it is necessary to carry out further review work.

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The review of company and employee documentation is a key element in social audits. In combination with worker interviews, the review will help auditors gain a clearer picture of the audited company’s working and employment conditions, including wages and deductions, hours of work and grievances raised by workers.

Generally, auditors review a variety of documents; including pay stubs, company policies and procedures, labor contracts, and other documents relevant to monitoring the employment conditions of the company’s workers. When an audit will cover the issues of fair hiring and recruitment, the review should be more in-depth and extensive. The review of such documentation is deepened in order to examine in greater detail the recruitment and employment conditions faced by migrant workers. It is carried out in a more extensive manner; and its scope goes beyond the facility and its workforce, as it includes a review of the operations of labor intermediaries, and the workers recruited and managed by such intermediaries. Thus, a fair hiring audit is more thorough and comprehensive.

Nia 230 audit documentation

A large part of a company’s success depends on the correct management of the business. One way to help achieve this is to have a Quality Management System (QMS) that is well documented and communicated to personnel. A method that must be audited periodically to ensure its effectiveness.

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Internal audits measure a company’s risk management, control and governance processes in order to detect failures and introduce the necessary improvements to ensure the quality of the products or services it provides to its customers.

ISO 9001 emphasizes the importance of documenting the quality management system in order to effectively instruct managers and employees on how to perform their tasks.

These documents are the basis on which auditors work. Periodic internal audits make it easier to obtain the final certification that the quality management system complies with the requirements established by ISO 9001. It is obtained in an external, third party audit, carried out by independent external organizations endorsed by the National Accreditation Entity (ENAC).