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General Process Audit Questions

When auditing a business process it is important to determine how


much process planning has gone into the creation of the process and the
system of processes that it belongs to. Many business appear to throw
their business processes together with so little planning that it is no
wonder why it is so hard to achieve planned results.
Business process planning means that each element of the process has
been determined. As an auditor we want to understand how much the
process participants (employees) understand about their process.
Using SIPOC + PDCA is a good place to start. The first two questions
revolve around process definition.
1. (ISO Clause 4.1) Describe the business process you operate and how it
relates to the other processes needed for the quality management
system? (i.e. Turtle Diagram, Process Map, flow diagram, other)
SIPOC
i. What (S) Suppliers do you have for your process?
ii. What (I) Inputs are needed for your process? (materials, information)
iii. What (P) Process steps transform the inputs into outputs?
iv. What (O) Outputs result from your process?
v. What (C) Customers receive outputs from your process?

PDCA
i. (P) Plan: What Policies, procedures, forms, records and other
information have been developed for your process?
ii. (D) Do: What data do you monitor or collect? (8.3) What is a process
defect or nonconformance? How is it documented?
iii. (C) Check: What criteria, objectives, KPIs, or target requirements do
you compare to the data? (8.4) How do you analyze your process data?

iv. (A) Act: What actions are taken to (8.5.2) correct or (8.5.3) prevent
process defects, waste or nonconformances from occurring?
2. (ISO Clause 4.2) How are these documents and records controlled?

Process Management Audit Questions


A well-defined process will have answers to all of your SIPOC and PDCA
questions. Next we want to understand how the process we are assessing
relates to other processes within a system of processes your process
system. The linkages within an ISO system stem from your quality policy
and quality objectives, which are two key results of your management
commitment. The next seven questions revolve around process system
management.
3. (ISO Clause 5.3) What is your company Quality Policy?
4. (ISO Clause 5.4) What are your company Quality Objectives?
i. How do your process objectives relate to your quality objectives?
ii. How often are your company quality policy and objectives reviewed?
5. (ISO Clause 6.2) What skills and training are necessary to operate this
process?
i. (6.2.2e) Where are the training records for your process?
6. (ISO Clause 6.4) What kind of safety, security, and environmental
precautions do you use at the company?
7. (ISO Clause 8.2) How do you know your customer is satisfied with your
process outputs?
8. (ISO Clause 8.4) Can you describe the latest analysis of your process
and systems data?
9. (ISO Clause 8.5) How do you know your corrective and preventative
action process is working?

Product Realization Specific Audit


Questions
An effective process management system is obviously well managed;
otherwise it would not be effective. Next we drill down into manufacturing
(or service) specific questions to understand what the production system
looks like. The last six questions revolve around product realization or
manufacturing management.
10. (ISO Clause 7.2) What are the customer requirements for an order that
moves through your process system?
11. (ISO Clause 7.1) What is a process system defect or nonconformance?

i. How do you test for process system defects and make sure
nonconformances dont happen?
12. (ISO Clause 6.3) What equipment do you use to operate this process?
i. (7.6) How is it calibrated?
ii. What do you do if you find it is out of calibration?
13. (ISO Clause 7.5) What process controls are in place to make sure
nonconformances dont happen?
14. (ISO Clause 7.3) How do you use design input, review, verification,
validation, and change records to ensure your process system outputs
meet requirements?
15. (ISO Clause 7.4) How do you communicate your process input needs
and/or problem materials to purchasing?
The PDCA process approach is all around us. It is used for business
process planning, BPM, and to determine the ability of the process system
to achieve planned results process effectiveness. We do this using a
process audit, which starts with general process audit questions, expands
to process management audit questions, and ends by drilling down into
product realization specific audit questions. ISO process auditing is all
about process effectiveness and the ability of the process system to
achieve planned results.
Download free examples of policies and procedures from each policy and
procedure department manual. Examine 19 different samples to see how
easy it is to use Bizmanualz pre-written templates. Or call to inquire
about ISO Training Services for your organization.
PRODUCTION

Verify the production records such as production slips / memos to ensure that the records are
properly maintained . Also verify the log books of machinery to check the details of production .
Check the production log books.

Check the budgeted production of all the products with the actual result on a monthly / annual
basis. Ascertain the reason for a shortfall in the production if any and comment upon it.

Check the production capacity utilization of all the production plants and enquire in to the
reasons for lower capacity utilization and comment upon it.

Check the system / procedure / method of recording the input and output.

Check whether the Input / Output Norms have been determined of each process of
manufacture / process loss/ wastage (Accounted) losses and the Unaccounted loss and gain.

Check format of the Input and Output statement and ensure that all the relevant
data/information related to the following are shown separately.
o Opening stocks of RM / WIP}.
o Closing stock of RM / WIP . } Total Input
o RM issued.

o Other material issued.

o Accounted losses various types (Norm v/s Actual)


o Finished goods (Norm v/s Actual )
o Unaccounted losses (Norm v/s Actual)

Check the production slips with the entries in the excise record (RG-1).

Comment upon the deviation in the norms set for Input / Output ie Norm v/s actual position.

Check the production schedules to verify whether the production has been carried out as per the
scheduled production.

Check the details in respect of yield - Budgeted yield v/s actual yield in respect of all the
products and enquire in to the reason for lower yield and comment upon it.

PRODUCTION PLANNING AND CONTROL

Study the system / method and the procedure of production planning and the procedure for
the preparation of weekly / monthly / annual production budgets.

Check the status of orders received from the Marketing Department for production of various
products.

Check the machine utilization status report and comment upon the idle time - reason thereof and
the steps to reduce idle time.

Ensure that the log book in respect of all the plant machinery and equipments are kept properly
and up to date. Verify the machine log books and comment on the discrepancies observed .

Check that there is a proper lay out for free flow of materials.

Ensure that the actual production is carried out as per Production Planning and comment upon
the deviation from the production planning figures.

Internal Audit Checklist of Repair &


Maintenance

Category: IA Checklists / Audit Programme


Check that the preventive maintenance schedules of plant & machinery and equipments have
been made at regular intervals in respect of all the branches of engineering -> Mechanical
/Electrical Instrumental / Electronics etc.

Ensure that the preventive maintenance schedule is approved in writing by the Head of
Engineering.

Ensure that preventive maintenance schedule is carried out as per the plan. Comment on the
back log, if any.

Ensure that the preventive maintenance schedule includes all the plant machinery and
equipments.

The entries is respect of actual preventive maintenance should be made in the schedule
drawn along with the date / name and designation of the employee who have actually carried
out the preventive maintenance .

Check whether there is any deviation from the planned preventive maintenance schedule .
Enquire in to the reason for such a deviation and comment upon it.

Enquire in to the system / method / procedure of carrying out breakdown . maintenance.


Check the format of Job Order / Complaint form / Break down form by the Engineering
Department to attend the breakdown of machines / equipment.

Ensure that the necessary details are incorporated such as Department, detail of site of
breakdown / date and time of breakdown / date and time of breakdown rectification /
signature with name and designation of the person who has initiated the job order / signature
with name and designation of the person who has actually attended the problem and
rectified it.

Carry out a review of the job order forms to locate the time taken to attend to the break down
. Ensure that the breakdown is attended to speedily and also make / obtain a list of pending
job order / complaints.

Check that the job order form / complaint form format is proper and all the columns are
filled in properly and completely. Also ensure that one copy of the job order form is filled
and kept by the Engineering Department for record, safely and securely.

Check the log books of machines / equipment to ascertain the time lag between the break
down of the machine and the time when machine started working .

Check the budget v/s actual position of the Engineering Department. Comment on the
negative variances from the budget.

Work Order for repairs / fabrication work etc.given to the out side parties : Ensure that the work
order given to the out side parties for carrying out any kind of repair / fabrication work
related to engineering are issued before the start of the work . This aspect has to be strictly
adhered to. The bills submitted by the contractor should be compared with the Work order
and then the bill may be passed accordingly.

No work should be started by the contractors unless the work order containing estimate of
quantity and value has been issued before the start of the work.

5% variation in quantity and value may be allowed only in those cases where it is not
possible to estimate in advance with 100% accuracy the quantity and value of work . Rates
should be negotiated with the parties before the start of the work .

Internal Audit Checklist of Stores &


Spares
Category: IA Checklists / Audit Programme
Store may be categorized into the following categories
1.
2.

Raw Material Store.


Engineering / General Stores.

3.

Finshed Goods Store - Warehouse .

Categorise the Total Store Inventory into the following classification.

Slow moving inventory items that have moved slowly during the period of
audit ( A criteria may be set in this regard )
Non moving inventory item that have not moved during the period of audit
( A criteria may be set in this regard )
The classification into Slow Moving / Non Moving inventory should be made
for all the stores RM / Engineering / Finished Goods.

The Slow / Non moving inventory should be further classified into the following categories
The value and quantity of (a)

Item that will be consumed in the next few months.

(b)

Items that can be sold off being not required.

(c)

Insurance spares - in case of Engineering stores.

(d)

Items that have to be scrapped useful life being over.

Check the Goods Received Notes (GRN) to ensure that the GRN are properly filled in.
Ensure that all the columns of the GRN have been completely filled in.

Ensure that inspection by the proper person has been made and his remark has been entered
on GRN. Locate the cases where unreasonable delay has taken place in carrying out the
inspection of the material. Check that the date of inspection is put on the GRN by the person
who has carried out the inspection.

The GRN should have a serial control and the GRN should be authorised by a responsible
official.

Ensure that an action plan has been drawn to dispose off / sell the Non-moving inventory.

Check the Material Requisition Notes / Material Issue Note (MRN / MIN) in respect of the
issue of material to production. Ensure that the Material Requisition Notes / Material Issue
Notes are properly and completely filled in.

Further check that details of quantity of stock in hand are filled in all the Material
Requisition Notes before the MRN are sent to the Purchase Department for effecting further
purchases. All the columns in the NMRN / MIN should be filled in.

Ensure that the MRN / MIN are authorized by a responsible official.

Ensure that the stores stock ledgers are kept uptodate and entries in respect of receipts /
issues are made on a daily basis.

Carry out a physical verification of say 10% items in the stores inventory (All A items
should be verified 100%)and check whether the physical balances agree with the book
balances appearing in the stores ledger. Comment upon the discrepancies, if any.

Enquire whether there is a system of Perpetual Inventory in force where at any point of time
the book balances agree with the physical balances. The system of continuous stock taking perpetual inventory should be such that every single item is covered at the physical stock take
at least once in a year.

Check that Norms (No of days consumption) have been determined in respect of inventory
level of Raw Material. The inventory level should be maintained at that level. Comment if
the inventory levels are at a higher level as compared to the Norms.

Ensure that the stores - warehouse inventory is kept properly segregated with clear
identification marks. Further, the imported material and the material bought under Advance
licence should be stored separately and with prominent identification tags.

Check that entries in the records of the gate have been made for all the inward material.
Check the entries in the gate register with the GRR / Invoices of the supplier. The gate entry
should be made on the face / back of the suppliers invoice.

Ensure that the Rejected Material is kept separately and the material is returned back to the
supplier only after adjustment of outstanding balance in Accounts.

Ensure that the Material Requisition Note - INDENT - format has separate columns for
showing - stockin hand and - Item consumption pattern for the last 6 months.

Ensure that the shortages in the receipt of material are duly taken care of by recovering the
amount from the transporters / supplier/insurance companies. Check that there is a proper
control over the claims pertaining to shortage of material.

In case of Engineering Stores ensure that proper identification tags / codes are put on the
bins for identification of material.

Check that the return of material from shop floor - production to the stores is effected
through Material Return Note (MRN) only. Ensure that the MRN are duly authorized by a
responsible person and all the columns of the MRN are properly and completely filled in.

Check whether an ABC analysis of the stores inventory is carried out both by value and
consumption. Comment upon the need for an ABC classification of inventory for ensuring
a proper control.

Ensure that a proper control is kept by Stores over items sent outside for job work/repair
etc (Material sent under a Returnable Gate Pass)Check that the list of pending items (RGP)
is prepared on a regular basis and the materials sent are received back within a reasonable
period.

Ensure that various items forming part of the Stores inventory are stored properly and
safely. For example in case of chemicals, ensure that the containers are kept safely and not
exposed to rain / heat /sunlight etc. Carry out a review of all the items Stores-Raw
material/General/Engg/Packing material and the finished goods warehouse.

Check the procedure adopted in the Stores for carrying out the inspection of material.
Ensure that a place is earmarked for inspection in stores.

Ascertain the status of Pending GRR in the stores - (a) Items where the material has been
received but the GRR have not been made and (b) cases where the GRR is made but
pending to be sent to the Accounts for further processing on account of want of
information. Check that the material received/ GRR preparation and authorisation / sent to
accounts cycle is completed within the shortest possible time.

Issues after General Working hours

Enquire into the procedure of making Issues in the night/after general office hours. If the
Stores also works in shifts then it may not pose any problem but at such plants where the
stores operates only during the normal working hours then enquire whether any Night
Issues Register is maintained and entries in the night register duly regularized / authorized
next morning by a responsible and authorized person.

Ensure that all key items in the Stores (above or certain value, to be decided by Unit
Management) are insured against fire, theft etc.

Check whether there are adequate fire fighting arrangements in the Stores e.g. required no
of fire extinguishers etc, required in the event of fire etc and as part of industrial
regulations.