What is an audit and what do you pay attention to during the audit? (2024)

What is an Audit?

The audit examines whether previously defined processes, tasks or results meet the requirements

  • guidelines,
  • Standards,
  • Norms or
  • laws

are equivalent to. To do this, an auditor checks the audit item according to a defined procedure and then creates an audit report with the test results. The auditor is an independent person who is familiar with the subject of the audit and the audit process and is appointed as an auditor. Special, independent and certified bodies have been set up for some audits.

Audits are carried out, for example, in the areas of occupational safety, quality management, environment, procurement and energy. When management systems are implemented, an audit is carried out as standard.

The term audit is derived from the Latin verb “audire,” which means “to hear” or “to listen.” During the audit, however, we don't just listen to what those responsible for the subject of the audit say; it is also inspected, measured, assessed and evaluated.

The audit result, the test report, must be clearly interpretable and provide clear statements as to whether the specifications have been met and where improvements are necessary. It is particularly helpful in practice if concrete activities for the audit subject can be derived from it.

What types of audits are there?

The term audit often means thisQuality auditmeant. Tasks, roles and the correct procedure for quality audits are discussed in the management handbookPrepare and carry out a quality auditclearly explained.

However, audit also has a more general character: Anyone who carries out an audit checks and documents compliance with specified processes, standards and legal requirements - this does not necessarily have to be a requirement that affects quality management.

The following types of audits occur more frequently in practice:

  • Product audit: This audit looks at the quality level of the products manufactured internally and externally compared to customer expectations.
  • Process audit: Individual processes and procedures as well as the associated activities are considered here.
  • Financeaudit: Auditors check financial figures and values, for example from the annual financial statements or from accounting, with regard to their correctness and accuracy.
  • Complianceaudit: This is where we check whether all relevant guidelines and regulations are being adhered to.
  • Project audits: The progress or status of a project is checked.

Internal and external audits

A further distinction is made between internal and external audits depending on who initiates or requests the audit.

  • Interne Auditsare usually carried out by company employees or external representatives. The person responsible for the subject of the audit initiates the audit. Example: The ISO 9001 audit is initiated by the company to certify its quality management system and is carried out by an external service provider.
  • Externe Auditsare initiated by an external body. For example, from a supervisory authority or from a customer. They then commission an external auditor or carry out the audit themselves. An example of this is the supplier audit that a customer demands from their supplier.

Audit rules

There are fixed rules for conducting and evaluating all audits. The audit is often carried out so that, for example, a process or product can be officially certified. In these cases, the audit takes place based on an ISO standard. Which rules apply is stated in the standard. The auditor checks whether these rules are adhered to. If this is the case, the auditor confirms this in the form of a certificate.

For some types of audits, the auditor must in turn be authorized to carry out such audits and issue the corresponding certificates. For this purpose, the specialist knowledge and competence of the auditor is certified by an accreditation body. He is then an accredited auditor.

There are rules for conducting the audit at least for the qualifications of the auditor as well as the planning and control of the audit. Relevant for auditsISO standardsare among other:

  • ISO/IEC17021:2011: Specifies requirements for “bodies that audit and certify management systems”.
  • ISO/IEC17065:2013: Requires the “bodies that certify products, processes and services”.
  • ISO19011:2011: Guide to auditing management systems

However, binding rules for evaluation are not only set by the International Organization for Standardization (ISO), but also by national institutions for individual service areas or industries or by an industry association. The rules are then industry-specific.

Examples of industry-specific norms and standards:

  • EN9100: Aerospace industry
  • IATF16949: Automotive industry
  • IRIS: Rail Vehicle Industry

The respective founder is also the accreditation body because he specifies standards, evaluation criteria and requirements.

Objectives of the audit

The following objectives, among others, are pursued with an audit:

  • more efficiency and better quality of systems, processes, products…
  • Ensure compliance with quality requirements
  • higher customer satisfaction
  • Increase employee satisfaction
  • Control the quality of suppliers and partners
  • Convince customers of demonstrably high and consistent quality and reliability
  • Gain a competitive advantage through official certification
  • be included in the customer's supplier base and considered as a potential supplier

How does an audit work?

Most audits consist of four phases:

  1. Creation of the audit plan and preparation
  2. Carrying out the audit according to the audit plan
  3. Preparation of the audit report (final documentation, usually with a protocol and a list of necessary improvements, changes, etc.)
  4. Implementation of imposed measures based on the final documentation and subsequent review

Internal audits take place at regular intervals, often once per calendar year or every two years. If the company aims for certification with the audit, an initial certification takes place. The verification audits take place at regular intervals. Re-certification takes place after a fixed period of time – usually after four years. Then the auditing process begins again.

Examples of audit survey and assessment

Imagine you are an auditor working for a certification company. You are tasked with reviewing the internal supplier evaluation process. To do this, you will gain insight into the process and the documents used to evaluate suppliers.

They ask questions about individual process steps and the overall process. The answers are divided into “fulfilled”, “partial deviation” and “deviation”.

Example 1: Supplier evaluation criteria
What criteria are suppliers assessed based on?

Note “partial deviation” if the following is given:
The criteria are not weighted differently, but rather all equally.

Note “Deviation” if the following is given:
Suppliers are evaluated based on price only, not quality or reliability.

Example 2: Frequency of supplier evaluation
How often are suppliers evaluated?

Note “partial deviation” if the following is given:
Suppliers are evaluated irregularly when human resources are available.

Note “deviation”:
There is no regulation on frequency; Some suppliers are only initially evaluated once.

Conduct an internal process audit: possible questions

You can ask questions about the following topics during the internal process audit:

  • Clarify responsibilities: Ask who signed forms and made entries (e.g. in the database).
  • Check processes and goals: Choose a single process and ask what exactly was processed, in what order and with what goal.
  • Ask about interfaces and follow-up processes: Who continues to work with the (partial) results from the individual processes?
  • Find out about the testing and measuring equipment: Is there a multiple-eyes principle? How does self-control work? Are the results recorded?

Conduct internal audit

You will carry out your internal audit step by step using the following checklist:

  1. Customize the checklist by adding your own questions or categories.
  2. Enter the weighting.
  3. Answer all questions.
  4. Enter necessary measures including the people responsible for them and the deadlines.
  5. Check “Yes” if the requirements are met.
  6. Make sure that all chapters or categories in the overview table are complete and free of defects.

Template for internal audit with assessment questions Examples of questions for the process audit ▪ Template for the audit report ▪ with explanations for the adjustment 8 pagesIn individual purchase 5.80

Create internal audit plan

Use the following template if you have an internalQuality auditwant to create, for preparation and planning. Specify:

  • What type of audit is it?
  • What is being checked?
  • Who participates?

You can use the schedule to plan individual tasks before, during and after the audit.

TemplateInternal audit plan for the quality audit

Record self-assessment for the internal quality audit according to ISO 9001

If you have quality management requirementsDINENISO9001You can do a self-assessment using this template. They document:

  • Which requirements have already been met?
  • Where are there deficits?

Template self-assessment for the internal quality audit according to ISO 9001

Als Experte auf dem Gebiet des Audits kann ich Ihnen umfassende Informationen zu den in dem Artikel erwähnten Konzepten geben.

Ein Audit ist eine Untersuchung, bei der geprüft wird, ob vordefinierte Prozesse, Aufgaben oder Ergebnisse den Vorgaben hinsichtlich Richtlinien, Standards, Normen oder Gesetzen entsprechen. Ein Auditor führt den Audit durch und erstellt anschließend einen Audit-Bericht mit dem Prüfergebnis. Der Auditor ist eine unabhängige Person, die mit dem Audit-Gegenstand und dem Audit-Ablauf vertraut ist und zum Auditor bestellt wurde. Es gibt spezielle, unabhängige und zertifizierte Stellen, die Audits in verschiedenen Bereichen wie Arbeitsschutz, Qualitätsmanagement, Umwelt, Beschaffung und Energie durchführen.

Der Begriff "Audit" leitet sich vom lateinischen Verb "audire" ab, was "hören" oder "zuhören" bedeutet. Bei einem Audit wird jedoch nicht nur zugehört, sondern es werden auch visuelle Inspektionen, Messungen, Begutachtungen und Auswertungen durchgeführt. Das Audit-Ergebnis, der Prüfbericht, sollte eindeutig interpretierbar sein und klare Aussagen darüber machen, ob die Vorgaben eingehalten wurden und wo Verbesserungen erforderlich sind. Der Prüfbericht ist besonders hilfreich, wenn konkrete Aktivitäten für den Audit-Gegenstand abgeleitet werden können.

Es gibt verschiedene Arten von Audits, die in der Praxis häufig vorkommen. Einige Beispiele sind:

  • Produktaudit: Hier wird das Qualitätsniveau der intern und extern gefertigten Produkte im Vergleich zur Kundenerwartung betrachtet.
  • Prozessaudit: Es werden einzelne Prozesse und Abläufe sowie die damit verbundenen Tätigkeiten betrachtet.
  • Finanzaudit: Auditoren prüfen finanzielle Zahlen und Werte, zum Beispiel aus dem Jahresabschluss oder aus der Buchhaltung, in Bezug auf deren Richtigkeit und Genauigkeit.
  • Complianceaudit: Hier wird geprüft, ob alle relevanten Richtlinien und Vorschriften eingehalten werden.
  • Projektaudit: Der Fortschritt oder Zustand eines Projekts wird geprüft.

Es gibt auch interne und externe Audits, je nachdem, wer das Audit veranlasst oder fordert. Interne Audits werden in der Regel von Mitarbeitern des Unternehmens oder externen Beauftragten durchgeführt, während externe Audits von einer externen Stelle veranlasst werden, wie zum Beispiel einer Aufsichtsbehörde oder einem Kunden.

Für die Durchführung und Bewertung von Audits gelten feste Regeln. Häufig werden Audits durchgeführt, um Prozesse oder Produkte offiziell zu zertifizieren. In solchen Fällen finden Audits auf der Grundlage von ISO-Normen statt. Es gibt verschiedene ISO-Normen, die für Audits relevant sind, wie zum Beispiel ISO/IEC17021:2011, ISO/IEC17065:2013 und ISO19011:2011.

Die Ziele eines Audits können sein, die Effizienz und Qualität von Systemen, Prozessen und Produkten zu verbessern, die Einhaltung von Qualitätsanforderungen zu gewährleisten, die Kundenzufriedenheit zu steigern, die Qualität von Lieferanten und Partnern zu kontrollieren und einen Wettbewerbsvorteil durch offizielle Zertifizierung zu erlangen.

Ein Audit besteht in der Regel aus vier Phasen: Erstellung des Auditplans und Vorbereitung, Durchführung des Audits gemäß Auditplan, Erstellung des Auditberichts und Umsetzung der auferlegten Maßnahmen. Interne Audits finden regelmäßig statt, während Überprüfungsaudits in bestimmten Intervallen durchgeführt werden. Nach einem festgelegten Zeitraum erfolgt die Re-Zertifizierung.

In dem Artikel werden auch Beispiele für Fragen und Checklisten zur Durchführung von Audits gegeben. Diese können verwendet werden, um den Prozess der Lieferantenbewertung oder interner Prozessaudits zu prüfen und zu bewerten.

Bitte beachten Sie, dass die Informationen in diesem Text auf den Suchergebnissen von You.com basieren und nicht als umfassende Quellenliste betrachtet werden sollten.

What is an audit and what do you pay attention to during the audit? (2024)

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