Types of external audit
- Types of external audit
- What are the audit levels?
- What are 1st, 2nd and 3rd party audits?
- How many audits are there?
- Types of internal audit
- What does internal audit review?
- What are the internal and external audits?
- What are the findings of an audit?
- Types of administrative audits
- What is the audit process?
- What are the audit criteria?
- What is a second party audit?
Systematic, independent and documented process to obtain audit evidence and evaluate it objectively in order to determine the degree to which audit criteria are met (UNE-EN-ISO 9000:2005). There are internal audits (those performed by an organization on its own management system) and external audits (those performed on an organization’s management system by a client or an independent third party). Audits can be carried out on any type of system for which a standard or norm has been established describing the requirements to be met, since the audit process consists of checking compliance with that standard. Thus we find audits of quality management systems, environmental, occupational risk prevention, information security, etc. and integrated systems.
Environmental audit, Quality audit, PRL audit, Integrated systems audit, Energy audit, PECAL audit, Non-conformity, UNE-EN ISO/IEC 17021, UNE-EN ISO 19011, Quality improvement, Quality, Quality, etc.
What are the audit levels?
Focusing on the field of Quality Management, and depending on the relationship between the auditor and the auditee, we can distinguish three main types of audits: Third-party audits. Second party audits. First party audits.
What are 1st, 2nd and 3rd party audits?
First-party audit: Audit in which the company analyzes its own quality system. … Third-party audit: Audit carried out by independent external organizations that provide certification or registration of conformity with requirements, such as those of the ISO 9001 family of standards.
How many audits are there?
In the business world there are at least nine different types of audits: external or legal, internal, operational, public or governmental, IT, comprehensive, financial, environmental and human resources.
Types of internal audit
This type of audit occurs when an organization hires an external and independent company to carry out an audit to certify that the Quality Management System that the organization has decided to implement complies with the requirements of the standard in question taken as a reference, for example, it could be the ISO 9001 standard -which has the largest implementation globally-.
To be more specific, the external companies that are professionally engaged in auditing QMSs are called Certification Bodies or Registrars, which, once their work has been carried out, grant the audited organization a certification.
We will talk about this type of audits in those cases in which an organization has the purpose of guaranteeing that its suppliers comply with the requirements set out in the contract. That is to say, here the relationship is between the client and the supplier.
Such audits may be carried out at the same place where the audited supplier works, in the case of auditing any of its processes, or it may be carried out outside its facilities, in the case that what is being reviewed is certain documentation required from the supplier in question. This type of audit should not be confused with those that grant certification.
What does internal audit review?
According to Investopedia, an internal audit “evaluates a company’s internal controls, including its corporate governance and accounting processes. … It will identify problems and correct flaws before they are discovered in an external audit.
What are the internal and external audits?
The internal audit aims to analyze and improve controls and performance, while the external audit aims to express an opinion on the financial statement. … The external audit focuses on the fair statement of the financial statements.
What are the findings of an audit?
Therefore, an audit finding is any event, record, document, statement… in short, anything that appears during the audit and that will serve to evaluate whether or not what is being audited is being complied with. For example: A record is an audit finding.
Types of administrative audits
It focuses on the field of quality management, as we said there are three main types of audits that are based on the relationship between the auditor and the auditee. In this case, we speak of third party, second party and first party audits. Then we must know what are the categories that exist in the different types of audit.
In addition, there are internal audits whose focus is to review all processes in an attempt to detect opportunities for improvement in order to encourage the effectiveness of management systems. When there is a misalignment in the internal work processes, the opportunity for improvement can be easily identified. This is the major advantage of the first part audit or internal audit.
Second party audits, i.e. those cases in which the company has to ensure that its suppliers comply with the requirements pre-established between both parties in the contract. In this case, the audit is intended to evaluate the relationship between the customer and the supplier, so the objective is very different. Audits can be carried out in the same place of work of the audited supplier if you are trying to evaluate the internal process followed by the supplier but can also be carried out in other places outside the supplier’s facilities, when you are trying to review the documentation required by the supplier.
What is the audit process?
The audit process, in theory and practice, is an administrative activity of reviewing documents and tasks performed within the organization’s production system to verify compliance with regulations and internal procedures within its daily routines.
What are the audit criteria?
11. Audit criteria: Policies, standards, procedures or requirements used as a reference in the audit and against which the auditor compares evidence. Criteria may include standards, specific organizational norms and legislative or regulatory requirements.
What is a second party audit?
Second party audits or audits of suppliers or interested parties. This type of audits are already considered as external audits. … The objective of this type of audits is to determine if the services to be contracted are adequate or conform to the requirements established in the implemented management system.
The quality audit is a review to assess conformity with the requirements of a Quality Management System based on the international standard ISO 9001. There are different types of quality audits, depending on what is being audited, who is being audited or even the place where the audit is performed.
Among the different types of quality audits, there are mandatory audits and those that are the result of an organization’s initiative. There are also face-to-face, remote and remote audits, depending on the location of the auditor and the auditees.
Professionals in the quality area and other areas related to ISO standards often hear talk of first-party, second-party and third-party audits. It is certainly one of the most popular quality audit type classifications. So let’s start with it:
Own audit or internal audit, are other denominations of this type of evaluation. Generally, they are performed within an organization to measure strengths, weaknesses and overall performance of a Quality Management System based on ISO 9001.