Case Study 1: Pre-Audit Preparation
Instructions:
1. Each participant should individually study the background of the company including the background of organisation, organisation chart and process flow chart provided: • Managing Customer Service: Front Office VVG-FO-B-7.5.1 (D) • Managing Customer Service: Food and Beverage VVG-FB-B-7.5.1 (D) • Managing Property: Engineering VVG-EN-B-7.5.1 (D)
• Delivery Service: Housekeeping VVG-HK-B-7.5.1 (D)
2. Prepare an audit plan for an internal audit of one business process but not your own work (use template of audit plan provided in Case Study 1: Output 1 or current Internal Audit Program).
State any assumptions that you have made in preparing the audit plan. The plan should: • Define the scope of the audit;
• What to audit (documents, records, activities);
• Who to select for interview and reason for selection;
• Where and when to audit (locations, audit trails, sequences, estimated time required); • Methods for gathering objective evidence (interview, observation, document / record review).
The Essay on Audit plan – Accounts Receivable and Notes Receivable Audit Procedures
1. Obtain an aged trial balance of individual customer accounts. Recalculate the total and trace to the general ledger control account. 2. Review the aging for large and unusual items. 3. Send confirmations to all accounts over $X. Select a random sample of all remaining accounts for confirmation. a.i.1.a.i.1.a. Investigate exceptions reported by customers. a.i.1.a.i.1.b. Perform alternative ...
3. Prepare an audit checklist with suitable questions to guide you in verifying the conformance, implementation and effectiveness of the QMS at the Sales and Marketing Department (use template of audit checklist in Case Study 1: Output 2 or current Internal Audit Program)
Case Study 1: Output 1Name of Participant: ………………………………………..
ISO 9001 Internal Audit Plan
Audit Specifications
| | | |Audit Objectives | | |Audit Scope | | |Audit Client | | |Audit Team | | |Audit Dates | | |Audit Locations | | |Audit Criteria | |
Date: ………………..Day: ……………………
Assessment Program / Audit Plan
|Time |Area |Clause |Auditor |Auditee | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |Lunch | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Date: ………………..Day: ……………………
Assessment Program / Audit Plan
|Time |Area |Clause |Auditor |Auditee | | | | | | | | | | | | | | | | | | | | |
| | | | | | | | | | | |Lunch | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Case Study 1: Output 2Name of Participant: ………………………………………..
Internal Audit Checklist
Department: …………………………………………………………………………………………………… Date of Audit: …………………………………………………………………………………………………. Title of Procedure / Documents: ………………………………………………………………………… Auditor: ………………………………………………………………………………………………………….. Auditee: …………………………………………………………………………………………………………. Page(s): …………………… of ………………………….
The Essay on Audit Postulates Financial Auditors Current
Mautz and Sharaf presented an interesting idea about the postulates of auditing. In their study, they stated that the postulates were the basis, the assumptions, and the starting point for building the auditing structure. My generalization about the postulates is as follows: In my opinion, the postulates were valid in 1961. This was because Mautz and Sharaf carefully conducted a study and ...
|No |Step |Internal Audit|ISO Clause | | |
|Checklist | | | | |Questions | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |Audit Conclusion | |
Case Study 2: Output 2Name of Participant: ………………………………………..
For one selected non-conformity / observation:
|Internal Audit Corrective and Preventive Action Report No.:………….. | |To: From: | |(Auditee) (Auditor) | |Audit Criteria: ISO 9001 Clause No.: | |and / or Procedure: | |Description of Non-conformity / Observation (Part 1 by Auditor):
| | | | | |Auditor’s Name / Signature: Date: | |Auditee’s Name / Signature: Date: | |(to be completed: 1 moth) | |(a) Root Cause(s) (Part 2 by Auditee): | | | | | |2. (b) Correction and Corrective / Preventive Action Plans to be taken | |Correction Plans: | | | | | |Corrective / Preventive Action Plans: | | | | | |Auditee’s Name / Signature: Date: | |Verification of Corrective / Preventive Action: | | | | | |Auditor’s Name / Signature: Date: |
