Audit Observation Checklist ( AUDIT )

This checklist is designed to help auditors systematically observe and document important aspects during an audit process. It ensures that all necessary observations are made to provide a thorough and unbiased report.

• Review Audit Scope

  Ensure that the scope of the audit is clearly defined and understood by all team members before starting the observations.

• Gather Necessary Documents

  Collect all relevant documentation such as policies, procedures, and previous audit reports that will aid in the observation process.

• Conduct Preliminary Interviews

  Interview key personnel to understand their roles, responsibilities, and any issues they may face that could impact the audit.

• Perform On-Site Observations

  Go to the various operational areas to observe processes in action, noting any discrepancies or areas of non-compliance.

• Record Findings

  Document all observations, both positive and negative, with as much detail as possible to support future recommendations.

• Discuss Findings with Team

  Hold a meeting with the audit team to discuss the findings and ensure everyone is on the same page before concluding the audit.

• Prepare Observation Report

  Compile all documented observations into a formal report that can be used for further analysis and decision-making.