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.
Ensure that the scope of the audit is clearly defined and understood by all team members before starting the observations.
Collect all relevant documentation such as policies, procedures, and previous audit reports that will aid in the observation process.
Interview key personnel to understand their roles, responsibilities, and any issues they may face that could impact the audit.
Go to the various operational areas to observe processes in action, noting any discrepancies or areas of non-compliance.
Document all observations, both positive and negative, with as much detail as possible to support future recommendations.
Hold a meeting with the audit team to discuss the findings and ensure everyone is on the same page before concluding the audit.
Compile all documented observations into a formal report that can be used for further analysis and decision-making.