Internal auditing is a key factor in ensuring continued compliance with company policy and procedures and must be regarded by the senior management of a company as being critical to its operation.

A comprehensive internal audit system is fundamental to a company's safety and quality system as it provides confirmation that systems and procedures are operating effectively and identifies areas that require improvement.

This guideline provides a framework for the user to:

•           Plan an audit schedule

•           Define the requirements for staff undertaking internal audits

•           Consider the aspects necessary to conduct an audit

•           Record audits correctly

•           Give guidance on corrective action to be undertaken

•           Identify opportunities for continual improvement.