Global Standard Best Practice Guideline Internal Audit Issue 2
Published:12 August 2008
Available in other languages
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.