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Global Standard Best Practice Guideline Internal Audit Issue 2

  • SKU: 978-1-78490-113-4

  • Publish Date: 12 August 2008

  • Size: A4

  • Publisher: BRCGS

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.

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