Internal Auditing in Plain English

A Simple Guide to Super Effective ISO Audits

Craig Cochran

• Publisher: Paton Professional
• Year: 2017
• Print ISBN: 9781932828160
• eBook ISBN: 9781932828160
• Topic: Business
• Subtopic: Operations
• Index: Business

A successful internal audit program is essential to the success of any management system. A successful internal audit program also requires successful auditors. Auditing isn't taught in school and doesn't always come easily to those just starting out. Fortunately, bestselling author Craig Cochran has distilled down the essential elements of a successful internal audit program into plain English that anyone can understand. Just as he did with his bestselling ISO 9001: 2015 in Plain English book, Cochran has written a comprehensive yet easily understandable guide to internal auditing. Internal Auditing in Plain English was written so that anyone at any level of the organization can understand the basics of a successful internal auditing process. Plus, the book goes beyond the basics with comprehensive detail about establishing an internal audit program, selecting and training auditors, auditing requirements, interview techniques, planning audits, reporting, audit follow ups, and much more.This straightforward book is ideal for people who are new to internal auditing, experienced auditors who want to get more out of their audits, and for employees who just need a basic understanding of what internal auditing is and how it applies to them.Cochran uses real-world examples and frequently asked questions to help build a comprehensive understanding of a successful internal audit program and to build the skills of successful internal auditors.

Internal Auditing
in Plain English

A Simple Guide to Super Effective ISO Audits

Other Paton Professional Books by Craig Cochran

• ISO 9001:2015 in Plain English
• Becoming a Customer-Focused Organization
• The Continual Improvement Process
• Customer Satisfaction: Tools, Techniques, and Formulas for Success
• Internal Auditing in Plain English (Coming Soon)
• Problem Solving in Plain English
• The 7 Lessons: Management Tools for Success

Order these and other titles online at www.patonprofessional.com.

Internal Auditing

in Plain English

A Simple Guide to Super Effective ISO Audits

Craig Cochran

Chico, California

Most Paton Professional books are available at quantity discounts when purchased in bulk. For more information, contact:

Paton Professional

PO Box 44

Chico, CA 95927-0044

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© 2017 by Craig Cochran. All rights reserved.

Printed in the United States of America

ISBN: 978-1-932828-16-0

Notice of Rights

No part of this work covered by the copyright herein may be reproduced or used in any form or by any means—graphic, electronic, or mechanical, including photocopying, recording, taping, or information storage and retrieval systems—without permission in writing from Paton Professional.

Notice of Liability

The information in this book is distributed on an “as is” basis, without warranty. Although every precaution has been taken in the preparation of the book, neither the author nor Paton Professional shall have any liability to any person or entity with respect to any loss or damage caused or alleged to be caused directly or indirectly by the information contained in this book.

Staff

Publisher: Scott M. Paton

Editor: Laura Smith

Book design: Anita Jovanovic

Cover design: Miguel Kilantang

To Muriel, a model of patience and love

Contents

Introduction

Chapter 1

Principles of Internal Auditing

Chapter 2

Establishing the Audit Program

Chapter 3

Writing an Internal Audit Procedure

Chapter 4

Selecting and Training Internal Auditors

Chapter 5

Audit Scheduling

Chapter 6

Auditable Requirements

Chapter 7

Objective evidence

Chapter 8

Interviewing Techniques

Chapter 9

Writing Nonconformities

Chapter 10

Audit Planning

Chapter 11

Audit Checklists

Chapter 12

Opening Meetings

Chapter 13

Closing Meetings

Chapter 14

Reporting

Chapter 15

Audit Follow-Up

Chapter 16

The Most Essential Audit Questions

Chapter 17

Audit Practice

Chapter 18

Conclusion

Introduction

I first began auditing in the late 1980s, right around the time the first edition of ISO 9001 was published. This timing proved very fortunate. As ISO 9001 evolved, so did my auditing skills. After a few years, I realized that I could walk into almost any organization and perform a solid audit. I also realized that audits are never boring. Every single audit was a little different from the others, and I learned something new every time I performed one.

Audits offer limitless opportunities for learning. If you are someone who craves new knowledge and the opportunity to grow, auditing will never let you down. Now, after three decades of auditing, I still learn something new on every audit I perform.

I’ve also realized over the years that good auditors often make long-term friendships with the people they audit. It sounds a little odd, doesn’t it? After all, audits are an examination of sorts. Why would you make friends with your examiner? The reason is that an audit isn’t really an examination; it’s a partnership for improvement. The auditor is playing on the same team as the auditee. A good auditor isn’t trying to uncover bombshells or get anybody in trouble. The role of the auditor is to work with the auditee to show where an organization is meeting requirements and to help the auditee improve. If that’s not a good basis for friendship, I don’t know what is.

Part of the journey toward becoming an auditor is observing many other people develop as auditors. These observations can be distilled down to one important realization: Anybody can do it. That’s right, anybody can become a skilled and effective auditor. The only prerequisite is the desire to do it and the willingness to learn. Sure, there are certain personal attributes that are especially helpful, but they’re just bonuses.

Many people reading these words were probably “volun-told” to become auditors. The company needed auditors, and someone put your name on the list. Despite that sinking feeling in your stomach, fear not. You will be successful as an auditor if you can convince yourself that the positives outweigh the negatives, and you really do want to try. A few ounces of desire can convert to tons of success over your auditing career.

One of the most surprising things about auditing is the amount of fun it generates. Auditing is a lot of fun. Remember the fun you had participating in scavenger hunts? This is quite like auditing. You will observe audit trails that represent huge improvement opportunities for the organization. To fully reveal the truth, you will need to follow that audit trail and interpret the evidence. Digging to the bottom of situations is fun and rewarding. You might discover knowledge that nobody else in the organization has. Those of you who wanted to be explorers or detectives when you grew up… now’s your chance! Every audit is full of discoveries and epiphanies, and the process of uncovering them can only be described as fun.

Welcome to the wonderful world of auditing. You are embarking on a positive and satisfying journey that will have a significant, positive effect on the organizations you audit.

I hope this book will be an essential partner along the way.

Chapter 1

Principles of Internal Auditing

Principles ...

Table of contents

• InternalAuditingInPlainEnglish-July2017-ebook