¿CÓMO HACER UNA AUDITORIA INTERNA? 6 Pasos claves.

How to Conduct an Internal Audit

Introduction to Internal Audits

• An internal audit is defined as a systematic, objective, and documented process for examining, reviewing, and evaluating an organization's operations, systems, records, and activities to ensure compliance with standards.

Purpose of Internal Audits

• The main purpose of an internal audit is to verify the accuracy, integrity, effectiveness of processes, and compliance with regulations while also promoting continuous improvement.

• It is crucial that internal auditors are competent and impartial in their evaluations.

Step 1: Planning the Audit

• Define Scope: Identify the processes, areas, and systems that will be evaluated during the audit.

• Select Audit Team: Assemble a team of competent internal auditors from within the organization or hire external professionals.

• Establish Objectives: Clearly define what the audit aims to achieve regarding compliance with specific standards or identifying areas for improvement.

• Prepare Audit Plan: Create a detailed plan including dates, locations, interviewees, and necessary resources.

Step 2: Conducting the Audit

• Document Review: Start by reviewing relevant documentation such as policies and procedures.

• Interviews: Conduct interviews with personnel responsible for audited processes to understand implementation practices.

• Observation: Observe workplace operations if necessary to verify adherence to procedures.

• Evidence Collection: Document evidence of conformity or non-conformity with established standards.

Step 3: Evaluating Findings

• Comparison with Standards: Compare collected evidence against relevant standards and procedures.

• Identify Non-Conformities: Detect any deviations from established standards or procedures.

• Determine Root Causes: Investigate underlying causes of non-conformities to understand why they occurred.

Step 4: Reporting Findings

• Prepare an audit report that includes findings, conclusions drawn from the audit process, and recommendations for improvements.

Step 5 & 6: Communication & Continuous Improvement

• Present results to senior management and those responsible for audited areas; follow up on corrective actions proposed by auditees.