There are many processes when companies apply for intellectual property standards. How to conduct an internal audit? What is the process of corporate internal audit? Next, the editor will answer one by one:
How to conduct internal audits and know how to implement production standards
Definition: Internal audits, also known as first-party audits, are conducted by or on behalf of the organization for management review and other internal purposes and may serve as the basis for an organization's self-declaration of qualifications.
Internal review process
1. Develop an annual audit plan
Formulate an annual audit plan based on the company's actual operating conditions for the year, including the number of audits, approximate audit time, audit methods, audit scope, etc. Annual audits should be conducted at least once a year, no more than 12 months apart, and all elements, locations and activities should be covered within one audit cycle.
2. Establish an internal audit team
The enterprise management representative appoints the leader of the internal audit team, designates the members of the audit team, and establishes the internal audit team. The internal auditor is usually a person who is familiar with the standards of this Code and the management status of the enterprise. The independence of the internal auditor should be considered when setting up the audit team. Therefore, at least 2 members of the internal audit team are required, and internal auditors cannot review content related to their work.
3. Develop internal audit implementation plan
The internal audit implementation plan is a more detailed implementation plan based on the annual audit plan and is generally organized and prepared by the leader of the internal audit team. The plan should include the purpose of the audit, the scope of the audit, the audit criteria, the date of the audit, the name of the audit department, the personnel of the internal audit team, the division of labor and the audit schedule.
4. Prepare internal audit form
In order to ensure the integrity and effectiveness of internal audit, the internal auditor should prepare an internal audit checklist according to the arrangements of the internal audit implementation plan, listing the items and key points related to the audited department.
5. First meeting
The first meeting generally includes the following:
(1) Meeting begins: Participants sign in, the audit team leader announces the start of the meeting, and invites company leaders to speak in a timely manner.
(2) Announce the audit plan and clarify the audit purpose, scope and basis standards.
(3) Introduce the members and division of labor of the audit team.
(4) Emphasis on the principles of auditing: Emphasize the objectivity and fairness of auditing, explain that auditing is a sampling process, and propose reporting forms for non-conformities, etc.
(5) Determine the time, location, attendees, etc. of the last meeting.
6. On-site audit
During the on-site audit stage, the head of the internal audit team is responsible for the control of the entire audit process. Internal auditors should collect objective evidence by asking questions and conversations, reviewing documents and records, and conducting on-site inspections according to the internal audit implementation plan and internal audit checklist. On-site audits should collect evidence of compliance and non-compliance with standards or documents in the organization; the audit team should ensure that internal audit records are clear, accurate, and traceable, and make judgments about compliance or non-compliance based on the requirements of corresponding clauses in standards or related documents; audit Any results considered to be non-conforming shall be approved by the audit department.
7. Review team meeting
The audit team meeting is held after the completion of the audit work and is chaired by the leader of the internal audit team and attended by members of the internal audit team. The main purpose is to discuss and resolve controversial issues in the internal audit and organize the audit results on the same day.
8.Issue an internal audit failure report
Unqualified project reports are issued by internal auditors based on the audit status. According to the severity of the unqualified items, the unqualified items are divided into general unqualified items and serious unqualified items. The nonconforming project report shall include at least the following contents: name of the audit department; date of audit; description of non-compliance facts; non-compliance with standards or documented basis; type of non-compliance; corrective and preventive actions and completion date; verification of corrective and preventive actions.
9. Closing meeting
The main purpose of the last meeting is to introduce the overall situation of the audit to the audited department and put forward follow-up work requirements, which also marks the end of the on-site audit. The final meeting generally includes the following:
(1) Participants sign in, and the audit team leader thanks the audited department for its cooperation during the audit.
(2) Reaffirm the purpose, scope and basis of the audit.
(3) Introduce the overall situation of the audit and announce the audit conclusions. Introduce the audit situation, comprehensively summarize the advantages and disadvantages of the system work, and draw conclusions on the consistency and effectiveness of the enterprise management system.
(4) Read out the report of non-conformities, state the number of non-conformities, classify them and read them out in sequence.
(5) Put forward requirements for corrective measures, deadlines for completing corrective measures, and methods for verifying corrective measures.
(6) Emphasis on the limitations of auditing: Auditing is conducted on a sampling basis, and there are certain risks.
(7) The audit team leader announced the official end of the audit activity, thanked the audited department again for its cooperation and support during the audit, and promptly asked the leader to speak.
10. Preparation and distribution of internal audit reports
The internal audit report is prepared by the leader of the audit team, and after approval by the leader, it is sent to relevant departments and personnel according to the scope of distribution. The internal audit report shall at least include the following contents: audit date, audit purpose, audit scope, audit basis, audit standards, audit department, audit team members, unqualified items and allocation of unqualified items, system audit conclusions and internal audit report distribution list.
11. Rectify discrepancies and verify
(1) Responsible for analyzing the reasons, formulating corrective measures, and implementing corrective measures.
(2) For projects that do not meet the rectification requirements, internal auditors should conduct follow-up verification. The verification includes: whether the rectification measures are completed on time and whether the expected results are achieved.
(3) During the implementation of rectification measures, if the problem cannot be completed on time, the responsible department should explain the reasons to the manager representative and apply for an extension of the time limit; if multiple departments are involved in the implementation process and the dispute is difficult to resolve, the manager representative can be asked to coordinate and formulate a solution.
The above is useful information for enterprises to conduct internal audits before the implementation of intellectual property standards. Internal audit is a random inspection of a company during a specific period. Because it cannot cover all time, activities, and employees of a business, and the sampling is random, an audit is inconclusive. At the same time, internal audit should be representative to ensure the objectivity and impartiality of internal audit.