Process Improvement by Effective Internal Auditing

The role of internal auditing in assisting with the mitigation of key risks threatening organisations has increased, not least, for example, in ensuring that engagements are performed more effectively and efficiently, and that all the key risks of organisations are addressed, but also to ensure that scarce internal audit resources are used optimally. This article describes the development of a model that can be used by internal auditors to perform this task, including the use of optimized checklists and procedures developed specifically based on the auditors experience level. The model was developed from a study of the academic literature, current business practice norms, my experience as auditor, and other documentation. However, a concern is that the risk management strategy currently implemented by organisations is not mature enough for internal auditing to rely on the outcome of the risk management process, a prerequisite for the model to function optimally. A second concern is that internal auditing is reluctant to use a pure risk-based approach when performing audit engagements and still prefers to use a control-based approach with more emphasis placed on high risk areas.

Purpose / Goals

Big Picture on ISO14001/ OHSAS 18001

Importance of Internal Auditing to a Successful Management System

Provide Examples of Good Auditing 

Explain What a 3rd Party (certification) Auditor is Looking For

Identify Common Problem Areas

Development of specific checklists based on the auditors