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Preparing, approving and distributing the audit report
The audit report is generally the final stage in the audit
activities. It is prepared after the closing meeting where the audit
conclusions were presented and agreed to. All items from the closing
meeting should be in the audit report. This reinforces the need to
keep minutes of the opening and closing meetings.
Technically, if an audit conclusion is not shown in the audit
report, it didn't happen. If your company's procedures call for the
auditor or audit team to oversee any corrective actions required due
to audit nonconformances, the audit report should include a
statement to that effect.
Preparing the audit report:
The audit team leader should be responsible for the preparation and
contents of the audit report. The audit report should provide a
complete, accurate, concise and clear record of the audit, and
should include or refer to the following:
a) The audit objectives,
b) The audit scope, particularly identification of the
organizational and functional units or processes audited and the
time period covered,
c) Identification of the audit client,
d) Identification of the audit team leader and members,
e) The dates and places the on-site audit activities were conducted,
f) The audit criteria,
g) The audit findings,
h) The audit conclusions.
The audit report may also include or refer to the following, as
appropriate:
a) The audit plan,
b) A list of the auditee representatives,
c) A summary of the audit process, including the uncertainty and/or
obstacles encountered that could decrease the reliability of the
audit conclusions,
d) Confirmation that the audit objectives have been accomplished
within the audit scope in accordance with the audit plan,
e) Any areas not covered, although they are within the audit scope,
f) Any unresolved diverging audit opinions between the audit team
and the auditee,
g) Recommendations for improvement, if specified in the audit
objectives,
h) Agreed follow-up action plans, if any,
i) A statement of the confidential nature of the audit contents, and
j) The audit report distribution list.
Approving and distributing the audit report
The audit report should be issued within the agreed time period. If
this not possible, the reasons for the delay should be communicated
to the audit client and the new issue date should be agreed.
The audit report should be dated, reviewed and approved in
accordance with the audit program procedures.
The approved audit report should then be distributed to recipients
designated by the audit client, and maintain the confidentiality of
the report.
The links below are excerpts from the our
e-book "Explanations and Definitions
for ISO 19011:2002"
Section 1. ISO 19011 Scope
reference and definitions
Section 2. ISO 19011 Principles of
auditing
Section 3. ISO 19011 Managing an
audit program
Section 4. ISO 19011 Audit program
implementation
Section 5. ISO 19011 Audit
activities
Section 6. ISO 19011 Preparing for
onsite activities
Section 7. ISO 19011 Conducting
onsite activities
Section 8. ISO 19011 What the
auditor is looking for
Section 10. ISO 19011 Audit
techniques
Section 11. ISO 19011 Audit path
Section 12. ISO 19011 Effective
communications
Section 13. ISO 19011 Sampling
Section 14. ISO 19011 Audit
completion and follow-up
Section 15. ISO 19011 Competence
and evaluation of auditors
This represents a summary of the section in ISO 19011:2002. It's
suggested that you obtain an actual copy of the standard to refer to
for auditing program purposes.
EBook
"Explanations and Definitions for ISO 19011:2002"
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