Effective implementation of procedures and work instructions
Quality Standards and legal requirements
Equipment calibration (where applicable)
Full and correct completion of records
Correct filing of records
Checklist format and types of questions to consider
Avoid where possible closed questions, i.e. those which only require ‘yes’ or ‘no’ answers. Detailed answers add more value to the audit. However, closed questions are sometimes necessary if only confirming of something is needed.
Open questions usually begin with what, when, where, why, how, etc. Questions beginning with these words will encourage the auditee to give more details answers.
Obtaining good quality evidence (objective evidence)
The illustration below shows a good and bad example of obtained evidence. As a member of top management or a stakeholder of an organisation reading the audit evidence, the right hand response offers much more value and integrity.