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carla

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Posted 10 June 2006 - 02:19 PM

Hi everyone

I am required to discuss in detail the role of the audit and distinguish between the various types of audit and their significance.


Can anyone help me in finding further information on Internal audit, external audit and third party audit and their significance?

Thanks in advance :hypocrite:



Subhas C Biswas

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Posted 11 June 2006 - 04:28 AM

Dear Calra,

Following is the ISO 19011:2002 definition of audit. It explains all audits in brief.
-------------------------------------------------
3.1

audit
systematic, independent and documented process for obtaining audit evidence (3.3) and evaluating it objectively to determine the extent to which the audit criteria (3.2) are fulfilled

NOTE 1 Internal audits, sometimes called first-party audits, are conducted by, or on behalf of, the organization itself for management review and other internal purposes, and may form the basis for an organization's self-declaration of conformity. In many cases, particularly in smaller organizations, independence can be demonstrated by the freedom from responsibility for the activity being audited.

NOTE 2 External audits include those generally termed second- and third-party audits. Second-party audits are conducted by parties having an interest in the organization, such as customers, or by other persons on their behalf. Third-party audits are conducted by external, independent auditing organizations, such as those providing registration or certification of conformity to the requirements of ISO 9001 or ISO 14001.

NOTE 3 When a quality management system and an environmental management system are audited together, this is termed a combined audit.

NOTE 4 When two or more auditing organizations cooperate to audit a single auditee (3.7), this is termed a joint audit.

Hope this clarifies the issue.

Regards.

Subhas C Biswas




Hi everyone

I am required to discuss in detail the role of the audit and distinguish between the various types of audit and their significance.
Can anyone help me in finding further information on Internal audit, external audit and third party audit and their significance?

Thanks in advance :hypocrite:



Simon

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Posted 11 June 2006 - 07:44 PM

Thanks very much for that Subhas.

Carla what do you mean by "significance"?

By the way welcome to the forums both of you. :thumbup:

Simon


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carla

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Posted 11 June 2006 - 07:52 PM

Thanks guys, your help is very much appreciated.

I think I have enough information to complete this assignment now, but if it gets referred, I will for sure be back.


Simon, thank you for your welcome

"significance", I think this means what impact it has in using each audit method. I.e. its advantages or disadvantages.

Carla



Simon

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Posted 11 June 2006 - 08:26 PM

Just ask if you need any further help Carla. If you want post your completed assignment and we'll review it and see if we can eek out a few more % points.

Good luck!

Simon


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carla

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Posted 11 June 2006 - 09:39 PM

Assignment now remove


Edited by carla, 16 June 2006 - 05:42 PM.




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