Page 232 - The Handbook for Quality Management a Complete Guide to Operational Excellence

218 P r o c e s s C o n t r o l Q u a l i t y A u d i t s 219

• Issue the audit summary report.
• Present the complete audit findings, including all notes, reports,
checklists, CARs, etc., to the quality manager.
• Prepare a final audit report.
• Follow up on CARs.

Audit Reporting Process
Audit results are reported while the audit is in progress and upon comple-
tion of the audit. The principle is simple: the auditor should keep the
auditee up-to-date at all times. This is a corollary of the “no surprises”
principle. In addition, it helps the auditor avoid making mistakes by mis-
interpreting observations; in general, the auditee is better informed about
internal operations than the auditor.
Auditees should be informed before, during, and after the audit. Prior
to the audit, the auditee is told the scope, purpose, and timing of the audit
and allowed to play an active role in planning the audit. Upon arrival
the auditor and auditee should meet to review plans and timetables for the
audit. Verbal daily briefings should be made, presenting the interim results
and tentative conclusions of the auditor. At these meetings the auditee is
encouraged to present additional information and clarification to the auditor.
Written minutes of these meetings should be maintained and published.
Upon completion of the audit an exit briefing is recommended.
As a matter of courtesy, an interim report should be issued as soon as pos-
sible after completion of the audit. The interim report should state the main
findings of the auditor and the auditor’s preliminary recommendations.
Formal audit reports are the ultimate product of the audit effort. Formal
audit reports usually include the following items:
• Audit purpose and scope
• Audit observations
• Conclusions and recommendations
• Objectives of the audit
• Auditor, auditee, and third-party identification

• Audit dates
• Audit standards used
• Audit team members
• Auditee personnel involved
• Statements of omission
• Qualified opinions
• Issues for future audits

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