1.Interview personnel
Based on your audit planning and checklist questions, ask employees about their jobs. Listen to what they tell you and see if their explanations match the defined process. Use open-ended questions to elicit more complete responses. Do not be afraid to challenge and probe or follow an audit trail to see where it leads you. Talking to people is the best possible way to test their understanding and knowledge about the processes and sub-processes in which they are involved.
2. Observe operations
Aid your own understanding of the process by watching it being performed. See if the observed practices comply with requirements. You will discover the persons being interviewed are more relaxed when you allow them to demonstrate their jobs. In addition, internal audits will be less disruptive since work is actually being completed.
3.Review documents and records
Ask the persons being interviewed what documents and records are used in their work. You may find documents, records and forms beyond those identified in your audit planning. See if the documents are adequately controlled and available for use. Refer to the documents and records to help you follow the work being shown. Verify the records described in the documents are being properly collected and controlled. Also challenge the need for documentation and always try to find better and more effective ways of managing and controlling the processes being audited.
4. Examine records
Auditors cannot interview every person, observe every activity, look at every document, and evaluate every record. You should strive for representative samples that allow you to make informed judgements. Since audits are limited due to sampling, non-conformities may continue to exist in the system beyond those identified and reported. However, with time and well planned audits you can feel confident that you have thoroughly reviewed your system and its performance.
