Internal Audit Checklist of Repair &

Maintenance

Check that the preventive maintenance schedules of plant & machinery and equipments have been
made at regular intervals in respect of all the branches of engineering -> Mechanical
/Electrical Instrumental / Electronics etc.

Ensure that the preventive maintenance schedule is approved in writing by the Head of Engineering.

Ensure that preventive maintenance schedule is carried out as per the plan. Comment on the back log,
if any.

Ensure that the preventive maintenance schedule includes all the plant machinery and equipments.

The entries is respect of actual preventive maintenance should be made in the schedule drawn along
with the date / name and designation of the employee who have actually carried out the preventive
maintenance .

Check whether there is any deviation from the planned preventive maintenance schedule . Enquire
in to the reason for such a deviation and comment upon it.

Enquire in to the system / method / procedure of carrying out breakdown . maintenance. Check the
format of Job Order / Complaint form / Break down form by the Engineering Department to attend
the breakdown of machines / equipment.

Ensure that the necessary details are incorporated such as Department, detail of site of breakdown /
date and time of breakdown / date and time of breakdown rectification / signature with name and
designation of the person who has initiated the job order / signature with name and designation of the
person who has actually attended the problem and rectified it.

Carry out a review of the job order forms to locate the time taken to attend to the break down . Ensure
that the breakdown is attended to speedily and also make / obtain a list of pending job order /
complaints.

Check that the job order form / complaint form format is proper and all the columns are filled in
properly and completely. Also ensure that one copy of the job order form is filled and kept by the
Engineering Department for record, safely and securely.

Check the log books of machines / equipment to ascertain the time lag between the break down of
the machine and the time when machine started working .

Check the budget v/s actual position of the Engineering Department. Comment on the negative
variances from the budget.

Work Order for repairs / fabrication work etc.given to the out side parties : Ensure that the work order
given to the out side parties for carrying out any kind of repair / fabrication work related to
engineering are issued before the start of the work . This aspect has to be strictly adhered to. The bills
submitted by the contractor should be compared with the Work order and then the bill may be passed
accordingly.

No work should be started by the contractors unless the work order containing estimate of quantity
and value has been issued before the start of the work.

5% variation in quantity and value may be allowed only in those cases where it is not possible to
estimate in advance with 100% accuracy the quantity and value of work . Rates should be negotiated
with the parties before the start of the work .