Document No.

PROCEDURE FOR INTERNAL

GSE-QMS-MS-002
AUDITING
Revision: 00

(Gulf Steel & Engineering, Qatar)

PROCEDURE FOR INTERNAL AUDITING

Document No. GSE-QMS-MS-002 Rev: 00 Date:01/03/2017

Prepared By Reviewed By Approved

Name SHIRAZ.P ASHRAF TAHA

Sign
Date
 Document No.
PROCEDURE FOR INTERNAL
GSE-QMS-MS-002
AUDITING
Revision: 00

TABLE OF CONTENT

01 Introduction & Purpose

02 Scope
03 Terms & Definitions

04 Requirements
05 Process

06 Forms & Records

07 Revision History
 Document No.
PROCEDURE FOR INTERNAL
GSE-QMS-MS-002
AUDITING
Revision: 00

1. Introduction & Purpose

The purpose of this procedure is to define Companys process for under taking
internal audits in order to assess the effectiveness of the application of ISO 9001:2008

1.1 Audit Procedures and Objectives

The main objective of an internal audit is to assess and, when necessary, improve
the effectiveness of internal business controls, risk-management plans and overall
business processes. Audit procedures typically start by assessing current processes
and procedures. Auditors then analyze and compare results against internal control
objectives to determine whether audit results comply with internal policies and
procedures as well as federal and state rules and regulations. As a final step,
auditors compile an audit report to present to the business owner.

1.2 Assessment Techniques

Assessment techniques are designed to ensure internal auditors fully understand
internal control procedures and determine whether employees are complying with
internal control directives. Auditors try to avoid disrupting the daily workflow by
starting the internal audit process using indirect assessment technique. These include
reviewing existing documentation such as flowcharts, manuals and departmental
control policies. Creating audit trails that trace specific processes from start to finish
are another common assessment technique. Techniques in the second phase,
including one-on-one interviews and process observations, are techniques internal
auditors use if audit trails or document reviews dont fully answer auditors questions.

1.3 Analysis Techniques

Internal audit analysis techniques include substantive procedures that are designed
to determine whether work products contain data entry errors or whether financial
statements contain misstatements. Analysis techniques can be used to test random
data or target specific data if an internal auditor feels an internal control process is
at risk.

2.0 Scope
The scope of this procedure is focused on assessing the effectiveness of quality
management system. Where such processes are found to be deficient, the audit will
lead to improvement in those processes. By applying the principles of auditing the
company ensures that all audits are conducted with due professional care, integrity
and independence. All conclusions derived from the audit are based upon
objective, traceable evidence.
 Document No.
PROCEDURE FOR INTERNAL
GSE-QMS-MS-002
AUDITING
Revision: 00

3. Terms & Definitions

3.1 Internal Audit: mean a managerial tool, which evaluates effectiveness of the
quality management system
3.2 Internal Auditor: mean any competent person(s) with responsibility of
undertaking internal audits.
3.3 Non-conformance: mean an observation that indicates a policy or practice is
contrary to the requirements of the standard or documented procedures

4.0 Requirements
4.1 Internal Auditor Qualification
Internal Auditor candidates are selected from permanent staff members
Internal Auditor candidates must successfully complete an auditor training
course.
Internal Auditor qualifications must be maintained in the employee training
records.

5.0 Process
5.1 Audit Preparation
ISO 9000 procedures are audited a minimum of twice a year. The maximum interval
between audits is six months amend as applicable. Audits may be completed with
a greater frequency if determined by the Quality Management Representative.

Quality Management Representative is required to:

Establish and implement audit program
Evaluate and select competent Internal Auditors
Define the audit criteria, scope and method
Assign audit duties to the Internal Auditors
Maintain records of briefings

Top Management is required to:

Provide authority to the audit program
Communicate audit mandate

Internal Auditor is required to:

Review relevant requirements of ISO 9001:2008
Conduct document review
Review and prepare audit checklist
 Document No.
PROCEDURE FOR INTERNAL
GSE-QMS-MS-002
AUDITING
Revision: 00

5.2 Audit Initiation

Internal Auditor is required to:

Arrange audit appointment and conduct opening meeting
Conduct audit using audit method described by the QMR
Sample and observe necessary process inputs/outputs to establish audit trail
Record objective evidence to verify compliance or non-conformance
Initiate non-conformance process where required, update log
Initiate corrective/preventive action processes where required, update log
Conduct follow-up audit to verify close out of non-conformances
Follow-up audit to verify effectiveness of corrective/preventive actions
Conduct close out meeting
Report audit findings to the Quality Management Representative

5.3 Audit Completion

Quality Management Representative is required to:

Review and approve audit report
Communicate audit report findings
Make recommendations for improvement
Update the audit program and audit schedule
Obtain feedback on the audit process
Improve audit process

Top Management is required to:

Use audit evidence to drive improvement
Use audit evidence to promote best practice

5.4 Audit Documentation & Records

All documentation and records generated by the internal audit process will be
managed in accordance with ISO 9001:2008. A final report is significantly more
formal and includes a summary of the procedures and techniques used in
completing the audit, a description of audit findings and suggestions for changes or
improvements to internal controls and control procedures.

6.0 Forms & Records

Quality Management Systems Manual Section 8.2.2
Internal Audit Schedule Form F103.1
Internal Audit Assignment Form F103.2
Internal Audit Checklist Form F103.3
 Document No.
PROCEDURE FOR INTERNAL
GSE-QMS-MS-002
AUDITING
Revision: 00

Internal Audit Report Form F103.4

Internal Audit Feedback Form F103.5
Non Conformance Report Form F104.1
Non Conformance Report Log Form F104.2
Corrective Action Request Form F105.1
Corrective Action Request Log Form F105.2

7. Revision History

No. Date Desription

1 01/03/2017 Ist Issue