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1. TABLE OF CONTENT
a. Introduction
Objectives
Description of Internal Quality Audit
Scope of IQA
Benefit of IQA
The key principle of internal audit
The role of internal audit
Quality audit documentation
b. Managing the internal audit program
Process flow for the management of an audit program
Authority for internal audit program
Establishing the audit program
Audit program implementation
Monitoring and reviewing the audit program
c. Audit activities
Overview of audit activities
Initiating the audit
Conducting document review
Preparing for on-site audit activities
Conducting on-site audit activities
Preparing, approving, and distributing the internal audit report
Completing and conducting audit follow-up
d. Conclusion
e. References
EUROPEAN COMMITTEE FOR STANDARDISATION - Implementing Agency for the Contract No ASIA/2003/069-236
ASEAN SECRETARIAT - Jl. Sisingamangaraja No. 70 A - 12110 Jakarta Selatan Tel: +62.21. 726 2991 Fax: +62.21. 739 8234
ASEAN COSMETIC GMP
Training Manual Module 9
INTERNAL AUDIT
Project co-financed Project co-financed
Prepared by Lam Kok Seng - Singapore by Asean
by European Union
2. INTRODUCTION
2.1. Objective:
to understand the general description and requirement of internal audit
to identify the role of self inspection of internal audit in the quality management
system
to learn how to plan and perform the internal audit and take remedial action
based on the result of internal audit
EUROPEAN COMMITTEE FOR STANDARDISATION - Implementing Agency for the Contract No ASIA/2003/069-236
ASEAN SECRETARIAT - Jl. Sisingamangaraja No. 70 A - 12110 Jakarta Selatan Tel: +62.21. 726 2991 Fax: +62.21. 739 8234
ASEAN COSMETIC GMP
Training Manual Module 9
INTERNAL AUDIT
Project co-financed Project co-financed
Prepared by Lam Kok Seng - Singapore by Asean
by European Union
EUROPEAN COMMITTEE FOR STANDARDISATION - Implementing Agency for the Contract No ASIA/2003/069-236
ASEAN SECRETARIAT - Jl. Sisingamangaraja No. 70 A - 12110 Jakarta Selatan Tel: +62.21. 726 2991 Fax: +62.21. 739 8234
ASEAN COSMETIC GMP
Training Manual Module 9
INTERNAL AUDIT
Project co-financed Project co-financed
Prepared by Lam Kok Seng - Singapore by Asean
by European Union
EUROPEAN COMMITTEE FOR STANDARDISATION - Implementing Agency for the Contract No ASIA/2003/069-236
ASEAN SECRETARIAT - Jl. Sisingamangaraja No. 70 A - 12110 Jakarta Selatan Tel: +62.21. 726 2991 Fax: +62.21. 739 8234
ASEAN COSMETIC GMP
Training Manual Module 9
INTERNAL AUDIT
Project co-financed Project co-financed
Prepared by Lam Kok Seng - Singapore by Asean
by European Union
EUROPEAN COMMITTEE FOR STANDARDISATION - Implementing Agency for the Contract No ASIA/2003/069-236
ASEAN SECRETARIAT - Jl. Sisingamangaraja No. 70 A - 12110 Jakarta Selatan Tel: +62.21. 726 2991 Fax: +62.21. 739 8234
ASEAN COSMETIC GMP
Training Manual Module 9
INTERNAL AUDIT
Project co-financed Project co-financed
Prepared by Lam Kok Seng - Singapore by Asean
by European Union
is used to assess if a process is working, if things are being done the way they
are supposed to be done. However at the same time it is an excellent way of
measuring the effectiveness of company’s procedures.
audits are also used to check any previously identified non-conformances or
business changes. A good opportunity to assess how effective the changes have
been done.
EUROPEAN COMMITTEE FOR STANDARDISATION - Implementing Agency for the Contract No ASIA/2003/069-236
ASEAN SECRETARIAT - Jl. Sisingamangaraja No. 70 A - 12110 Jakarta Selatan Tel: +62.21. 726 2991 Fax: +62.21. 739 8234
ASEAN COSMETIC GMP
Training Manual Module 9
INTERNAL AUDIT
Project co-financed Project co-financed
Prepared by Lam Kok Seng - Singapore by Asean
by European Union
Establishing
the internal audit program
obectives
responsibilitties Plan
resources
procedure and guidance
Figure 1.
Illustration of the process flow for internal audit
EUROPEAN COMMITTEE FOR STANDARDISATION - Implementing Agency for the Contract No ASIA/2003/069-236
ASEAN SECRETARIAT - Jl. Sisingamangaraja No. 70 A - 12110 Jakarta Selatan Tel: +62.21. 726 2991 Fax: +62.21. 739 8234
ASEAN COSMETIC GMP
Training Manual Module 9
INTERNAL AUDIT
Project co-financed Project co-financed
Prepared by Lam Kok Seng - Singapore by Asean
by European Union
schedule internal audits on the basis of the status and importance of the
activity/area being audited
conduct follow-up audit activities to verify and record the implementation and
effectiveness of any corrective action taken
EUROPEAN COMMITTEE FOR STANDARDISATION - Implementing Agency for the Contract No ASIA/2003/069-236
ASEAN SECRETARIAT - Jl. Sisingamangaraja No. 70 A - 12110 Jakarta Selatan Tel: +62.21. 726 2991 Fax: +62.21. 739 8234
ASEAN COSMETIC GMP
Training Manual Module 9
INTERNAL AUDIT
Project co-financed Project co-financed
Prepared by Lam Kok Seng - Singapore by Asean
by European Union
EUROPEAN COMMITTEE FOR STANDARDISATION - Implementing Agency for the Contract No ASIA/2003/069-236
ASEAN SECRETARIAT - Jl. Sisingamangaraja No. 70 A - 12110 Jakarta Selatan Tel: +62.21. 726 2991 Fax: +62.21. 739 8234
ASEAN COSMETIC GMP
Training Manual Module 9
INTERNAL AUDIT
Project co-financed Project co-financed
Prepared by Lam Kok Seng - Singapore by Asean
by European Union
EUROPEAN COMMITTEE FOR STANDARDISATION - Implementing Agency for the Contract No ASIA/2003/069-236
ASEAN SECRETARIAT - Jl. Sisingamangaraja No. 70 A - 12110 Jakarta Selatan Tel: +62.21. 726 2991 Fax: +62.21. 739 8234
ASEAN COSMETIC GMP
Training Manual Module 9
INTERNAL AUDIT
Project co-financed Project co-financed
Prepared by Lam Kok Seng - Singapore by Asean
by European Union
EUROPEAN COMMITTEE FOR STANDARDISATION - Implementing Agency for the Contract No ASIA/2003/069-236
ASEAN SECRETARIAT - Jl. Sisingamangaraja No. 70 A - 12110 Jakarta Selatan Tel: +62.21. 726 2991 Fax: +62.21. 739 8234
ASEAN COSMETIC GMP
Training Manual Module 9
INTERNAL AUDIT
Project co-financed Project co-financed
Prepared by Lam Kok Seng - Singapore by Asean
by European Union
EUROPEAN COMMITTEE FOR STANDARDISATION - Implementing Agency for the Contract No ASIA/2003/069-236
ASEAN SECRETARIAT - Jl. Sisingamangaraja No. 70 A - 12110 Jakarta Selatan Tel: +62.21. 726 2991 Fax: +62.21. 739 8234
ASEAN COSMETIC GMP
Training Manual Module 9
INTERNAL AUDIT
Project co-financed Project co-financed
Prepared by Lam Kok Seng - Singapore by Asean
by European Union
4. AUDITING ACTIVITIES
Figure 2
Overview of audit activities
EUROPEAN COMMITTEE FOR STANDARDISATION - Implementing Agency for the Contract No ASIA/2003/069-236
ASEAN SECRETARIAT - Jl. Sisingamangaraja No. 70 A - 12110 Jakarta Selatan Tel: +62.21. 726 2991 Fax: +62.21. 739 8234
ASEAN COSMETIC GMP
Training Manual Module 9
INTERNAL AUDIT
Project co-financed Project co-financed
Prepared by Lam Kok Seng - Singapore by Asean
by European Union
EUROPEAN COMMITTEE FOR STANDARDISATION - Implementing Agency for the Contract No ASIA/2003/069-236
ASEAN SECRETARIAT - Jl. Sisingamangaraja No. 70 A - 12110 Jakarta Selatan Tel: +62.21. 726 2991 Fax: +62.21. 739 8234
ASEAN COSMETIC GMP
Training Manual Module 9
INTERNAL AUDIT
Project co-financed Project co-financed
Prepared by Lam Kok Seng - Singapore by Asean
by European Union
Determination of the extent of conformity of the implementation of Good
Manufacturing Practices, or part of it
Evaluation of the capability of the management system to ensure
compliance with GMP requirements
Evaluation of the effectiveness of the management system in meeting its
specific objectives
Identification of areas for potential improvement.
The audit scope describes the extent and boundaries of the audit, such as
physical locations, organization units, activities and processes to be audited, as
well as the time period covered by the audit
The audit criteria are used as a reference against which conformity is
determined and may include applicable policies, procedures, laws and
regulations, management system requirement, or contractual agreement with
suppliers.
EUROPEAN COMMITTEE FOR STANDARDISATION - Implementing Agency for the Contract No ASIA/2003/069-236
ASEAN SECRETARIAT - Jl. Sisingamangaraja No. 70 A - 12110 Jakarta Selatan Tel: +62.21. 726 2991 Fax: +62.21. 739 8234
ASEAN COSMETIC GMP
Training Manual Module 9
INTERNAL AUDIT
Project co-financed Project co-financed
Prepared by Lam Kok Seng - Singapore by Asean
by European Union
decisive, i.e. reaches timely conclusions based on logical reasoning and
analysis; and
self-reliant, i.e. acts and funchtions independently whi;e interacting
effectively with others.
Has knowledge and skills of GMP and QMS
Has generic knowledge and skills of Good Manufacturing Practices and
quality management system
Audit principles, procedures and techniques to enable the auditor to apply
those appropriate to different audits and ensure that audits are conducted
in a consistent and systematic manner.
Management system and reference documents to enable the auditor to
comprehend the scope of audit and apply audit criteris.
Organizational situations to enable the auditor to comprehend the
organization’s operational context.
Auditor will :
record, in the Audit Report, the people, program/course/area and
documents they interviewed or examined.
note, in the Audit Report, any people, program/course/area or documents
they were unable to interview or examine.
always review the previous audit report prior to conducting an audit to help
in determining the strategy for the coming audit.
EUROPEAN COMMITTEE FOR STANDARDISATION - Implementing Agency for the Contract No ASIA/2003/069-236
ASEAN SECRETARIAT - Jl. Sisingamangaraja No. 70 A - 12110 Jakarta Selatan Tel: +62.21. 726 2991 Fax: +62.21. 739 8234
ASEAN COSMETIC GMP
Training Manual Module 9
INTERNAL AUDIT
Project co-financed Project co-financed
Prepared by Lam Kok Seng - Singapore by Asean
by European Union
EUROPEAN COMMITTEE FOR STANDARDISATION - Implementing Agency for the Contract No ASIA/2003/069-236
ASEAN SECRETARIAT - Jl. Sisingamangaraja No. 70 A - 12110 Jakarta Selatan Tel: +62.21. 726 2991 Fax: +62.21. 739 8234
ASEAN COSMETIC GMP
Training Manual Module 9
INTERNAL AUDIT
Project co-financed Project co-financed
Prepared by Lam Kok Seng - Singapore by Asean
by European Union
EUROPEAN COMMITTEE FOR STANDARDISATION - Implementing Agency for the Contract No ASIA/2003/069-236
ASEAN SECRETARIAT - Jl. Sisingamangaraja No. 70 A - 12110 Jakarta Selatan Tel: +62.21. 726 2991 Fax: +62.21. 739 8234
ASEAN COSMETIC GMP
Training Manual Module 9
INTERNAL AUDIT
Project co-financed Project co-financed
Prepared by Lam Kok Seng - Singapore by Asean
by European Union
Figure 4
An example of a questionnaire with open ended questions
EUROPEAN COMMITTEE FOR STANDARDISATION - Implementing Agency for the Contract No ASIA/2003/069-236
ASEAN SECRETARIAT - Jl. Sisingamangaraja No. 70 A - 12110 Jakarta Selatan Tel: +62.21. 726 2991 Fax: +62.21. 739 8234
ASEAN COSMETIC GMP
Training Manual Module 9
INTERNAL AUDIT
Project co-financed Project co-financed
Prepared by Lam Kok Seng - Singapore by Asean
by European Union
Depending upon the scope and complexity of the audit, it can be necessary to
make formal arrangements for communication within the audit team and with
the auditee during the audit.
The audit team should confer periodically to exchange information, assess
audit progress, and reassign work between the audit team members as
needed.
Evidence collected during audit that suggests an immediate and significant risk
(e.g. safety or product quality) should be reported without delay to the
auditee, and as appropriate to the respective Manager.
EUROPEAN COMMITTEE FOR STANDARDISATION - Implementing Agency for the Contract No ASIA/2003/069-236
ASEAN SECRETARIAT - Jl. Sisingamangaraja No. 70 A - 12110 Jakarta Selatan Tel: +62.21. 726 2991 Fax: +62.21. 739 8234
ASEAN COSMETIC GMP
Training Manual Module 9
INTERNAL AUDIT
Project co-financed Project co-financed
Prepared by Lam Kok Seng - Singapore by Asean
by European Union
EUROPEAN COMMITTEE FOR STANDARDISATION - Implementing Agency for the Contract No ASIA/2003/069-236
ASEAN SECRETARIAT - Jl. Sisingamangaraja No. 70 A - 12110 Jakarta Selatan Tel: +62.21. 726 2991 Fax: +62.21. 739 8234
ASEAN COSMETIC GMP
Training Manual Module 9
INTERNAL AUDIT
Project co-financed Project co-financed
Prepared by Lam Kok Seng - Singapore by Asean
by European Union
Sources of information
Audit evidence
Audit findings
Reviewing
Audit conclusions
Figure 5.
Overview of the process from collecting information
to reaching audit conclusion
EUROPEAN COMMITTEE FOR STANDARDISATION - Implementing Agency for the Contract No ASIA/2003/069-236
ASEAN SECRETARIAT - Jl. Sisingamangaraja No. 70 A - 12110 Jakarta Selatan Tel: +62.21. 726 2991 Fax: +62.21. 739 8234
ASEAN COSMETIC GMP
Training Manual Module 9
INTERNAL AUDIT
Project co-financed Project co-financed
Prepared by Lam Kok Seng - Singapore by Asean
by European Union
with audit criteria. When specified by the audit objectives, audit findings can
identify an opportunity for improvement.
The audit team should meet as needed to review the audit findings at
appropriate stages during the audit.
Conformity with audit criteria should be summarized to indicate locations,
functions or processes that were audited. If included in the audit plan,
individual audit findings of conformity and their supporting evidence should
also be recorded.
Nonconformities and their supporting audit evidence should be recorded.
Nonconformities may be graded. They should be reviewed with the auditee to
obtain acknowledgement that the audit evidence is accurate, and that the
nonconformities are understood. Every attempt should be made to resolve any
diverging opinions concerning the audit evidence and/or finding, and
unresolved points should be recorded.
Sort out isolated and systemic deficiencies (See Figure 6).
Isolated deficiency
Tends to happen randomly; no meaningful pattern; or rarely happens.
Systemic deficiency
Could be connected to a particular process, product, material, person or
organisation; shows pattern; happens more than once
EUROPEAN COMMITTEE FOR STANDARDISATION - Implementing Agency for the Contract No ASIA/2003/069-236
ASEAN SECRETARIAT - Jl. Sisingamangaraja No. 70 A - 12110 Jakarta Selatan Tel: +62.21. 726 2991 Fax: +62.21. 739 8234
ASEAN COSMETIC GMP
Training Manual Module 9
INTERNAL AUDIT
Project co-financed Project co-financed
Prepared by Lam Kok Seng - Singapore by Asean
by European Union
Determine the impact of the deficiency affecting the quality, safety, strength,
identity and purity of the product and whether the consumer is at risk. Need to
make recommendations for improvement.
Before an observation is made, it is necessary to verify against the documents
or people. Always share your findings with the auditee so that it builds trust
and give them opportunity to respond as well as correct the problem. If an
issue is corrected during the audit, the auditors have to ensure that it is done
correctly and appropriate preventive measures are taken to avoid recurrence of
similar problems.
Audit findings need to be documented and any non-conformances found
should be reported for further action.
A date should be established for the correction, a follow up audit should be
carried out to ensure that the non-conformance has been fixed.
Critical deficiency
Major deficiency Non-compliance
EUROPEAN COMMITTEE FOR STANDARDISATION - Implementing Agency for the Contract No ASIA/2003/069-236
ASEAN SECRETARIAT - Jl. Sisingamangaraja No. 70 A - 12110 Jakarta Selatan Tel: +62.21. 726 2991 Fax: +62.21. 739 8234
ASEAN COSMETIC GMP
Training Manual Module 9
INTERNAL AUDIT
Project co-financed Project co-financed
Prepared by Lam Kok Seng - Singapore by Asean
by European Union
Minor deficiency
Satisfactory / adequate Compliance
Outstanding
EUROPEAN COMMITTEE FOR STANDARDISATION - Implementing Agency for the Contract No ASIA/2003/069-236
ASEAN SECRETARIAT - Jl. Sisingamangaraja No. 70 A - 12110 Jakarta Selatan Tel: +62.21. 726 2991 Fax: +62.21. 739 8234
ASEAN COSMETIC GMP
Training Manual Module 9
INTERNAL AUDIT
Project co-financed Project co-financed
Prepared by Lam Kok Seng - Singapore by Asean
by European Union
conclusions. While for other audit situation, the meeting should be formal and
minutes, including records of attendance, should be kept.
Any diverging opinion regarding the audit findings and/or conclusions between
the audit team and the auditee should be discussed and if possible resolved. If
not resolved, all opinions should be recorded.
If specified by the audit objectives, recommendations for improvements should
be presented. It should be emphasized that recommendations are not binding.
EUROPEAN COMMITTEE FOR STANDARDISATION - Implementing Agency for the Contract No ASIA/2003/069-236
ASEAN SECRETARIAT - Jl. Sisingamangaraja No. 70 A - 12110 Jakarta Selatan Tel: +62.21. 726 2991 Fax: +62.21. 739 8234
ASEAN COSMETIC GMP
Training Manual Module 9
INTERNAL AUDIT
Project co-financed Project co-financed
Prepared by Lam Kok Seng - Singapore by Asean
by European Union
Figure 7.
Various types of audit reports
EUROPEAN COMMITTEE FOR STANDARDISATION - Implementing Agency for the Contract No ASIA/2003/069-236
ASEAN SECRETARIAT - Jl. Sisingamangaraja No. 70 A - 12110 Jakarta Selatan Tel: +62.21. 726 2991 Fax: +62.21. 739 8234
ASEAN COSMETIC GMP
Training Manual Module 9
INTERNAL AUDIT
Project co-financed Project co-financed
Prepared by Lam Kok Seng - Singapore by Asean
by European Union
Figure 8.
Example of audit responses
5. Conclusions
6. References
a. ASEAN Guidelines for Cosmetic GMP.
b. International standard ISO 19011:2002 (E), Guidelines for quality and/or
environmental management system auditing, 1st Edition, 2002
c. www.cityu.edu.hk., Internal Quality Audit Scheme.
d. www.fineprint.com, Internal Audit Procedure
e. Stimson W.A., Internal Quality Auditing, Meeting the challenge of ISO
9000:2000, Paton Press, 2001
f. WHO – EDM, Basic Principle of GMP: Self-Inspection.
EUROPEAN COMMITTEE FOR STANDARDISATION - Implementing Agency for the Contract No ASIA/2003/069-236
ASEAN SECRETARIAT - Jl. Sisingamangaraja No. 70 A - 12110 Jakarta Selatan Tel: +62.21. 726 2991 Fax: +62.21. 739 8234