HM 63. Independent inspection company auditing – Pre-audit information

Overview:

The publication provides notes on auditing procedures and contains three key checklists:

• Information to be provided by the auditor (for use in advance of a physical audit)
• Information to be provided by the auditee (for use in advance of a physical audit and as the first part of a self assessment)
• Additional information to be provided by the auditee for self assessment (for use as the second part of a self assessment)

Use of these checklists is voluntary. However, it is hoped that their use by auditing and inspection companies will become widespread, enabling the process to run more smoothly and reducing the time taken compiling information in advance of audits or for self assessment. Currently, auditors often request information in different formats. If these standard lists are adopted, inspection companies can maintain Annexes B and C at each branch location which can simply be forwarded to the auditor in advance of an audit or self assessment exercise.