Selection of Audit Team Members
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List of Audit Team Members |
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Sr. No. |
Name of Internal Auditor |
Designation |
|
1 |
Mr. John Thomas |
Audit Manager |
|
2 |
Mr. Michel Lee |
Assistant Manager |
|
3 |
Mr. Marco Brown |
Team Member |
|
4 |
Mr. David King |
Team Member |
|
5 |
Mr. George Strong |
Team Member |
|
6 |
Mr. Pedro Martin |
Team Member |
The above team members have been selected with judiciously keeping in mind the requirements of the audit. All the members have been associated with company since past seven years and have a high level of expertise in the technicality of the audits and safety procedure required by the company. The members have been selectedbased on their knowledge and association with the company that makes them aware of every aspects of the company and the workings of the company (Chambers, Andrew and Marjan 2015).
Roles and Responsibilities: The team is responsible to carry out the detailed audit regarding any deficiencies in the safety measures or the working parameters of the company that could hamper the overall production and have a potential threat on the security of the company’s internal affairs. Each member would be given a distinguished responsibility and each of them would be severally responsible for the duties assigned to them. However, in those matters where the works are not divided, each would be jointly responsible for giving their views. Each member would be responsible to carry out their work with complete skills and proficiency and give correct and valid reviews depending on their observations (Matthew 2014).
Training required- The audit team consists of experienced people having a vast knowledge about the safety and security policies. However, it is important to train them with regard to the procedure of audit, time limit for proceeding with the audit procedure. Each member are to be informed regarding the audit Planning And Procedure and how each members are responsible for carrying out the task allotted to them. They are to be informed about the fact that they must also bring any discrepanciesto the notice of other team members (Leipziger 2015).
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The auditors would draft the report |
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The auditors would proceed with the tasks allocated |
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The audit manager would contact the client to make them aware of the audit |
The audit process is explained through the flow chart presented below (Hysong 2017):
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The audit manager would assign the task to the selected team members. |
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The audit manager would conduct meeting and discussions to conduct audit plan |
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The auditor prepares the comment sheet for every issue and brings it to client’s notice |
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The comments must be discussed with audit manager before discussing with the clients |
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The crucial comments are then discussed with the clients |
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The Directors’ response would be discussed with the audit manager |
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The auditors would draft and review the audit program and send it to the Directors |
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Meeting would be held between director and auditor to approve the audit plan |
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The audit manager would hold exit meeting with the client and auditors |
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The report is finalized and signed |
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Finalize the report and provide it to the audit assistant for proof reading |
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The auditor manager would review the draft and make necessary changes |
The internal audit checklist for the safety audit as per OHSAS 18001 is given below(“LRQA | LRQA UK” 2017):
|
Sl. No |
Question |
Yes/No |
Clause |
|
1 |
According to the OHAS Standard, have you documented, established, applied and sustainably enhanced your OH&S management system? |
Yes |
4.1 |
|
2 |
Have the top level management explained and permitted the OH&S policy, making sure it is ideal to the scale and nature of your firm’s OH&S risks as confined by the explained scope of your OH&S system of management? |
Yes |
4.2 |
|
3 |
Do you continuously reassess your OH&S statement of policy and management system to make sure that it remains ideal and relevant to your firm? |
Yes |
4.2 |
|
4 |
Does your organization properly explain the methodology for the identification of the hazard and assessment of risk within the scope, nature and timing, to be proactive rather than reactive? |
Yes |
4.3 |
|
5 |
Do you take into consideration your appropriate legal necessities and other needs to which you subscribe when implementing, maintaining and establishing your OH&S management system? |
Yes |
4.3 |
|
6 |
Do you take into account your firm’s financial, technological, business and operational needs, inclusive of the viewpoint of your pertinent parties who are interested? |
Yes |
4.3 |
|
7 |
Whether or not the appointed memebers certifies the fact that the OH&S management system is poperly formed, executed and maintained in agreement with the OHSAS Standard? |
Yes |
4.4 |
|
8 |
Has the entity recognized training needs related to the control of OH&S management system and OH&S risks? |
No |
4.4 |
|
9 |
Has the organization informed the workers regarding their participation in the OH&S matters and who is their representative for the same? |
No |
4.4 |
|
10 |
Does the OH&S management system documents the following: a) the OH&S objectives and policy? b) Description of scope of the OH&S management system? c) Description of the main elements of the OH&S management system and their interaction and reference to related documents? d) Documents, including records, required by the OHSAS Standard? e) Documents, including records, determined by the organisation that are required to justify the efficient planning, control of processes and operations that are related to the management of OH&S risks? |
Yes |
4.4 |
|
11 |
Does the organisation react to actual emergencies and mitigate or prevent related OH&S consequences? |
No |
4.4 |
|
12 |
Has the organisation formulated, executed and maintained a procedure to measure and monitor OH&S performance on a routine basis? |
No |
4.5 |
|
13 |
If equipment is necessary to measure or monitor the performance, has the organisation maintained and executed procedures for the maintenance and caliberation of such equipment (if required)? |
No |
4.5 |
|
14 |
Do you ensure that internal audits of the OH&S management system are conducted at planned intervals to: a) determine whether your OH&S management system: i) conforms to planned arrangements for your OH&S management system including the requirements of the OHSAS Standard? ii) Has been properly implemented and maintained? iii) is effective in meeting your organisation’s policy and objectives. b) Provide information on the results of audits to management |
Yes |
4.5 |
|
15 |
Are your audit programme(s) designed, formulated, executed and maintained by you, according to the results of risk assessments done by you of the organisation’s activities, and the results of previous audits? |
Yes |
4.5 |
|
16 |
Does top management reassess the organisation’s OH&S management system at regular intervals to make sure that it continues suitability, effectiveness and adequacy? |
No |
4.6 |
|
17 |
Do your management reviews include: a) Results of internal audits and evaluations of compliance with applicable legal requirements and other requirements to which the organisation subscribes b) The results of participation and consultation c) Relevant communication(s) from external interested parties, including complaints d) The OH&S performance of the organisation e) The extent to which objectives have been met f) Status of incident investigations, corrective actions and preventive actions g) Follow-up actions from previous management reviews h) Changing circumstances, including developments in legal and other requirements related to OH&S. i) Recommendations for improvement. |
Yes |
4.6 |
|
18 |
Are your management reviews made available for consultation and commucation? |
Yes |
4.6 |
Audit checklist for the manufacturing site is presented below:
|
Sl. No |
Functions |
Yes/No |
Remarks/Observation |
Corrective measures |
|
1 |
Does the housekeeping do their work properly and are the work areas clean. |
No |
The work areas are not kept clean. Though it is restricted to eat in work areas, employees eat there. The scrap materials are also left on the floor and cleaned at the end of the day. Even the cosy place of workers have been made dirty by keeping processed food and hanging clothes over the wall. |
The organisation should keep a strict rule regarding the cleanliness of the work area and should strictly monitor the fulfilment of such rules. It can hire a ground staff for monitoring the same so that the staffs do not eat in the work place and keep it dirty. |
|
2 |
Is the workplace safe and secure? |
No |
There are no access control. The employees take short cuts to reach their departments by entering into any are that might be risky. |
The organization should create the no entry zone for the worker barring their entry to the risk prone areas or those areas where the security of the organization could be tampered. |
|
3 |
Are the tools, equipment and machineries up to date |
No |
The machineries are not taken care. Employees keep their machines idle while going for lunch. Many machines are in obsolete form but still are not replaced. |
The machines should be checked quarterly and company should take the quarterly maintenance of the machine. Any machines that are out dates or not working properly should be immediately removed. The workers should be informed that they must switch off the machines while going for lunch and switch it on after the break time to protect extra machine work. |
|
4 |
Are all the electrical wires regular checked and in a sound condition? |
No |
The wires and cables are not properly covered. There are bare wires hanging all around the hallways and pathways. |
The cable and wires must be maintained every monthly or quarterly. The company should hire electrician who could take charge of maintaining the wiring in regular intervals. |
|
5 |
Is the fire protection facility available and sufficient for the company? |
No |
The fire protection is available. However, there lies lot of scrap near the fire extinguisher that might possess threat. |
The company should give responsibility to few workers for regularly disposing the crap material as an when they are generated so that they are not collected near the fire extinguisher. Alternatively, the company can provide the workers a spate bin for temporarily storing the scrap and disposing it at the end of the day. |
|
6 |
Is first aid protection facility available? |
No |
The first aid protection is not available. |
A sound first aid facility must be provided for the worker. |
|
7 |
Is there any personal protective equipment required? If yes, is it properly executed? |
No |
Yes, but the workers do not wear their personal arrest system properly. They also fail to wear the safety glasses that are mandatory to wear for their protection. |
The company should ensure that the workers wear the safety equipment and for that, they could make someone in charge of it and impose fine on workers who are caught without wearing the safety equipment or glasses. |
|
8 |
Is there any safety or warning signal provided near the site? |
No |
There are safety sings but they are in wear and tera conditions and not taken care off. |
The old safety signs that must be replaced with the new ones as soon as possible. |
|
9 |
Is there any specific workplace facility provided? |
No |
Yes, but they are not efficient. The noise-monitoring device does not work ell as they are attached to the walls of NDT and pressure testing rooms. |
The noise-monitoring device should be shifted a little way from the walls of NDT and pressure testing room so that it could give correct results. |
|
10 |
No |
Yes, but they are not followed by the workers. The workers are found using the air guns to blow dust from their body even though it is strictly prohibited. |
The workers should be strictly forbidden from suing the air guns. If they are found using it again for purpose other than its actual use, they must be penalized. |
The audit schedule is presented below (Curl et al. 2016):
|
Functions |
Quarter 1 |
Quarter 2 |
Quarter 3 |
Quarter 4 |
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Work areas and house keeping |
Marco |
|||
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Workplace safety and security |
David |
|||
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Tools, equipment and machinery |
George |
Pedro |
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Electrical appliances |
George |
|||
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Fire protection |
Pedro |
|||
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First aid facilities |
Marco |
|||
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Personal protective equipment |
David |
|||
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Safety/warning signage |
David |
|||
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Workplace facility |
George |
|||
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Safety displays |
Pedro |
The corrective actions for each deficiencies has been presented below (Harvey, David and Bernice 2015):
|
Sl. No |
Problem |
Audit Member |
Corrective Actions |
Time Required |
|
1 |
Work areas and house keeping |
Marco |
The organisation should keep a strict rule regarding the cleanliness of the work area and should strictly monitor the fulfilment of such rules. It can hire a ground staff for monitoring the same so that the staffs do not eat in the work place and keep it dirty |
3 months |
|
2 |
Workplace safety and security |
David |
The organization should create the no entry zone for the worker barring their entry to the risk prone areas or those areas where the security of the organization could be tampered. |
2 months |
|
3 |
Tools, equipment and machinery |
George and Pedro |
The machines should be checked quarterly and company should take the quarterly maintenance of the machine. Any machines that are out dates or not working properly should be immediately removed. The workers should be informed that they must switch off the machines while going for lunch and switch it on after the break time to protect extra machine work. |
2 months |
|
4 |
Electrical appliances |
George |
The cable and wires must be maintained every monthly or quarterly. The company should hire electrician who could take charge of maintaining the wiring in regular intervals. |
3 months |
|
5 |
Fire protection |
Pedro |
The company should give responsibility to few workers for regularly disposing the crap material as an when they are generated so that they are not collected near the fire extinguisher. The company can provide the workers a spate bin for temporarily storing the scrap and disposing it at the end of the day. |
1 month |
|
6 |
First aid facilities |
Marco |
A sound first aid facility must be provided for the worker. |
1 month |
|
7 |
Personal protective equipment |
David |
The company should ensure that the workers wear the safety equipment and for that, they could make someone in charge of it Impose fine on workers who are caught without wearing the safety equipment or glasses. |
2 months |
|
8 |
Safety/warning signage |
David |
The old safety signs that must be replaced with the new ones as soon as possible. |
1 months |
|
9 |
Workplace facility |
George |
The noise-monitoring device should be shifted a little way from the walls of NDT and pressure testing room so that it could give correct results. |
1 month |
|
10 |
Safety displays |
Pedro |
The workers should be strictly forbidden from suing the air guns. If they are found using it again for purpose other than its actual use, they must be penalized. |
1 month |
References
“LRQA | LRQA UK”. 2017. Lrqa.Co.Uk. https://www.lrqa.co.uk/.
Chambers, Andrew D., and MarjanOdar. “A new vision for internal audit.”Managerial Auditing Journal 30, no. 1 (2015): 34-55.
Curl, Angela, Catharine Ward Thompson, Peter Aspinall, and Marcus Ormerod. “Developing an audit checklist to assess outdoor falls risk.”Proceedings of the Institution of Civil Engineers. Urban design and planning169, no. 3 (2016): 138-153.
Ege, Matthew S. “Does internal audit function quality deter management misconduct?.” The Accounting Review 90, no. 2 (2014): 495-527.
Harvey, David, and Bernice Lemaire. “Corrective action plans: by advocating for timely correction of audit deficiencies, internal auditors can reinforce a strong control environment.” Internal Auditor 72, no. 5 (2015): 17-19.
Hysong, Sylvia J. “Theory and Evidence-Based Design of Audit and Feedback to Improve Quality of Care.” (2017).
Leipziger, Deborah. The corporate responsibility code book. Greenleaf Publishing, 2015.
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