INTERNAL AUDIT (IA) CHECKLIST

XYZ Philippines, Inc.

Division / Function
PROCUREMENT Audit Date:
/ Area:
SCOPE/CLAUSES RATING
AUDIT GUIDE QUESTIONS REMARKS/AUDIT NOTES
PROCEDURE
1. What is the scope of your activity?
Describe your functions. Can you tell
us something about your work? What
are your duties and responsibilities?

2. Is an organization chart available?

Have responsibilities and authorities
been defined documented and
communicated? How? Check Job
Description.

3. Changes since last audit

 Check changes to activities, or

services and how incorporated into
the system.
 Check changes to policy, legal and
system requirements
 Check changes to personnel and
how reflected to the system
 Check new projects and associated
controls

4. Corrective Actions from last audit

 Check whether completed on time

and actions taken if not
 Check effectiveness of Corrective
and Preventive Action
 Sign off if acceptable

5. Are you aware of the

Quality/Environmental Policy? Can
you explain the
Quality/Environmental Policy?
How can you contribute on the
successful implementation and
achievement of the policy?

6. Do you have an existing policies or

regulations in your own unit relevant
to the Quality/Environmental Policy?
Check adherence to Policies and
Regulations set by the Unit.

7. Do you have section Goals or targets

(KPIs)? Can you describe the
relevance to your work? What is the
current status of your performance?
Does the KPI consistent with the
Quality/Environmental Policy and

IA-QM-F24-00
 Strategic Direction of the
Organization? Does the KPI
communicated to all concerned?

8. Do you have documented

procedures established for your
function? Does applicable ISO
Standard Clauses and legal
requirements incorporated in the
procedure? Check Consistency with
Auditees response, actual practice
and if the document is controlled.

9. How do you Plan your function work

to ensure adequate support to the
entire organization? Does
associated Risk of
Quality/Environmental failure
considered and addressed during
planning?

10. Have the following resources been

determined during planning as
needed:
 Required Manpower
 trainings and required
competencies?
 Infrastructure
 Work Environment
 Monitoring and Measuring
Resources
 Communication Technology
 Emergency Response
 Safety and health protection

11. Describe how the system of work

schedule for the Unit or Function
being planned?

12. How does staff in this function

prepare for their day-to-day task?
How work assignments are
distributed? Check Does the work
assigned to competent personnel?
Who checks for readiness before
start of work? Who checks
accomplishments after completion of
work? Does the work plan
communicated effectively?

13. Evaluate How each processes of the

function are performed from start to
end is it in accordance with the
established procedure, ISO
Standard and legal requirements?
 What is the procedure for making
purchases of products and

IA-QM-F24-00
 services including outsourced
processes?
 Does risk-based thinking applied
to determine the type and extent of
controls appropriate to particular
external providers and externally
provided processes, products and
services?
 Are they aware of the associated
Environmental Aspect and Impact
of their activities?
 What controls are being applied to
address the applicable
environmental aspects and impact
and legal requirements on their
processes?
 What controls are being applied to
both suppliers and the product and
services they provide? Does it
based on prevention of
nonconformities, legal
requirements and to ensure
consistent purchased product
quality and consistent supplier
performance?
 How to ensure that the purchased
products or services will meet the
purchase requirements?
 How do you select suppliers?
What are the criteria for selection
or awarding of purchase?
 Do you have a list of
approved/accredited supplier?
How can we determine what or
which supplier should be included
in the list?
 How do you evaluate performance
of suppliers? What are the criteria
for evaluation? What is the period
of re-evaluation?
 In case, there are poor performing
suppliers, what is the procedure for
disqualification?
 How do you update the list of
approved/accredited suppliers?
What is the frequency of updating?
 How purchase products or
services are checked for
conformity prior to issuance or
use?
 How do you deal with non-
conforming purchased items? Is
there corrective action request
sent to suppliers?

IA-QM-F24-00
  How do you ensure prompt
accommodations of purchase
requests?
 How do you update and
communicate status of purchase
requests/purchase order?
 How do you ensure timely
settlement of payment obligations
to suppliers?
 Are specifications (Documented
Information) for purchasing
products and services including
outsourced processes controlled
as per clause 7.5.3?
 Are all the records generated
properly filled, accessible and
retained?

14. Check that materials were

purchased from approved/accredited
suppliers.

15. Check P.O’s were reviewed to

ensure correct and complete
information are indicated and are
approved by authorized person prior
to release.

16. How do you ensure you are getting

the best choice in awarding purchase
orders? How do you monitor price
changes?

17. How Does the function or unit

evaluate and measure their
performance against their Plans and
KPIs and effectiveness of their
purchasing processes?

18. What performance data are gathered

and are they analyzed? What
pertinent data or information are
communicated to the top
management?

19. How does the unit or function

address nonconformity or problems
being encountered? Does corrective
action system being applied?

20. How does the unit or function initiate

improvements? What improvement
activities are being done currently or
being planned in the future?

21. Were there evidences of Continual

Improvement at this time of audit?

IA-QM-F24-00
 MN – Minor Non- MJ – Major Non- Ob – Observation (Potential NC)
Rating: C - Conformance
Conformance Conformance OFI - Opportunities For Improvement

Auditor (s): Auditee (s):

IA-QM-F24-00