AUDIT PLAN

ISSUANCE AND DISPOSAL OF

PERSONAL PROTECTIVE EQUIPMENT

Assigned Auditor Maria Diana Batoon, RND

 To examine the accuracy of PPE issuance records and timeliness in
updating of PPE monitoring Google sheet
 To validate that all issuances of PPE request for replacement follows
Objective:
the PPE issuance policy set by the company.
 To perform physical count of all returned PPE

 Purchase Order of PPE for the year 2018

Scope of Audit  Issuance of PPE for the year 2018 up to date
 Disposal of PPE (List) for the year 2018 up to date
Audit Started March 6, 2019
Audit Initial Report March 8, 2019 submit PPE monitoring (Google Sheet)
Audit Final Report March 18, 2019 (submission of final report)
Audit Procedure Audit Timeline
Issuance of Personal Protective Equipment (PPE)
1. Request the following documents to Admin and/or Safety
March 13, 2019 for
officer prior scheduling for fieldwork.
issuance forms and List
a. Updated PPE Monitoring file
of all received PPE
b. Issuance forms
(GRPO report)
c. List of all received PPE (GRPO report)
2. Review the documents and note of discrepancies in the
March 13, 2019
reports to be clarify with Admin and/or Safety officer.
3. Ask for supporting documents if necessary, to justify
March 13, 2019
variances in records.
4. Prepare initial audit report based on data gather and
March 14, 2019
documents analysis.
5. Prepare engagement letter and seek approval of immediate
DONE
supervisor.
6. Schedule for fieldwork (Send email invites and attach
DONE
engagement letter and non-disclosure agreement).
7. Present engagement letter and ask auditee to sign as proof
March 13, 2019
of acknowledgement and participation to the audit.
8. Validate the data on initial audit report by physical count of
March 13, 2019
stocks on hand against GRPO records and issuance forms.
9. Record and report all audit findings and exceptions. March 18, 2019
Disposal of returned/ replaced Personal Protective Equipment (PPE)
1. Request the following documents to Admin and/or Safety
March 13, 2019 for
officer prior scheduling for fieldwork.
issuance forms and List
a. Updated PPE Monitoring file
of all received PPE
b. Replacement request forms
(GRPO report)
c. List of all received PPE (GRPO report)
2. Review the documents and note of discrepancies in the
March 13, 2019
reports to be clarified with Admin and/or Safety officer.
3. Ask for supporting documents if necessary, to justify
March 13, 2019
variances in records.
4. Prepare initial audit report based on data gather and
March 14, 2019
documents analysis.
5. Prepare engagement letter and seek approval of
DONE
immediate supervisor.
6. Schedule for fieldwork (Send email invites and attach
DONE
engagement letter and non-disclosure agreement)
7. Present engagement letter and ask auditee to sign as
March 13, 2019
proof of acknowledgement and participation to the audit.
8. Validate the data on initial audit report by physical count
of returned PPE against the record of all returned PPE March 13, 2019
and replacement forms.
9. Record and report all audit findings and exception. March 18, 2019