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Quality assurance audit is performed in order to ensure that the systems are in place and being followed religiously to provide good quality to the customers. It also highlights the need for any improvement in the systems in order to consistently deliver good quality products or services. The audits are also performed to make sure that the organization is following the legal and regulatory requirements. Some audits are conducted by internal auditors whereas some are perfor ed by m external ones. Various Quality Assurance Audit Types Are System Audit The organization has various systems which when put together make a whole system. A system audit is an audit performed on any of these systems. Any non -conformity during a system audit is critical, since if the system itself is wrong, the output is likely to be wrong. Product or Service Audit The product or service audit is performed on the product or service to find out if the product or service meets the requirements of the customers and the standards set by the organization. There are various stages at which this can be performed. It could be during the process of product manufacturing, after the product has been manufactured, or even after the product is packed and ready to be delivered to the customer. The nonconformities found during this quality assurance audit are taken very seriously, since all these nonconformities are equivalen to customer t complaints. Department Audit As the name suggests, the department audit is performed with a focus on a given department. The scope of the audit covers all the activities performed, all the procedures followed and all the systems available in the department. This audit highlights the areas for improvement in that department. Process Audit Various processes are critical for the smooth running of an organization. Actually speaking, all the activities from order inquiry to delivery of products follow a defined process in any organization. Hence, an audit of such processes is performed to identify the areas for improvement. Process audit also covers the audit of some special manufacturing processes that are critical for the quality of the end product. These processes may be in-house or at the suppliers place, the one to whom that process has been outsourced to. Conformance Audit The external parties normally perform this QA audit. It is a form of third party audit where the auditing party evaluates if the organization does meet the requirements as are supposed to by the systems. This could also be for any kind of system certifications that organizations wish to apply for. The certificate-awarding agency also conducts the conformance audit periodically to make sure that the organization is meeting the certification requirements. Compliance Audit

legal and regulatory requirements In case of any non -conformity, a re-audit may be required. The purpose of the re-audit is to ensure the effectiveness of the corrective actions taken. The output of the audit is an audit report that is circulated to all the concerned people. The purpose of any type of QA audit is not to find mistakes, but to find the areas for improvements. If it is taken by the auditor and the audited party in this spirit, the organization can be sure that it is on the path to improvement and will be able to consistently meet all customers, system,legal or regulatory requirements.

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participants received compensation.

ypes of Audits and Reviews

The Audit Process
In general, a typical audit includes the following sequential steps: Scheduling an opening conference to discuss the audit objectives, timing, and report format and distribution. Assessing the soundness of the internal controls or business systems and operations. Testing the internal controls to ensure proper operation. Discussing with management all preliminary observations. Discussing with management the draft audit report and their responses, if available, prior to release of the final audit report.

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Following up on critical issues raised in audit reports to determine if they have been successfully resolved.

Internal Controls Educational Seminar

Any department or organization that would like a session on Internal Controls in the University Environment should contact the Director of Internal Auditing Services at Ext. 5-4818 to schedule it. The seminars are typically



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regulatory agenc e s to confirm if the organization is meeting the

 

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A future-oriented, systematic, and independent evaluation of organi ational activities. inancial data may be used, but t e primary sources of evidence are t e operational policies and achievements related to organi ational objectives. Internal controls and efficiencies may be evaluated during this type of review.

A current period analysis of administrative functions, to evaluate the adequacy of controls, safeguarding of assets, efficient use of resources, compliance with related laws, regulations and niversity policy and integrity of financial information.

Inform ion S

m (IS) Audi

here are three basic kinds of IS Audits that may be performed: General Controls Review A review of the controls which govern the development, operation, maintenance, and security of application systems in a particular environment. his type of audit might involve reviewing a data center, an operating system, a security software tool, or processes and procedures (such as the procedure for controlling production program changes), etc.

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Application Controls Review A review of controls for a specific application system. his would involve an examination of the controls over the input, processing, and output of system data. ata communications issues, program and data security, system change control, and data quality issues are also considered.

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System Development Review

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A review of the development of a new application system. his involves an evaluation of the development process as well as the product. onsideration is also given to the general controls over a new application, particularly if a new operating environment or technical platform will be used.

Integrated Audit
his is a combination of an operational audit, department review, and IS audit application controls review. his

type of review allows for a very comprehensive examination of a functional operation within the niversity.

Investigative Audit

his is an audit that takes place as a result of a report of unusual or suspicious activity on the part of an individual

or a department. It is usually focused on specific aspects of the work of a department or individual. All members of the campus community are invited to report suspicions of improper activity to the irector of Internal Auditing Services on a confidential basis. er direct number is 62-985-4818.

Follow-up Audit

hese are audits conducted approximately six months after an internal or external audit report has been issued. hey are designed to evaluate corrective action that has been taken on the audit issues reported in the original

report.

hen these follow-up audits are done on external auditors' reports, the results of the follow-up may be

reported to those external auditors.