ABSTRACT
A well-written audit program will serve as a road map to ensure you stay focused on the intended purposes of your audit and that you achieve those purposes. It will serve as the authoritative document for the audit process that will help everyone associated with the process, both the audit team and those being audited, to know what is expected throughout the process. A written audit program should be composed of the following elements:
• Purpose • Scope • Implementation • Audit frequency • Responsibilities • Procedures • Audit report • Scoring methodology • Correcting de˜ciencies • Auditor selection and training • Annual review
The written audit program should begin with a clearly articulated statement of purpose. Be very speci˜c as to what is intended to be accomplished as a result of the audit program. Though this may appear to be a fundamental step, it is recommended to gather the input from a variety of individuals so that the statement will be clear and concise, yet inclusive of all of the issues that need to be addressed. For example, the general purpose of a workplace safety audit is to improve the degree of safety for employees. A good way to articulate this might be to state:
Though this information may be correct, greater detail could be provided to assist those reading the program to know how this audit differs from other initiatives that share this generally stated purpose. For example, many activities occur in the
workplace that are designed to “provide a safe work environment for employees.” Additional detail in the statement of purpose might include:
This statement of purpose provides additional detail that begins to separate it from other workplace safety initiatives. However, one challenge with auditing is the tone that is set for the process. Those receiving the audit may view it as an opportunity for others to ˜nd what is being done wrong at the facility. The statement of purpose provides an opportunity to set a positive tone by addressing additional detail, such as:
This version of a purpose statement provides the reader with a comprehensive understanding of why the auditing program exists. It also sets the stage for a balanced perception of the audit yielding positive bene˜ts rather than simply being an activity that will generate a list of de˜ciencies.
