ABSTRACT
The physical inspection can be conducted with knowledge of what was found during the documentation review. The physical inspection phase of auditing gives the auditor an opportunity to evaluate how well programs are actually being implemented in production areas. Whether this is a receiving dock or a ˜re ground, the auditor will be able to see how well the implementation of things identi˜ed in the written programs is occurring. Things to consider when conducting the physical inspection include:
• Inspect all areas • Evaluate general conditions • Observe employee behavior • Inspect at various times
The auditor will need to inspect every area of the facility. This will require a great deal of endurance due to the demand that will be placed on the auditor. The physical inspection may require walking for extended periods of time, climbing ladders, navigating con˜ned areas of machinery, and being exposed to harsh climates.
