ABSTRACT
An auditor during audit has a lot of problems. Gap will cause the auditor to have less time for the audit in such areas, so in the rush to stick to the schedule, the auditor would neglect something which could result as non-conformance. An overestimated Audit Schedule means that in some areas, the auditor needs less time than planned for proper auditing. There are situations where the audited company will not allow access to the auditors to some premises. But the main point is that the auditor must find the real reason why the access is not granted. During On-Site Audits, the auditors are “wandering around” inside the company’s premises and they have the chance to see different situations and experience different events. The Regulator should be careful in dealing with understaffing in the companies.
