ABSTRACT
Every organization that conducts an audit must appoint an audit manager, who should be skilled in planning and managing such an audit. An audit can be applied to an entire organization or to a specific operation. The audit can be conducted by a single auditor or by two or more auditors. The audit manager, after consulting the team members, should assign each member with specific system elements or functional departments to audit. The collection of evidence is an important activity in the audit process, as it forms the basis for the team to determine compliance with standards, company policy, and laws and regulations. The different methods for collecting evidence are site observations, questionnaires, interviews with workers, checklists, and the review of records. The main activity after conducting an audit is to prepare documentation and reports. A compliance audit is commonly practiced in the Indian mining industry.
