ABSTRACT

Auditing is an organization's nervous system, constantly taking messages and sending readjustments to and from all areas of the system's body. The more sensitive and responsive the system, the better it is. An effective audit enables the organization to keep ‘on track’ of its original objectives as well as checking conformity against the management system elements. A good audit methodology can help to identify the types of problems that occur and whether they are to be solved by attention in the areas of ‘Direction’, ‘Realization’ or ‘Delivery’.