Re: Thoughts on auditing

> 2. After being proved wrong I like to receive suggestions for improvements.
> The Auditors have been around and seen many systems if any one could have a
> good idea it might be him. I am a good debater so to prove me wrong is hard.
> Then the suggestion must be a suggestion and not mandatory.

As an auditor, I do not believe audits are a matter of debate. If the
auditor has collected adequate evidence, I believe that the findings
flow naturally. Of course, if the auditor has made a mistake and the
evidence is flawed, there is room for clarification.

> 
> 3. I encourage my internal auditors to provide suggestions to the
> manufacturing process. The overall responsibility is always on the
> Manufacturing Supervisors. If you have Supervisors that are lazy then they
> need to be dealt with.

Every single time I have done this, I get nailed. Here is an example:

Auditor: The finding is that you do not have documented evidence of an
effective calibration program. Calibration stickers on 10 pieces of
equipment were past due by as much as six months, and no out of
tolerance investigations were conducted per standard operating
procedure XXX.

Auditee: Well, what do you suggest?

Auditor: At another company I visit, they outsourced it to a vendor.

... Time passes.

Auditor: The finding is that you do not have documented evidence of an
effective calibration program. Your calibration vendor did not
correctly calibrate the X instrumentation. Furthermore, there is no
evidence that he was properly qualified as a supplier of calibration
services.

Auditee: Well, you told us to do it! How can it still be a finding?

I firmly believe that it is the auditee's responsibility to address
corrective action. When the auditor gets involved, he takes ownership
of the process and in affect, is also responsible for correcting it.
This removes the independence of the auditor greatly hindering their
affectiveness. This is particularly difficult for internal auditors
who one day are auditing a department and the next fixing it. It is
one very good reason why departments hire a consultant to conduct the
internal audit on behalf of management.


Jeffrey Stephens
President
Ixian Consulting, Inc.
767 Monte Lane
Jefferson, GA 30549
P:888-900-9813
F:866-226-9188