內(nèi)審和外審技巧ppt課件

1、1Electro-MechanicsSolution Provider IntegratedTheInternal/ External Audit Skills21) Definition of Audit, Audit Scope & Schedule/ Ex1 審核的定義，審核的范圍以及進(jìn)度表 / 練習(xí)12) Audit Tools & Process Flow Charting/ Ex2 審核的工具與程序流程圖 / 練習(xí)23) Auditors Skill & Audit Trail/ Ex3 審核員的技巧與審核追蹤 / 練習(xí)34) Audit Checklist/ Ex4 審核清單 /

2、 練習(xí)45) Audit report & Corrective Actions/ Ex5 審核報(bào)告與糾正措施 / 練習(xí)56) Follow Up Actions 后續(xù)任務(wù)7) Practical Audit (Role Play) 審核的運(yùn)用角色扮演Contents 內(nèi)容3“Is defined as an independent systematic appraisal of the operation or procedures for the purpose of determining conformity with prescribed standards, eg. Hi-P Gl

3、obal Direction etc. Definition of Audit 審核的定義“審核被定義為一種獨(dú)立的系統(tǒng)評(píng)價(jià)，用于評(píng)價(jià)操作或程序以決議指示規(guī)范的一致性，例如：赫比全球手冊(cè)等 4The Operating Process 操作程序INPUT(Specified)輸入詳細(xì)闡明OUTPUT(Monitored)輸出受監(jiān)控PROCESS(Controlled)處置受控制5The Organizational Activities有組織的活動(dòng)OPERATING PROCESS操作程序SUPPORT ACTIVITIES支撐活動(dòng)6System Documentation 系統(tǒng)文件化Polic

4、yManualProceduresSystem Documentation (eg WI, SOPs etc)方針手冊(cè)程序系統(tǒng)文件化如：WI, SOPs等7The Operating Procedures 操作程序4 critical tests for operating procedures操作程序的4項(xiàng)關(guān)鍵測(cè)試 Understandable 可了解的 Actionable 可執(zhí)行的 Can be audited 可以被審核的 Mandatory 強(qiáng)迫的 8The Improvement Cycle 改良循環(huán)Audits(Internal/ External)Corrective Acti

5、onsManagement Review &System Change審核內(nèi)部/外部糾正措施管理層評(píng)論以及 系統(tǒng)變卦9The Change Process 變卦的過(guò)程Corrective Actions糾正措施CustomerComplaints客戶贊揚(yáng)SOURCE OF CHANGE變卦的來(lái)源INVESTIGATION &RECOMMENDATION調(diào)查與建議DECISION決議CHANGE變卦APPROVAL &IMPLEMENTATION同意與執(zhí)行Good Ideas好的建議In-ProcessProblems進(jìn)程中的問(wèn)題External Audits外部審核Internal Audit

6、s內(nèi)部審核Management Reviews管理層評(píng)論Document Changes文件變卦Approval & Practice同意與執(zhí)行101) To evaluate and assess actual activities with prescribed standards; eg like the Hi-P Global Direction etc. 以規(guī)定的規(guī)范為根底來(lái)評(píng)價(jià)實(shí)踐的行動(dòng)；如：赫比全球手冊(cè)2) To identify strengths and weaknesses. 以識(shí)別優(yōu)點(diǎn)與缺陷3) To assess suppliers or subcontractors.

7、 以評(píng)價(jià)供應(yīng)商或承包供應(yīng)商4) To provide feedback to management. 以提供反響給管理層5) To bridge communication. 以建立溝通橋梁6) To analyze objective evidence and present facts. 以分析目的的證明與如今的現(xiàn)實(shí)7) To improve systems and practices 以改良系統(tǒng)與實(shí)際Why Audit ? 為什么需求審核？11A system audit asks whether or not there is a management system in existe

8、nce that provides an assurance that the activity of interest is being accomplished as required.系統(tǒng)審核將會(huì)訊問(wèn)能否擁有可以證明該活動(dòng)曾經(jīng)執(zhí)行了的管理系統(tǒng)Audit Depth 審核的深度The compliance audit asks whether or not that management system is being implemented.合規(guī)性審核將會(huì)訊問(wèn)該管理系統(tǒng)能否曾經(jīng)執(zhí)行了SYSTEM AUDIT 系統(tǒng)審核COMPLIANCE AUDIT 合規(guī)性審核 12Audit Depth

9、 審核的深度Policies/Manualand ProceduresStandard Operating Procedures/Work Instructions andits implementationGaps closure/ continuous improvementprograms in systems and practicesSystems AuditCompliance AuditOMS audit will cover both the System and Compliance audit depth OMS 審核將會(huì)包括系統(tǒng)審核與合規(guī)性審核在系統(tǒng)和時(shí)間里進(jìn)展封鎖間隙

10、/ 繼續(xù)改良方針 / 手冊(cè)以及程序規(guī)范操作程序 / 操作指示以及其執(zhí)行合規(guī)性審核系統(tǒng)審核13Full Audit comprises the full depth of System audit and Compliance audit.全面審核完全包含系統(tǒng)審核以及合規(guī)性審核Audit Scope 審核范圍Partial, or Phased audit comprises the sectional audit which focus on the problem area; eg function/ department/ specific process, or product.部分，部

11、分審核包含針對(duì)問(wèn)題范圍的部分審核；如：功能 / 部門(mén) / 明確的程序或產(chǎn)品FULL AUDIT 全面審核PARTIAL, PHASED AUDIT 部分，部分審核Follow up audit applies to closure of actions to correct the previous audit findings/ or non-conformities.后續(xù)任務(wù)審核適用于終了那些用于矯正之前審核的發(fā)現(xiàn)/不合規(guī)格的活動(dòng)FOLLOW UP AUDIT 后續(xù)任務(wù)審核14*Contact company and arrange visit (may include a pre-vis

12、it). *聯(lián)絡(luò)公司并安排探望可以包括預(yù)先探望Establish time frame and schedule. 設(shè)立時(shí)間構(gòu)造與進(jìn)度表Form audit team and conduct briefing. 成立審核小組以及召開(kāi)簡(jiǎn)報(bào)會(huì)Introduce team and Opening meeting. 引見(jiàn)成員以及進(jìn)展開(kāi)幕的會(huì)議Carry out audit. 進(jìn)展審核Summarize findings with team. 與小組總結(jié)發(fā)現(xiàn)Present to management. 呈現(xiàn)予管理層Agree on course of action. 贊成該執(zhí)行的行動(dòng)Audit repo

13、rt. 審核報(bào)告 Follow up on corrective actions. 對(duì)糾正措施進(jìn)展后續(xù)任務(wù)Audit Schedule 審核進(jìn)度表15Exercise 練習(xí) (1)Formulation of audit schedule for a internal quality audit.簡(jiǎn)約陳說(shuō)內(nèi)部質(zhì)量審核的審核進(jìn)度表To allow participants to discuss and learn how to producea schedule of audit.允許參與者討論并學(xué)習(xí)如何規(guī)劃審核的進(jìn)度表Form into groups of 3 4 people. 3-4 個(gè)成

14、員組成一個(gè)小組Appoint a chairperson and presenter. 指派一位主席以及呈現(xiàn)者Discuss the schedule of audit, groups may choose from the 3 options: 討論審核進(jìn)度表，小組擁有3各選擇： Option 1 - Audit Contract Review 選擇 1 審核合同回想 Option 2 - Audit Process Control 選擇 2 審核程序控制 Option 3 - Audit Calibration Control 選擇 3 審核校驗(yàn)控制Write schedule in sp

15、read sheet. 將進(jìn)度表寫(xiě)下Present to class. 課堂呈現(xiàn) TOPIC:主題：OBJECTIVE:目的：PROCEDURE:程序：16Audit Tools 審核工具1) Process Flow Chart 程序流程圖 Understanding the nature of business and its operations. 了解商業(yè)的本性以及它的操作方式 Identify the Key Elements. 識(shí)別關(guān)鍵要素 Assign the relevant GD requirements to the activities. 指派相關(guān)的全球手冊(cè)GD要求給活動(dòng)

16、2) Audit Checklist 審核清單To form the check point during the audit trail. 用于進(jìn)展審核追蹤時(shí)的檢查點(diǎn)3) Standards (eg. Global Direction etc) 規(guī)范例如：全球手冊(cè)等To form as reference standard during the whole audit process. 用于審核進(jìn)展時(shí)的參考規(guī)范4) Quality Manual/ Procedures 質(zhì)量手冊(cè)程序To form as reference documents during the whole audit pr

17、ocess. 用于審核進(jìn)展時(shí)的參考文件17Business Process 商業(yè)程序Customers 客戶Sales & BD銷售&業(yè)務(wù)拓展Order Handling訂單處置Prod Planning消費(fèi)方案Manufacturing制造FGI廢品檢驗(yàn)Requirements Review需求評(píng)論QA/ QCPurchasing采購(gòu)部Continuous Improvement繼續(xù)改良HR人力資源部18Process Flow Chart 程序流程圖Contract Review 合同評(píng)論Work Order Intake 訂單接受Job Incoming 引入任務(wù)Job In Proce

18、ss 進(jìn)展任務(wù)Customer Acceptance 客戶收貨Invoice Billing 簽收發(fā)貨單After Sales Service 售后效力End 終了Sub- contract次合同Spares Management備用設(shè)備Start 開(kāi)場(chǎng)19Exercise 練習(xí) (2)Process Flow Charting 制程序流程圖To allow participants to establish the required process flow toguide the audit activities during the audit trail.允許參與者制造用于指點(diǎn)審核追蹤

19、的流程圖Form into groups of 3 4 people. 3-4 個(gè)成員組成一個(gè)小組Appoint a chairperson and presenter. 指派一位主席以及呈現(xiàn)者Discuss and define the detail process flow outlining key activities using one of the options: 討論并確認(rèn)詳細(xì)的程序流程，利用一下其中一種選擇略述關(guān)鍵活動(dòng)： Option 1 - Audit Contract Review 選擇 1 審核合同回想 Option 2 - Audit Process Control

20、選擇 2 審核程序控制 Option 3 - Audit Calibration Control 選擇 3 審核校驗(yàn)控制Write schedule in spread sheet. 將進(jìn)度表寫(xiě)下Present to class. 課堂呈現(xiàn) TOPIC: 主題：OBJECTIVE:目的：PROCEDURE:程序：20Auditors Skill 審核員的技巧 Good Communicator 好的交流者 Tactful and Diplomatic 得體與圓滑 Assertive but not Aggressive 有自信但不具攻擊性 Sound Judgment 具判別力 Objecti

21、ve and Constructive 有目的以及建立性 Firm; tenacious but flexible 嚴(yán)厲；頑強(qiáng)但融通21Being Assertive 有自信 Respect the rights of others 尊重他人的權(quán)益 Take responsibilities 擔(dān)任任 Being specific 明確闡明 Consistent 一致 Confident and Positive 自信并正面想法 Re-assuring 可靠22Aggressive Behavior 攻擊性的行為 Aim is to win 把“勝利當(dāng)作目的 Stand up for your

22、rights 堅(jiān)持本人的權(quán)益 Express your views at all cost 不惜任何代價(jià)把本人的觀念提出來(lái) Violate rights of others 冒犯他人的權(quán)益 Ignoring, disregarding or discounting needs, wants, views & feelings of others 忽視，漠視或折損他人的需求、需求、意見(jiàn)以及感受23WARNING ! ! ! 警告！ You are not an INTERROGATOR！ 他并不是質(zhì)問(wèn)者！ Approximately 75% of the task is listening !

23、大約75%的義務(wù)是傾聽(tīng)！24Fact or Inference?It is vital for auditors to seek and record facts and to avoid makingassumptions and inferences.Read the following paragraph carefully: “Lim Ah Yip, a Purchasing Manager from WXY Company was scheduled for a 12:00 meeting in Philip Hengs office to discuss the terms of

24、a large order.On the way to that office the Purchasing Manager is slipped on a freshly waxed floor, and as a result received a badly bruised leg. By the time Philip was notified of the accident, Lim was on the way to the hospital for X-rays. Philip called the hospital to enquire and no-one there see

25、med to know anything about Lim.Its possible that Philip called the wrong hospitalNextcomplete the exercise in the following slide25現(xiàn)實(shí)或推論？審核員應(yīng)該尋求并記錄現(xiàn)實(shí)，而非假設(shè)或推論。這一點(diǎn)至關(guān)重要。請(qǐng)仔細(xì)閱讀以下文章： “林亞葉是WXY公司的采購(gòu)部經(jīng)理，他和Philip王安排了一場(chǎng)12:00的會(huì)議，會(huì)議的目的是為了討論大買(mǎi)賣的期限并會(huì)在Philip王的辦公室進(jìn)展。在路途中，這位采購(gòu)部經(jīng)理在剛剛打蠟的地上滑倒了，結(jié)果他的腿嚴(yán)重瘀傷了。當(dāng) Philip 獲知此事件后

26、，林先生曾經(jīng)在前往醫(yī)院接受 X 光檢查的途中了。Philip致電醫(yī)院查詢，但卻發(fā)現(xiàn)那兒好似沒(méi)人知道任何有關(guān)林先生的事情。這有能夠是 Philip 聯(lián)絡(luò)了錯(cuò)的醫(yī)院接下來(lái)請(qǐng)完成下頁(yè)的練習(xí)26Fact or Inference?Having read the paragraph in the previous slide, please classify each of the following statements as “fact or “inference and enter an “F or “I accordingly in the boxes on the right hand sid

27、e.Use the following as definitions:Fact: A statement that can be easily verified by checking its source.Inference: A statement about the unknown based on what is known.1.Mr. Lim is a Purchasing Manager2.Lim was supposed to meet with Philip3.Lim was scheduled for a 10 oclock meeting4.The accident hap

28、pened at the XYZ Company5.Lim was taken to the hospital for X-ray6.No-one at the hospital which Philip called knew anything about him7.Philip had called the wrong hospital27現(xiàn)實(shí)或推論？閱讀上頁(yè)的文章后，請(qǐng)把以下的陳說(shuō)分類為“現(xiàn)實(shí)或“推論，并在右邊的格子里寫(xiě)上“F現(xiàn)實(shí)或“I推論利用以下的述說(shuō)為定義：現(xiàn)實(shí)：檢查來(lái)源就容易被證明的陳說(shuō)推論：根據(jù)知的來(lái)建立的未知陳說(shuō)1.林先生是一位采購(gòu)部經(jīng)理2.林先生應(yīng)該和 Philip 見(jiàn)面3.

29、林先生安排了一場(chǎng)10點(diǎn)鐘的會(huì)議4.該意外事件發(fā)生在 XYZ 公司5.林先生被送往醫(yī)院接受 X 光檢查6.和 Philip 通電話的醫(yī)院里，沒(méi)有任何人知道任何關(guān)于他的事情7.Philip 聯(lián)絡(luò)了錯(cuò)的醫(yī)院28Communication Skills 溝通技巧 Verbal & Written 口頭與書(shū)面 Alert on different country languages and their culture 需留意不同國(guó)家的言語(yǔ)以及文化 Body Language 肢體言語(yǔ) Auditors eye contact & body gestures 審核員的眼神交流與身體姿態(tài)、手勢(shì) Style

30、and Speech 風(fēng)格與演說(shuō) Demand but not shout 有要求但并不是咆哮29The Audit Triangle (obtaining information)審核的三角形獲得資料的方法 ASK THE QUESTION 發(fā)問(wèn) AGAINST CHECKLIST 根據(jù)清單 OBSERVE 察看 WHAT IS ACTUALLY HAPPENING 現(xiàn)實(shí)上什么事情正在發(fā)生 CHECK PRACTICE 檢查實(shí)際 AGAINST PROCEDURE & Hi-P GLOBAL DIRECTION 根據(jù)程序以及赫比全球手冊(cè)30Questioning 發(fā)問(wèn) OPEN 開(kāi)放式 WH

31、AT ARE YOU DOING TOMORROW? 明天他將會(huì)做什么？ PROBING 探測(cè)式 WHAT ARE YOU DOING HERE? 他在這里做什么？ CLOSED 封鎖式 IS IT RAINING? 如今下雨嗎？31Audit Trail 審核追蹤 Understand the sequence & inter-relation of work activities 了解“操作活動(dòng)的順序與相互關(guān)聯(lián) Identify work procedures & associated procedures/ SOPs 確認(rèn)操作程和與其關(guān)聯(lián)的程序/規(guī)范操作程序 Assign relevan

32、t Global Direction elements to the work activities 指派相關(guān)的全球手冊(cè)里的根底予“操作活動(dòng) Develop checklist in accordance with identified elements 開(kāi)發(fā)清單使得與已識(shí)別根底一致Allows Auditors to: 給審核員時(shí)機(jī)：32Exercise 練習(xí) (3)Relevant Global Direction Elements相關(guān)的全球手冊(cè)根底To allow participants to identify the relevant Global Direction element

33、s for the audit from the Process Flow Chart established.允許參與者制造用于指點(diǎn)審核追蹤的流程圖Form into groups of 3 4 people. 3-4 個(gè)成員組成一個(gè)小組Appoint a chairperson and presenter. 指派一位主席以及呈現(xiàn)者 From the established Process Flow Chart and the Global Direction (GD). Indicate relevant the GD elements to support the Process Flo

34、w activities. 利用曾經(jīng)確認(rèn)了的程序流程圖以及全球手冊(cè)，指派相關(guān)的GD 根底，以支持程序流程的活動(dòng)Write schedule in spread sheet. 將進(jìn)度表寫(xiě)下Present to class. 課堂呈現(xiàn) TOPIC:主題：OBJECTIVE:目的：PROCEDURE:程序：33Purpose of an Audit Checklist建議審核清單 Identify and communicate the scope of the Audit 確認(rèn)并傳達(dá)溝通審核的范圍 Reflect the objectives of the audit 反映審核的目的 Cover

35、all aspects of the function/ activity being audited 全方面概括將被審核的功能 / 活動(dòng) Serve as a guide and provide framework 是一種指南，并提供框架 34Preparing an Audit Checklist預(yù)備審核清單 Identify requirements of standards (eg Hi-P Global Direction etc.) 確認(rèn)規(guī)范的需求如赫比全球手冊(cè)等 List out the Key activities (using Process Flow Chart) 列出關(guān)鍵

36、活動(dòng)利用程序流程圖 Assign the relevant Global Directions elements 指派相關(guān)的全球手冊(cè)根底 Breakdown into Identifiable sub-elements 細(xì)目分類為可以確認(rèn)的小根底 Follow logical sequence 順著符合邏輯的次序35Interpretation1.1.1 Strategy Process:Respective site should have a strategy .Hi-P Global Direction Elements36解釋1.1.1 戰(zhàn)略程序：個(gè)別的公司應(yīng)該擁有一個(gè)戰(zhàn)略赫比全球手冊(cè)

37、根底37Audit Checklist 審核清單1.1 Business Vision & Strategy 商業(yè)的愿景與戰(zhàn)略Is there a Company Vision (approved and communicated Hi-P wide)?能否擁有公司愿景經(jīng)同意并在赫比公司里流傳溝通？Is there a Company strategy in line with the Company Vision?能否擁有一個(gè)和公司愿景一致的公司戰(zhàn)略？Is there a documented plan for implementation?能否擁有備有文件證明的方案以供執(zhí)行？ Yes /

38、No是/不是Yes / No 是/不是Yes / No是/不是Remarks備注:Results: Conformance / Non Conformance 結(jié)果： 一致 / 不一致GD Score:minimum 75% GD得分：最低75%38Exercise 練習(xí) (4)Audit Checklist審核清單To allow participants to establish an audit checklist for thedifferent area/ elements assigned.允許參與者為不同的范圍 / 根底設(shè)立審核清單Form into groups of 3 4

39、people. 3-4 個(gè)成員組成一個(gè)小組Appoint a chairperson and presenter. 指派一位主席以及呈現(xiàn)者Interpret the assigned Hi-P Global Direction element and its requirements and establish a set of questionnaires. 解釋被指派的赫比全球手冊(cè)的根底，以及它的要求，并編制一份問(wèn)卷Write schedule in spread sheet. 將進(jìn)度表寫(xiě)下Present to class. 課堂呈現(xiàn)TOPIC:主題 ：OBJECTIVE:目的：PROCE

40、DURE:程序： 39The Findings 發(fā)現(xiàn) Recorded and documented 紀(jì)錄并存檔為文件 Validated & Confirmed by Auditee 由被審核方驗(yàn)證并證明 Analyze & highlight good practices 分析以及強(qiáng)調(diào)好的示范 Summarize and assign GD score (use self assessment column) 總結(jié)并分配GD分?jǐn)?shù)運(yùn)用自我評(píng)價(jià)的專欄 Verbal Debrief of Audit Finding Summary 聽(tīng)取審核結(jié)果的口頭總結(jié)報(bào)告40Auditors Should. 審核員必需. Keep in mind the audit objectives 清楚記住審核的目的 Adopt a fair and objective approach 采用公正以及客觀的方式 Stay within their defined authority 身處于他們本身被賦予的職責(zé) Cover all checklist points (but not be inhibited by them) 概括清單里一切的要點(diǎn) 但不是限制于它們 Keep to the Audit Trail 遵守審核追蹤 41The