Key points and points of audit work

I. Communication with the General Manager

The position of audit in the organization chart shows that the audit is directly led by the general manager, and the smooth development of audit needs the firm support of the general manager, and the authority of the general manager is used to ensure the audit work. Therefore, communication with the general manager is a vital part of the audit work. The importance of communication with the general manager has been explained in detail in the section of audit symposium, so I won't repeat it here. However, the communication of the audit seminar is only a part of the communication with the general manager, not the whole content, so here is a summary of all the contents.

Communication with General Manager In different stages of audit work, the focus of communication content is different. Through the summary and analysis of the audit work of Changge Jialong Project, we think that the communication with the general manager can be roughly divided into four stages, and the focus of communication in each stage is different.

The first stage: the investigation stage. The main content of communication with the general manager in the investigation stage is to make the general manager understand the audit thinking correctly. At the same time, the director of the audit center must reach an understanding with the general manager in advance on the possible problems in the follow-up audit work and the help that the general manager must give.

First, it is necessary to make clear to the general manager the principled issues arising in the audit process. The general manager must unswervingly support the audit work, and the general manager must come forward to coordinate and solve it.

Second, the audit and the general manager must cooperate closely, the audit should be practical, and the general manager should talk about people. The general manager must clearly realize that the audit only provides the basis for the general manager of the enterprise to discuss people, and the habits of people in the enterprise want to be completely changed. According to the thinking of leadership and process management, the general manager must personally participate and pay attention to it.

The second stage: the early stage of audit work (from the beginning of project implementation to one month). At this point, the audit has entered the operational stage, and the director of the audit center must fully communicate with the general manager the overall thinking of the whole audit work, so that the general manager can understand and agree with the thinking of the audit work. In the follow-up work of the audit, the general manager will not suddenly think that the audit work does not meet his own requirements, thus forcibly intervening in the audit work. In particular, the choice of the entry point of the early audit must be fully discussed and determined with the general manager. Let the general manager participate in the audit work from the beginning.

The third stage: the mid-term audit (one month to four months after the implementation of the project). This stage is the main stage of audit work, facing all kinds of problems and obstacles, so the content of communication with the general manager is one specific problem after another (such as excessive punishment leading to employee rebound, an employee asked for rectification three times, but still failed to rectify, etc.). ). At this stage, the teachers of the project team, the audit center and the general manager must communicate frequently through the audit special meeting, discuss each problem and work out a solution.

The fourth stage: the later stage of the audit (four months from the project implementation to the end of the project). Previously, the director of the audit center was responsible for planning and guiding the work of the audit center. The director of the audit center is responsible for the overall implementation, the auditor is responsible for the specific implementation, and the general manager only needs to give support and participate in decision-making. But at this stage, the general manager must make an overall plan for the work of the audit center, while the teacher only gives guidance, support and help to make decisions. Therefore, the communication content at this stage should be to guide and help the general manager to plan the work of the audit center and ensure the smooth handover of the work of the audit center.

? The above is the key content of communication with the general manager at each stage. It must be noted that at any stage, every specific work of audit must be fully communicated with the general manager before it can be carried out, such as auditor competition, selection of audit entry point, formulation of audit point and so on. Before each specific audit work, the director of the audit center must let the general manager know the purpose, function, general practice and expected effect of the work, and reach an understanding with the general manager to avoid problems caused by the general manager's ignorance of the specific situation.

Second, the choice of audit entry point

After the establishment of the audit center, the audit was fully publicized in the enterprise and a good atmosphere was created, which entered the actual stage of audit work. At the beginning of the actual audit work, the choice of audit entry point is very important. How to choose the entry point of audit? What can be the starting point of audit work? Here we believe that the entry point of audit work must have the following characteristics:

1, simple and clear.

Simple and clear, that is, the audit questions are easy to check, easy to obtain evidence, and you can clearly judge right and wrong, do or not do.

[If! SupportLists] First, [endif] because in the early stage of the audit work, although the audit was fully disclosed through the establishment of the audit center, this disclosure did not give the audit center the authority it needed to carry out its work. At this time, the authority of the audit center comes from the business owners and project teachers. The audit center itself has not been recognized by employees, so it is impossible to get the support and cooperation of employees. Most employees are watching. Therefore, in the process of auditing, employees will definitely cover up the problems and have conflicts with auditors. If the starting point of selection is complicated, it is troublesome to find the reasons or collect evidence, which will inevitably lead to the difficulty in carrying out the pre-audit work, becoming a mere formality, and even leading to the failure of the audit, and the authority gained by the audit from the boss or project teacher will gradually lose.

[If! Support list] Second,? [endif] At the initial stage of the audit, the quality and ability of auditors (mostly grass-roots employees) could not meet the requirements of the audit work, and their understanding of the audit was only superficial, which was not generally recognized by the employees of the enterprise. If the choice of entry point is complicated, it will be difficult for auditors to find problems through auditing and then help employees solve problems, which will not only lead employees to think that auditors and auditing are useless, but also dampen the enthusiasm of auditors themselves, which is not conducive to the development of audit work.

Simple and clear entry points make it easy for auditors to check and urge employees to make improvements. Moreover, because the starting point is simple and clear, the evidence is easy to collect and irrefutable, which makes employees unable to cover up the problem, and also makes the audit center occupy a favorable position in the game with employees in the early stage.

2. It can be repeated in high frequency and short time.

Because the first necessary factor of the entry point is simplicity, and often simple and clear entry points are small problems of enterprises, which employees and even bosses think are unimportant problems, so the entry point must also have the characteristics of being able to conduct repeated audits. All audit problems should be audited repeatedly, but the repeated audit here means that it can be repeated with high frequency and short time. For example, the audit of abnormal production needs to investigate the facts, analyze the reasons and collect evidence. The whole audit process usually takes one or two days. For example, the audit of 5S can tell at a glance whether 5S has been done, and it can be checked many times a day. This kind of starting point is what you need in the early stage of the audit.

Generally speaking, we should make it clear that in the early stage of audit, the purpose of audit should not be to help employees solve problems or immediately change the effect of audit. These are long-term processes. In the early stage of audit work, the purpose of audit work is to strengthen the ideas publicized when the audit was established, so that employees can get used to being inspected and supervised. Since the purpose is not to help employees solve problems, and it is not necessary to reflect the effect of audit immediately, the severity of audit problems is not a condition for choosing a breakthrough point. The purpose of strengthening the audit concept and getting employees used to being supervised is easier to achieve only by repeated audits. Therefore, the starting point of simple, clear, high-frequency and short-time repeated audit is necessary in the early stage of audit work.

I think there are three options for the entry point in the early stage of audit: meeting resolution, form and 5S. Needless to say, the resolution of the meeting, the first audit content of each project must be the resolution of the meeting; The audit of the form is mainly to check whether it is filled in, as well as the timeliness and accuracy of filling in; 5S inspection is simpler, so the above three points are simple and clear, and can be reviewed repeatedly with high frequency and short time.

Here, I think there is another point that needs to be emphasized. The audit scope must be small. For example, the audit of 5S cannot be said that all positions and contents of 5S are audited at the same time, but a certain aspect of 5S should be audited in a targeted manner. Using subsection control method, according to the division of posts, the 5S content of several posts will be reviewed in a certain period of time; Or divide it according to all aspects of 5S, and focus on checking whether the hygiene at a certain time is clean. This can be conveyed more clearly to? The concept of employee audit makes employees form the habit of being supervised.

Third, the formulation of audit points.

In the whole project audit process, the audit point is the most basic embodiment of the audit object. All audit objects (including control cards, processes, schemes, rules and regulations, etc.). In the final analysis, they are all audit control points, so the audit points in the audit process come from various rules and regulations, processes, control cards, schemes, etc. Enterprise. Therefore, in the process of audit, establishing audit points is the basis of audit, but it is also an important work.

(a), the significance of the audit point:

1. Audit points come from various enterprise standard documents, but not all out-of-control points in these standard documents, but only important or influential out-of-control points extracted from the standard documents. In this way, the audit center can focus on the problems that need to be improved.

2. Because the audit point is the out-of-control point determined through full discussion with the audited department, it is easier to be accepted by the auditors during the audit process, and the auditors will encounter less resistance and the improvement effect will be better.

3. For auditors, the process of making audit points is actually a process of learning and training. Through the process of making audit points, auditors can know the general situation of what they want to audit, learn how to audit these problems in advance, and prepare for the follow-up work.

(ii) Development of audit highlights:

The steps of making audit points include drafting, discussing, finalizing and updating. The process is not complicated, but there are some points to pay attention to in each step.

[If! SupportLists] 1, [endif] drafted

First of all, the audit center and the responsible department discuss which are the important standard documents and which are the process documents that need to be implemented in place at this stage.

Secondly, according to the selected standard document, the audit center lists each point in the document separately in the form of a table and distributes it to the responsible department and relevant departments (for example, the incoming inspection process is not only sent to the quality department, but also to the production department and PMC department, etc. ), requiring responsible departments and heads of relevant departments to select important out-of-control points according to this list;

Thirdly, when each department selects important out-of-control points, the audit center itself will also audit all the points in the list to get the implementation of the standard documents and avoid the problems covered up and hidden by each department;

Finally, the audit center will summarize and unify the three lists for subsequent discussion.

The drafting process should be carried out department by department, even only those departments that need to be audited at this stage, because the workload is relatively large. The drafting method does not have to be divided into departments, processes or other ways, but the division of departments is beneficial to the evaluation of the audit process.

Step 2 discuss

After the audit center summarizes the three lists, it calls all departments to discuss the audit points according to the results of the three lists. In addition, in the seminar, it is best to determine the audit method of each audit point. Because auditors are not familiar with the operating procedures, operating standards and methods of various departments, it is easy to find out how to audit in the audit process, and sometimes even the audited units will question the audit results on the pretext that auditors are not familiar with them. Therefore, if the audit method can be determined at the seminar, it will be helpful for the follow-up audit. Just like the discussion of audit management system and process, it must be fully discussed at the seminar to prevent the situation that there is no opinion during the discussion but it is not implemented when it is implemented.

The scope of participants in the seminar can be determined according to the situation. Whether the relevant departments need to participate and whether the grass-roots employees of the responsible departments need to participate can be decided according to the actual situation. Because after all, if grass-roots employees of relevant departments and responsible departments participate, the audit point can be discussed more fully, pertinently and executably, but too many people may participate, which may affect production and may make the meeting time longer.

Step 3: Make sure

The determination process is simple, but when determining the audit point, it must be signed in the audit point list file, and even all personnel in the responsible department must sign the audit point list for confirmation. Because everyone is the auditee, at the same time, it can also avoid the conflict caused by the department head not doing a good job of downward publicity, which leads to the grass-roots employees not knowing this audit point during the audit.

Step 4 update

Audit points are not always the same. After repeated audits, the audit point has been completely improved. When frequent auditing is not required, you can delete the auditing point from the list. With the implementation of new processes and control cards or with the progress of the project, the focus of concerned issues has changed, and it is necessary to adjust the audit points accordingly and add new audit points to the list. Therefore, the audit point list is a rolling update list.