Day 3

PERFORMING THE AUDIT
“Using all the ‘Planning for the

Audit’ that we did yesterday”
“A fool may ask more

questions in an hour
than a wise man can
answer in seven years.”
-- English Proverb
©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 1

Day 3 – Audit Activities
1. Review of previous day
2. Audit schedule
3. Preparing working
documents
4. Opening Meeting
5. Conducting the Audit
“It is only through the eyes of others, can

one truly know oneself.”
- Confucius

REVIEW OF DAY-TWO:
15 minutes review
1. Review Homework
2. What are the areas that were unclear?
3. Identify topic areas that you want
reviewed from yesterday’s activities.

The Audit
Schedule

The Audit Schedule
• Objective / scope / criteria
• Dates / places
• Time of opening meeting
• Timed programme of audit
• Time of closing meeting
• Roles / responsibilities of audit team member
• Allocation of resources

Time Planning
• Preparation
• Opening Meeting
• Team Meetings
• Wash-up Meetings
• Pre-closing Meetings
• Closing Meeting
• Audit Investigations
• Time for the Management
Decide the approach
➢ Objective
➢ Depth of audit
➢ Representative samples
➢ Adequate coverage (different
function, depth of audit,
geographical dispersion)
➢ Reflects activities within scope
➢ Experience / competence of
auditor

Audit Approaches
• Vertical : examine operation within
functions/department
• Horizontal : examine particular subject

across the organization
• Combination of above

ISO14001:2015 requirement Department / area
4.1 Understanding the organization and its context
4.2 Understanding the needs and expectations
4.3 Determining the scope of the environmental management system
4.4 Environmental management system
Audit 5.1 Leadership and commitment
5.2 Environmental policy
5.3 Organizational roles, responsibilities and authorities
Matrix 6.1 Actions to address risks and opportunities 6.1.1 General
6.1.2 Environmental Aspects
6.1.3 Compliance obligations
6.1.4 Planning action
6.2.1 Environmental objectives
6.2.2 Planning actions to achieve environmental objectives
7.1 Resources 7.4.1 General
7.4.2 Internal communication
7.4.3 External communication
7.5 Documented Information 7.5.1 General
7.5.2 Creating and updating
7.5.3 Control of documented information
8.1 Operation planning and control
8.2 Emergency preparedness and response
9.1 Monitoring, measurement, analysis and evaluation 9.1.1 General
9.1.2 Evaluation of compliance
9.2 Internal audit 9.2.1 General
9.2.2 Internal audit programme
9.3 Management Review
10 Improvement 10.1 General
10.2 Nonconformity and corrective action
10.3 Continual improvement
Audit Strategy
Process Flow
downstream
upstream
Coverage - Audit Strategy
◼ Downstream
◼ Follows through multiple stages of process
◼ Most natural path to understand process
◼ Assesses organizational interfaces
◼ Most easily shows wastage
◼ Requires knowledge of end-point to be most effective
◼ Upstream
◼ Starts from a known end-point
◼ Checks records for all checkpoints
◼ Quickly assesses overall effectiveness
◼ Helps identify stages where problems arise
◼ Requires knowledge of contract and plans

Audit Strategy
For best results, strategy should be varied
Base strategy on previous audits & other
issues
Audits are often vertical AND process
Are often process
Ensure coverage of all areas and ISO
14001 requirements

Summary
Be clear on the audit scope and purpose
ensure adequate coverage
Base approach on previous audits & other
issues
Leave room for flexibility in arranged
schedule
Keep auditee advised, agree date and time
Time keeping is an important part of a
successful audit

Team Exercise
D3-E01: Audit Schedule

Audit Team Assignment
• Assign roles & responsibilities to each team
member
• Ensure independence and competence
• Ensure effective use of resources
• Brief the audit program
• Clarify the audit objectives / scope / criteria
• Forward EMS documentation
• Arrangements for preparing working documents

Working documents
• Audit plan
• Checklists
• Forms
• Standards
• Guidelines
• EMS documents
• etc.

CHECKLISTS

Checklist Benefits
• Ensures sample is balanced

• Assists in preparing audit team
• Helps maintain correct pace
• Provides a record of the audit for future
reference

Preparing a checklist
❑ be conversant with the documented system
❑ prepare separate lists for each function/area
❑ sequencing the checklist questions
following the chosen strategies
❑ consider time allocated and key elements to
be assessed
❑ the auditor determines the style and detail

References
◼ the documented system
◼ the standards
◼ the applicable legislation
◼ the auditors guide
◼ your experience

Types of checklist
• Criteria
• Specific questions
• Standard checklist
• Bullet points

Criteria Checklist
Be Structured in accordance with EMS Standard
• Advantage
Provides ready assessment with EMS Standard.
Focuses auditor’s mind on measures
Can be used time and time again
• Disadvantage
Requires experienced auditor
Does not identify to an inexperienced auditor what
to look for
Criteria checklist example :
Against ISO 14001 requirements
9.1 Monitoring, measurement OK/NC Finding
Are the defined indicator and criterias capable

to evaluate its environmental performance?
Are All monitoring and measure equipment

calibrated?
Is the environmental performance and the

effectiveness of the EMS evaluated?
Is appropriate documented information as

evidence of the monitoring,ǰmeasurement,
analysis and evaluation results retained?

Specific Question Checklist
Be structured around a discrete department,
process, procedure, environmental issued
▪Advantage
− convenient
− good for training auditors
− tell auditor what you want
▪Disadvantage
− Not provide assessment with EMS standard
− Reflex preconceived idea of person
− stereotyped audits.
− Lot of work

Specific Question checklists Example:
Checklist Question OK/NC Comment
for Control of hazardous material
1) Are the hazardous chemicals used in production

identified as environmental aspects?
2) Do they generate significant impact to the
environment?
3) Is there any relevant instruction/MSDS available at
the point of use/storage?
4) What kind of PPE is required at this working area?
5) Has the personnel been trained/ made aware of
the environmental impact of the involving
hazardous material?
6) Do the operators know what should be done in
case of spill?

Standard Checklist
May take either criteria or specific form but
suitable for Internal Audit
•Advantage
Uniform practice
Helps train auditors
•Disadvantage
May not be suitable for all circumstances
Inflexible
Blinker Stereotyped’ audits
Does not handle changes to audit type or
audit basis very well

Standard Checklist Example
for EEE company
Checklist Question OK/NC Comment
1) Are the environmental objectives and targets

established at each functional level?
2) Are they related to the environmental policy and/or
significant aspects?
3) Is the EMP established for achieving each
objective and target?
4) Is the status of EMP reviewed and recorded?
5) Who are involved in establishing and reviewing the
objective, target and EMP?
6) Are employee aware of the policy, their
environment, and their relevant objectives and
targets?

Bullet Point Checklist
Suggest point that can be deployed during
meeting and auditing alike
▪ Advantage
− Quick and easy to prepare
− Very flexible
▪ Disadvantage
− Does not provide ready assessment
− Only used by experienced auditors
− Does not define what to look for
− How to record comments to objective

Bullet point Checklist Example
• Production
Aspect identifying
Operation control
Emergency
Monitoring
Analysis
Improvement
Information & documentation

Example:
EMS drill down for a significant aspect
Check point ISO Ref.
• Environmental aspect • 6.1.2
• Compliance obligation • 6.1.3
• Objectives and planning to achieve them • 6.2
• Resources • 7.1
• Competency • 7.2
• Awareness • 7.3
• Communication • 7.4
• Operational planning and control • 8.1
• Emergency preparedness and response • 8.2
• Performance evaluation • 9.1
• Improvement • 10
• Documented information • 7.5

“Look At” – “Look For” approach
Look at
Objective evidence
(e.g. document, activity, environment/person)
Look for
Conformity with the criteria

Example:
Control of water pollution
Look at Look for
1.Procedure for control of • Detail method and
hazardous waste responsibility in control of
waste water
2.Person incharged of the • Assigned staff are qualified to

hazardous waste management ensure that the waste is
managed properly
3.Peoples involving disposition • Their awareness of waste

of waste handling (interview)
4.Waste storage area • Wastes are handled properly,

no sign of pollution

Summary
• Be conversant with the EMS
• Relate the checklist to the EMS requirements and
procedures to be audited
• Checklists assist the auditor in sticking to the
plan
• Consider time allocated and key elements to be
assessed
• Use the checklist as a guideline - not a tick-list
• They can be used for subsequent audits

Team Exercise D3-E02 :
“Checklists”
Time: 60 Minutes

Stage Three:
Conduct the Audit
• Opening Meeting
• Control the audit
• Collecting and verifying information
• Audit finding
• Closing meeting

OPENING MEETING

Opening Meeting Purpose
• Confirm the scope and method of the audit

• Put the company at ease
• Create the "right" atmosphere
• Give the auditors an insight to the
management's commitment to environment

Opening Meeting Agenda - 1
1. Thanks auditee for inviting
2. Introduce assessment team
3. Note attendance
4. Confirm the full scope
5. Review the audit schedule and
responsibilities of the audit team
6. Arrange for escorts/guides
7. Explain how to conduct the assessment
8. Define the types of non-conformance,
recommendation

Opening Meeting Agenda - 2
9. Explain the output of the audit
10. Confirm of confidentiality of audit activities
11. Confirm the issue status of documentation
12. Arrange for use of office, equipment, logistic
13. Invite questions
14. Thank for time and commitment

Additional Agenda - 3
• As appropriate
Explain the purpose of any review meeting
Clarify health and safety regulation
If the required, organize a site tour
Define start/stop times for the remainder of the
audit
Is everyone aware of the audits (i.e. Unions)

Conduct Opening Meeting
• Keep it short
• Be well prepared
• Conduct meeting in a business
like manner
• Keep a record
Team Exercise D3-E03:
“Opening Meeting Role Play”

CONTROL THE AUDIT

Control the Audit
• Control audit situation
• Manage time
• Follow audit schedule
• Use prepared checklists
• Come-up with audit finding
• Looking for conformity, not digging for NC
• The audit team must keep in touch

Time management
• Turn-up at time of appointment
• Well plan
• Balance the constraint time and
appropriate sampling
• Know when to stop
• Maximize his/her available time

Communicating during the audit
Exchange information
Communicate the audit progress
Reassign work between the audit team
member
Change to audit plan

COLLECTING & VERIFYING
INFORMATION
Taking note
Review documentation
Observing activities
Interviewing

Note taking
• Legible and retrievable

• Factual and exist
• Accurate
• Significant
• Provide objective evidence

Review of documents
policy, objectives, targets
Environmental management program
procedures
regulations
records, data, trends, reports
etc.

Observation
• activities
• surrounding work environment &
condition
• evidence of potential environmental risk
• practices contrary to written procedures
• opportunity for improvements

Interviewing (1)
• Be profession & friendly

• Establish a degree of rapport
• Remain objective
• Anticipate what will be said
• Listen, analyze, summarize
• Mentally questioning
• Understanding

Interviewing (2)
• Remember to ask:
the right questions
at their workplace
in their language

Interviewing (3)
• Questioning techniques:
Use open question to acquire information
Confirm your understanding with closed questions
Ask for evidence - ‘Please show me…’
Suppose
Repeat, rephrase
‘Silly’ questions may have to be asked
Silence can be useful
Remain neutral

Behaviour Awareness
• Personal space
• National conventions / culture
• Disabilities / nervousness / hostility
• Distractions / deception
• Internal conflicts
• Familiarity
• Stress

Audit In Real Time Characteristics
• People interactions • People effectiveness
Non-availability vs crowd Manage time
Over enthusiastic vs Handling conflicts
uncooperative Demonstrate leadership
Interruptions vs quiet Listening
• Team effectiveness
Communications
Delegation
Cohesiveness
United behavior

Rules For Audit Visits
• Do not fall into ‘consultancy trap’ , either

suggesting alternative methods or
discussing what other companies do
• Do increase understanding of company
• Do develop rapport with management
• Do not indicate likely success or otherwise

Verifying information
• Determine whether:
there are system in-place
the system is being followed
the expected results are being achieved
they are at risk
they are up to date

Recording Evidence
• A factual statement that can be verified
◼ not based on opinion or preference
◼ not based on emotion
◼ based on actual observations and statements
◼ relevant to the non-conformity identified
Objective!!

Summary
• The Lead Auditor is responsible for overall
control of the audit but the auditor must control
their activities
• Interviewing Is the principle tool
• Use effective questioning techniques
• Record the audit trail
• Verify details of non-conformities
• Opinions and preferences should be suppressed
• Be aware of auditee reactions and diversionary
tactics

Team Exercise:
D3-E04: Mock Audit

Team Homework
• Summarize the result of the mock

audit

Day 3

Uploaded by

Copyright:

Available Formats

Day 3

Uploaded by

Document Information

Original Description:

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Day 3

Uploaded by

Copyright:

Available Formats

PERFORMING THE AUDIT

“Using all the ‘Planning for the

“A fool may ask more

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 1

“It is only through the eyes of others, can

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 2

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 3

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 4

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 5

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 8

• Horizontal : examine particular subject

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 9

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 12

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 13

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 14

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 16

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 17

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 18

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 19

• Ensures sample is balanced

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 20

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 21

◼ the documented system

◼ the applicable legislation

◼ the auditors guide

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 22

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 23

Are the defined indicator and criterias capable

Are All monitoring and measure equipment

Is the environmental performance and the

Is appropriate documented information as

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 25

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 26

1) Are the hazardous chemicals used in production

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 27

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 28

1) Are the environmental objectives and targets

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 29

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 30

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 31

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 32

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 33

2.Person incharged of the • Assigned staff are qualified to

3.Peoples involving disposition • Their awareness of waste

4.Waste storage area • Wastes are handled properly,

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 34

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 35

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 36

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 37

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 38

• Confirm the scope and method of the audit

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 39

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 40

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 41

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 42

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 44

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 45

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 46

©Robere & Associates (Thailand) Ltd. EMS-LAD-E-S-D3 (Version 2015-1) 47