TABLE OF CONTENTS

1 AUDIT PROGRAMME MANAGEMENT

2 AUDITORS AND AUDITEES LIASION
 LIAISE WITH
MANAGE AUDIT
AUDITORS AND
PROGRAM
AUDITEES
PRACT
THEOR
ICAL
Y
 • MANAGE AUDIT PROGRAM
UNDERSTAND HALAL ASSURANCE MANAGEMENT SYSTEM DOCUMENT
RELATED TO AUDIT.
TOPIC 1 HALAL INTERNAL AUDIT FACILITATION
UNDERSTAND HALAL AUDIT CATEGORY TO BE PERFORMED.

TRAINEES SHOULD BE ABLE TO

UNDERSTAND THE OBJECTIVE AND SCOPE OF AUDIT.

• LIAISE WITH AUDITORS AND

AUDITEES

UNDERSTAND HOW TO DEVELOP HALAL AUDIT MASTER

PLAN

UNDERSTAND THE COMPOSITION OF AUDIT NOTICE /

TOPIC 2

MEMO / LETTER CONTENT

UNDERSTAND HOW TO OBTAIN HALAL AUDIT REPORT

DETERMINE AUDIT REPORTING FORMAT

• AU
MANAGE AUDIT PROGRAM

• OB
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VE DI
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SC AS
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AU AN
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1 2 3
AUDIT PROGRAMME MANAGEMENT
TO DESCRIBE
PURPOSE ON HALAL
ASSURANCE
MANAGEMENT
SYSTEM
RELATED TO
AUDIT, AUDIT
CATEGORY,
OBJECTIVE AND
SCOPE OF
AUDIT, AND
HALAL AUDIT
MASTER PLAN

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 INTRODUCTION

AUDIT

Systematic, independent and

documented process for obtaining
Audit is an evidence gathering process audit evidence and evaluating it
objectively to determine the extent to
which the audit criteria are fulfilled

First Party Audit Second-Party Audit Third-Party Audit

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 CATEGORY OF AUDIT

(Internal Audit) (External Audit)

FIRST – PARTY SECOND
(External–Audit)
PARTY THIRD – PARTY
AUDIT
Self-assessment AUDIT
Commonly Known AUDIT
As Supplier Audits Perform By
To Measure The Independent
Strengths & To Assure The
Organization Such
Weaknesses Ability Of Existing
As Regulators Or
To Confirm Or Supplier Or The
Registrars
Improve The Potential Supplier
Effectiveness Of To Meet The
Halal Management Requirements Of
Systems The Company’s
To Ensure Halal Policy.
Compliance Of
Company Halal
Policy

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THE AUDIT OBJECTIVES SHALL DESCRIBE WHAT IS TO BE
ACCOMPLISHED BY THE AUDIT

OBJECTIVES & SCOPES OF AUDIT

DETERMINATION OF THE CONFORMITY OF THE COMPANY

HALAL ASSURANCE SYSTEM WITH AUDIT CRITERIA

EVALUATION OF THE ABILITY OF THE HALAL ASSURANCE

SYSTEM TO ENSURE THE COMPANY MEETS APPLICABLE
STATUTORY, REGULATORY AND CONTRACTUAL
REQUIREMENTS

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 DEFINING AUDIT OBJECTIVES, SCOPE & CRITERIA

PROVIDE GUIDANCE FOR

AUDIT TEAMS NEEDS TO BE THE AUDIT LEADER AND
INFORMED OF THE THE TEAM AS TO WHAT
OBJECTIVES, SCOPE & THEY SHOULD BE
CRITERIA FOR THE AUDIT INSPECTING AND VERIFYING
DURING AUDIT

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 DEMONSTRATES
DETERMINE THE DETERMINE SUITABILITY
OBJECTIVES SET
ELIGIBILITY FOR
OUT WHAT THE
TO APPEAR ON A
AUDIT INISA TRYING
IMPROVEMENTS
PREVIOUSLY IDENTIFIED
CERTIFICATE AWARD CONTRACTTO ACHIEVE:
SHORTLIST
WEAK AREA

IDENTIFY AREAS FOR

CONFIRM ADHERENCE
POTENTIAL
TO POLICY
IMPROVEMENT

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 11
SCOPE OF AUDIT

TIME THAT WILL COVERED

ORGANIZATIONAL UNITS
THAT WILL BE EXAMINED
A STATEMENT THAT
SPECIFIES THE FOCUS,
EXTENT AND BOUNDARY
OF A PARTICULAR AUDIT
PHYSICAL LOCATION OF
AUDIT
PROCESS & ACTIVITIES
THAT WILL BE INCLUDED
 REPRESENTS RULES & AUDIT PROCESS WILL DEPENDS
REQUIREMENTS WHICH ON THE INDUSTRY BASED ON
AUDITEE WILL BE ASSESSED CERTIFICATION
CRITERIA FOR THESCHEME
AUDIT

• STANDARDS • CLAUSE 3 OF THE MANUAL

• POLICY PROCEDURE FOR MALAYSIA
• LEGISLATION PROCEDURES HALAL CERTIFICATION (THIRD
REVISION) 2014

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 AUDIT1.MASTER PLAN
Identify Audit
Frequency
&
Schedule Per Year

5. 2.
Generate Audit Prepare Audit
Itinerary/Plan Schedule

4.
3.
Identify Lead
Determine
Auditor And
Assignment Of
Auditor(s) To
Audit Team
Perform Audit

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 TABLE OF
CONTENTS
1 AUDIT PROGRAMME MANAGEMENT
2 AUDITORS AND AUDITEES LIASION
 • N
O
• P T
R I
E C
P E
A / • O
LIASE WITH AUDITORS AND AUDITEES

R M • B
M
A E T
E
T M A
T
I O I
H
O / N
O
• I N L
D
E H
N
O T A
T O
F T L
R F
E A
O
A R L
D N
U
U O
D W A
C T
I R U
T I
T I D
I F
T I
O I
N I T
N C
O N
A
T G R
T
I E
I
F G P
1 2 3 4O 5
I U O
Date And Time

AuditExecutive
Halal Is PREPARATION
Team / Auditors Formation OF AUDIT NOTIFICATION
Responsible To Prepare
The Audit Notification
(An)Scope
To The Of AuditOr
Auditor
Auditee

Audit Schedule

Other Audit Programs ActivitiesAUDIT

NOTIFICATIO
N

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 PREPARATION OF AUDIT NOTIFICATION:
Date and Time

The Planning And Preparation Of Audit Required Specific Date And

Time

THESE ARE IMPORTANT BECAUSE :

 Avoid The Coinciding Major Events In The Company

 Ensure All The Key Persons And Relevant People Are
Available During The Audit
 For The Documentations Purpose
 Avoid The Postponed Or Delayed Issues

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 PREPARATION OF AUDIT NOTIFICATION :
Audit team/auditors formation
IMPORTANT ASPECTS OF AUDIT SCOPE
AUDIT TEAM

AUDIT PURPOSE

ORGANIZATIONAL AREA

AVAILABILITY OF AUDIT MEMBERS

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 PREPARATION OF AUDIT NOTIFICATION :
Audit team/auditors formation

ROLES & RESPONSIBILITIES

LEAD AUDITOR AUDITOR AUDITEE

• Lead the audit team • To check the current • Facilitate audit process
• Organize and manage compliance status • Provide cooperation
audit process • To identify the non- during the audit
• Report the audit findings compliance
to the management • To carry out any follow
up action

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PREPARATION OF AUDIT NOTIFICATION :
Scope of Audit

Scope of audit is a statement that specifies the focus,

extent and boundary of a particular audit.

• Audit objectives
SCOPE • Nature and extent of auditing
OF procedures performed
AUDIT • Time period audited

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 Review
activity
Confirming
Review of
Halal PREPARATION OF AUDIT NOTIFICATION :
existence
and value
Assurance
Manageme
of assetsScope of Audit
and
nt System
liabilities
COMMON
OBJECTIVES Verifying
the
Review authenticity
restricted and and validity
account
expenditures of
process/pro
Detection duction/syst
of errors or em
fraud

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 PREPARATION OF AUDIT NOTIFICATION :
Scope of Audit

• Example:

• “ The objective of audit is to carry internal halal audit”

• “ The scope of audit shall cover production of beef curry from
receiving of raw materials to storage of finished goods”

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 OBTAIN HALAL AUDIT REPORT:
Understanding non-conformance

• Non-conformance is an evidence of a failure or non-

fulfillment of specified requirements.

• The non-conformance are issued in the event of:

• Not meeting a specified clause/s of the standard
• Not meeting a part of procedure
• Not meeting other recognized specification or
regulation

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 OBTAIN HALAL AUDIT REPORT:
Understanding non-conformance

Minor Non -Conformance Major Non –Conformance Serious Non -

Conformance

• Utensils used for

non-halal can be
• Ingredients
ritually cleaned
containing pig
• Cleanliness Issues (sertu/samak)
derivatives
• Hygiene Issues • No segregation
• Product containing
between halal and
alcoholic beverages
non-halal product in
the storage area

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 Record

OBTAIN HALAL AUDIT REPORT:

Presentation of Audit Findings
Report Findings Result

Signatories

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