Services | Risk Management Training | Quality Management Training


Internal auditing is undertaken to monitor and measure the company’s compliance against statutory and regulatory requirements and the company’s conformity with the requirements of the food safety management system (FSMS).

Internal audits are scheduled on a planned basis and conducted by trained internal auditors, whose findings are reported to management for review and action. If the audit findings highlight problems, the auditee is required to provide a commitment to addressing and resolving the issues.

The internal auditor seeks evidence of the effective implementation of the subsequent actions of the auditee.

The results of the internal audits and the overall effectiveness of the internal audit program are reported at the management review meeting

Step 1

The food safety manager has the responsibility to create and manage the internal audit process. This involves establishing initial contact with the auditee(s) and reaching agreement on the following:

  • Audit objectives, scope, criteria, methods, and audit team composition, including any technical experts
  • Provide relevant information for planning, including information on the risks and opportunities the organization has identified and how they are being addressed
  • Agree on the dates of the audit Identify the resources needed to complete the audit, including access to the required people, processes, activities, and documentation
  • Assess the statutory and regulatory requirements during the audit
  • Confirm the agreement with the auditee on the extent of the disclosure and the treatment of confidential information
  • Confirm any location-specific arrangements for access, health and safety, security, confidentiality, or other
  • Gauge the need for observers or guides
  • Determine any specific areas of concern for the auditee

The output of this phase is the development of an audit program outlining the audits to be completed over a defined period. The process may also identify the internal auditor assigned to the audit. Once completed, the program will be published and communicated across the company.

Step 2

Each individual internal auditor is responsible for creating the following:

  • An audit plan, including audit objectives, scope, and criteria
  • An audit checklist or audit protocol
  • The auditing methods to be used, including the extent to which audit sampling is needed to obtain sufficient evidence for the audit Audit plans, checklists, and trails will be based on templates to ensure consistency.

Audit planning should consider the risks of the audit activities on the auditee’s processes and provide the foundation for agreement among the interested parties based on the information in the audit program and the documented information provided by the auditee.

Once documented by the internal auditor, the audit plan will be communicated to the relevant auditee(s).
Some audits will be unannounced, as directed by the food safety manager. If this is the case, no audit plan may be produced.

However, the food safety manager will fully brief the internal auditor on the objectives, scope, and criteria of the audit.

Step 3

The internal auditor will conduct the audit in accordance with the plan. Audit checklists or audit
trails will be used by the auditor to record audit evidence. Audits will be conducted using interview,
observation, reviews of records and documents, and analysis of data.

Trend analysis and tests may also be utilized to gather evidence as required. The details to be recorded on the checklist or audit trails include information on the requirement that is being checked, the evidence gathered, the conformance indication, and the identification of the auditee.

In the event that an internal auditor identifies a nonconformity based on objective evidence, the internal auditor will inform the process owner/head of department about the issue and explain the nature
of the nonconformity, why it is a nonconformity, and the requirement that has not been fulfilled.

The internal auditor will document the nonconformity in the checklist or audit trail and obtain the
signature of the auditee signifying the auditee’s acceptance of the issue and the commitment to rectify
the issue. The internal auditor will classify the audit finding as major, minor, or an opportunity for
improvement based on the risk.

It is solely the responsibility of the process owner/head of department, if audit findings highlight
problems, to rectify the issues. Correction must be undertaken; a root cause analysis using a recognized root cause analysis methodology, for example, 5 whys, a fishbone diagram, and so on, must be
completed, and corrective action identified and implemented.

A response plan must be submitted to the internal auditor by the auditee within an agreed time frame of the audit. It must outline the correction, root cause analysis, and corrective action(s), including a risk assessment. The internal auditor will review the response plan and approve or reject it. Thus, if there is no root cause analysis, the root cause analysis is inadequate, and so on. If the plan is rejected, the auditee must correct the response plan and resubmit it for approval.

All audit findings should be closed out within 12 weeks of the issuance of the findings. Exceptions may be granted, subject to the approval of the internal auditor and the food safety manager/management representative. As appropriate, the auditee should keep the individuals managing the audit program or the audit team informed of the status of these actions.

The outputs of this phase should be that the audit objective has been achieved, the audit plan has
been carried out, the checklists/audit trails have been completed, if applicable, and audit findings and
a response plan have been received from the process owner/head of department.

Step 4

The internal auditor will prepare an audit report outlining the audit conclusions. The conclusions are
based on a comparison of all the audit findings against the audit objective.

The report will be detailed and cover the following points at a minimum:

▪ Identification of the audit objective, scope, and criteria
▪ Identification of the auditor and process owner(s)/head of department
▪ The audit conclusions
▪ An executive summary
▪ The audit findings on strengths, weaknesses, opportunities, and threats (SWOT)
▪ A description of the process, critical process parameters, and process performance
▪ The number and classification of the audit findings
▪ The audit findings in detail
▪ Sample/confidentiality statement
▪ Audit follow-up
▪ Audit checklist or audit trail, as an attachment

The audit report will then be released to the food safety manager and the process owner/head of department.

Step 5

The audit is completed when all planned audit activities have been completed or otherwise agreed
with the process owner. For instance, there may have been an unexpected event that prevented the
audit plan from being completed.

The food safety manager will review the audit report to ensure that all technical aspects of the audit
plan have been covered, the evidence gathered is objective and related to the audit criteria, and the
audit conclusions reached are correct.

The food safety manager will also manage any appeals raised by the process manager/head of department in relation to an audit finding.

If agreement cannot be reached between the food safety manager and the process owner/head of department, the food safety manager will elevate the issue to the executive management team for resolution.

Step 6

Based on the response plan submitted by the process owner and the agreed closure time frame, the
internal auditor will follow up to ensure that all audit findings have been effectively closed out. This
will be achieved through the evaluation of the risk assessment and effectiveness checks.

The effectiveness checks must be completed before the corrective action risk assessment can be closed.
The purpose of these follow-up checks is to ensure that the stated actions have been implemented
and that they have been effective in solving the stated problem. If satisfied, the internal auditor will
close the audit findings.

If the internal auditor does not agree to close the audit findings, agreement on the actions to be taken
will be determined between the internal auditor and the auditee.

The following documentation will be maintained as evidence that the audits have been performed:

▪ Audit plan
▪ Audit checklist/audit trail
▪ Audit report
▪ Root cause analysis data/response plan

2,591 Responses

  1. Hey very cool site!! Guy .. Beautiful .. Amazing .. I will bookmark your site and take the feeds additionally?I’m happy to find numerous helpful information right here in the publish, we need develop extra strategies on this regard, thank you for sharing. . . . . .

  2. Just desire to say your article is as astonishing. The clarity to your publish is just great and i can assume you are an expert in this subject. Fine together with your permission let me to seize your RSS feed to keep up to date with impending post. Thanks 1,000,000 and please keep up the gratifying work.

  3. obviously like your website however you have to test the spelling on several of your posts. A number of them are rife with spelling problems and I to find it very bothersome to tell the reality nevertheless I will certainly come again again.

  4. You actually make it seem so easy with your presentation but I find this matter to be really something which I think I would never understand. It seems too complicated and extremely broad for me. I am looking forward for your next post, I?ll try to get the hang of it!

  5. One thing I would like to touch upon is that weightloss routine fast may be possible by the perfect diet and exercise. Ones size not just affects appearance, but also the general quality of life. Self-esteem, major depression, health risks, plus physical ability are disturbed in extra weight. It is possible to do everything right and at the same time having a gain. Should this happen, a condition may be the root cause. While too much food rather than enough exercising are usually the culprit, common medical conditions and traditionally used prescriptions might greatly increase size. Thx for your post here.

  6. I think other website proprietors should take this website as an model, very clean and great user genial style and design, let alone the content. You’re an expert in this topic!

  7. I have read your article carefully and I agree with you very much. This has provided a great help for my thesis writing, and I will seriously improve it. However, I don’t know much about a certain place. Can you help me?

  8. With havin so much content and articles do you ever run into any problems of plagorism or copyright infringement? My site has a lot of unique content I’ve either authored myself or outsourced but it appears a lot of it is popping it up all over the internet without my permission. Do you know any techniques to help protect against content from being stolen? I’d truly appreciate it.

  9. Thanks for revealing your ideas. Another thing is that scholars have a choice between national student loan as well as a private education loan where it is easier to go for student loan debt consolidation loan than in the federal student loan.

  10. This article is a refreshing change! The author’s unique perspective and thoughtful analysis have made this a truly engrossing read. I’m grateful for the effort he has put into producing such an informative and provocative piece. Thank you, author, for sharing your expertise and stimulating meaningful discussions through your brilliant writing!

  11. I’m blown away by the quality of this content! The author has obviously put a great amount of effort into researching and organizing the information. It’s refreshing to come across an article that not only offers valuable information but also keeps the readers captivated from start to finish. Kudos to her for producing such a masterpiece!

  12. Heya! I just wanted to ask if you ever have any issues with hackers? My last blog (wordpress) was hacked and I ended up losing a few months of hard work due to no backup. Do you have any solutions to stop hackers?

  13. Its like you learn my mind! You appear to grasp so much approximately this, like you wrote the e-book in it or something. I feel that you just can do with a few to force the message house a little bit, however instead of that, this is fantastic blog. A great read. I’ll certainly be back.

  14. I know of the fact that now, more and more people are being attracted to cams and the area of pictures. However, like a photographer, you will need to first commit so much time period deciding the exact model of video camera to buy as well as moving via store to store just so you could buy the most inexpensive camera of the trademark you have decided to select. But it does not end right now there. You also have take into consideration whether you should purchase a digital video camera extended warranty. Thanks for the good guidelines I accumulated from your website.

  15. I have seen loads of useful points on your website about personal computers. However, I’ve the opinion that lap tops are still more or less not powerful adequately to be a sensible choice if you generally do jobs that require loads of power, including video editing. But for world-wide-web surfing, microsoft word processing, and quite a few other typical computer work they are fine, provided you never mind your little friend screen size. Many thanks for sharing your thinking.

  16. Howdy! This is my first visit to your blog! We are a team of volunteers and starting a new project in a community in the same niche. Your blog provided us valuable information to work on. You have done a wonderful job!

  17. Thanks for your strategies. One thing we’ve noticed is banks plus financial institutions are aware of the spending practices of consumers and also understand that a lot of people max away their cards around the holiday seasons. They smartly take advantage of this fact and start flooding your own inbox plus snail-mail box with hundreds of 0 APR card offers right after the holiday season closes. Knowing that should you be like 98 of all American public, you’ll leap at the opportunity to consolidate card debt and shift balances towards 0 APR credit cards.

  18. Hmm it seems like your blog ate my first comment (it was extremely long) so I guess I’ll just sum it up what I submitted and say, I’m thoroughly enjoying your blog. I as well am an aspiring blog blogger but I’m still new to everything. Do you have any tips for rookie blog writers? I’d really appreciate it.

  19. Thanks for the tips about credit repair on this site. What I would offer as advice to people is usually to give up the particular mentality that they may buy currently and pay out later. As being a society we tend to make this happen for many things. This includes getaways, furniture, and items we’d like. However, you must separate a person’s wants out of the needs. If you are working to improve your credit rating score make some trade-offs. For example it is possible to shop online to economize or you can go to second hand merchants instead of pricey department stores with regard to clothing.

  20. This is very fascinating, You’re an excessively skilled blogger. I’ve joined your rss feed and sit up for in quest of more of your fantastic post. Additionally, I have shared your web site in my social networks!

  21. Its like you read my mind! You appear to know so much about this, like you wrote the book in it or something. I think that you could do with a few pics to drive the message home a little bit, but other than that, this is magnificent blog. An excellent read. I’ll definitely be back.

  22. Excellent beat ! I wish to apprentice while you amend your website, how could i subscribe for a blog website? The account aided me a acceptable deal. I had been a little bit acquainted of this your broadcast offered bright clear idea

  23. Thanks on your marvelous posting! I quite enjoyed reading it, you happen to be a great author.I will always bookmark your blog and will come back later on. I want to encourage one to continue your great writing, have a nice morning!

  24. whoah this blog is fantastic i really like studying your posts. Keep up the good paintings! You know, a lot of individuals are searching round for this info, you can help them greatly.

  25. Howdy! Do you know if they make any plugins to help with Search Engine Optimization? I’m trying to get my blog to rank for some targeted keywords but I’m not seeing very good gains. If you know of any please share. Kudos!

  26. I have seen many useful things on your website about pcs. However, I have got the opinion that laptops are still not nearly powerful adequately to be a good option if you usually do tasks that require lots of power, just like video touch-ups. But for world wide web surfing, microsoft word processing, and a lot other typical computer functions they are fine, provided you never mind small screen size. Thank you for sharing your opinions.

  27. Gracz wygrywa pulę, jeśli przeciwnik spasuje. W takim przypadku zwycięzca nie musi pokazywać zakrytych kart. Jeśli dwóch lub więcej graczy pozostanie po ostatniej rundzie licytacji, skutkuje to wyłożeniem kart. Podczas showdownu każdy gracz powinien ułożyć najlepszą rękę pokerową ze swoich dwóch kart zakrytych i 5 kart wspólnych. Mogą użyć obu, jednej lub żadnej ze swoich kart własnych. Wyposażenie wnętrz Nawet najlepsze wyjaśnienia reguł gry nie zastąpią treningu przy stołach pokera online. Więcej informacji o stronach internetowych, które udostępniają wysokiej jakości usługi w dziedzinie e-hazardu, znajdziesz w naszym przeglądzie szkół pokera. Rzecz jasna perfekcyjna znajomość zasad gry nie wystarcza, żeby wygrywać zawrotne kwoty w turniejach freeroll – pomocne okazują się programy do strategii gry. BonusBonusBonus przetestował szereg tego typu programów. Chcesz być kimś więcej niż zwykłym pionkiem na pokerowej szachownicy?
    Kolejnym sposobem na otrzymanie darmowych skinów CS:GO jak i coinsów na ruletki jest odwiedzanie stron codziennie – wiele ruletek umożliwia dzienny odbiór dodatkowych punktów, wiele z nich również umożliwia dzienne otwieranie darmowych skrzynek CS:GO. Na stronie każda z tych ruletek jest odpowiednio opisana, dzięki czemu dowiesz się, jak zyskać dodatkowe coiny na obstawianie. 3 darmowe skrzynki Co więcej, zawsze można liczyć na mniej popularne dyscypliny, które pojawiają się i znikają w zależności od pory roku. Szachy, snooker, czy dart — jeśli na świecie dzieje się coś interesującego, to nasi bukmacherzy z pewnością stworzą odpowiednie wydarzenia z kursami. Dział zakładów sportowych GG Bet został podzielony na kilka podstawowych kategorii, dzięki którym poruszanie się po serwisie jest szybkie i wygodne. Wydarzenia zostały podzielone według następujących kategorii:

  28. This is undoubtedly one of the finest articles I’ve read on this topic! The author’s comprehensive knowledge and passion for the subject are apparent in every paragraph. I’m so appreciative for coming across this piece as it has deepened my comprehension and stimulated my curiosity even further. Thank you, author, for investing the time to create such a remarkable article!

  29. One important issue is that while you are searching for a student loan you may find that you will need a cosigner. There are many conditions where this is true because you might find that you do not have a past credit score so the bank will require that you have someone cosign the money for you. Thanks for your post.

  30. Things i have generally told people is that when looking for a good on-line electronics store, there are a few factors that you have to think about. First and foremost, you would like to make sure to get a reputable as well as reliable store that has received great evaluations and rankings from other individuals and industry professionals. This will make sure that you are getting through with a well-known store providing you with good services and support to the patrons. Many thanks for sharing your ideas on this blog.

  31. Nice post. I was checking continuously this blog and I’m impressed! Very helpful information particularly the last part 🙂 I care for such info a lot. I was seeking this certain info for a very long time. Thank you and good luck.

  32. It’s the best time to make some plans for the future and it is time to be happy. I have read this post and if I could I desire to suggest you few interesting things or suggestions. Perhaps you could write next articles referring to this article. I desire to read even more things about it!

  33. It’s a pity you don’t have a donate button! I’d most certainly donate to this outstanding blog! I suppose for now i’ll settle for bookmarking and adding your RSS feed to my Google account. I look forward to fresh updates and will talk about this website with my Facebook group. Talk soon!

  34. Oh my goodness! an incredible article dude. Thanks However I am experiencing concern with ur rss . Don?t know why Unable to subscribe to it. Is there anyone getting equivalent rss downside? Anybody who is aware of kindly respond. Thnkx

  35. I think this is one of the most vital information for me. And i’m glad reading your article. But want to remark on few general things, The site style is wonderful, the articles is really great : D. Good job, cheers

  36. I haven?t checked in here for some time as I thought it was getting boring, but the last several posts are good quality so I guess I will add you back to my daily bloglist. You deserve it my friend 🙂

  37. Thanks for your submission. Another factor is that just being a photographer consists of not only trouble in taking award-winning photographs but in addition hardships in getting the best camera suited to your requirements and most especially problems in maintaining the standard of your camera. That is very real and noticeable for those photography lovers that are in capturing this nature’s fascinating scenes — the mountains, the particular forests, the particular wild or perhaps the seas. Going to these daring places certainly requires a digicam that can live up to the wild’s harsh natural environment.

  38. I have been exploring for a little bit for any high-quality articles or weblog posts on this kind of space . Exploring in Yahoo I finally stumbled upon this website. Studying this info So i?m happy to exhibit that I’ve a very excellent uncanny feeling I found out exactly what I needed. I most no doubt will make sure to don?t overlook this web site and provides it a look regularly.

  39. I’m really loving the theme/design of your web site. Do you ever run into any browser compatibility issues? A number of my blog audience have complained about my site not operating correctly in Explorer but looks great in Opera. Do you have any recommendations to help fix this problem?

  40. One thing I’d like to say is the fact that car insurance cancelling is a hated experience and if you are doing the appropriate things as a driver you will not get one. Many people do have the notice that they have been officially dumped by the insurance company and many have to scramble to get added insurance after the cancellation. Affordable auto insurance rates are often hard to get following a cancellation. Understanding the main reasons for auto insurance termination can help drivers prevent getting rid of in one of the most crucial privileges out there. Thanks for the concepts shared via your blog.

  41. Does your blog have a contact page? I’m having a tough time locating it but, I’d like to send you an email. I’ve got some recommendations for your blog you might be interested in hearing. Either way, great blog and I look forward to seeing it improve over time.

  42. There are definitely loads of particulars like that to take into consideration. That could be a nice point to carry up. I offer the ideas above as general inspiration but clearly there are questions like the one you bring up where crucial thing might be working in sincere good faith. I don?t know if greatest practices have emerged round things like that, but I am certain that your job is clearly identified as a fair game. Both boys and girls feel the affect of just a moment?s pleasure, for the remainder of their lives.