内审和外审技巧

1,Electro-Mechanics,Solution Provider,Integrated,The,Internal/ External Audit Skills,2,1) Definition of Audit, Audit Scope & Schedule/ Ex1 审核的定义，审核的范围以及进度表 / 练习1 2) Audit Tools & Process Flow Charting/ Ex2 审核的工具与程序流程图 / 练习2 3) Auditors Skill & Audit Trail/ Ex3 审核员的技巧与审核追踪 / 练习3 4) Audit Checklist/ Ex4 审核清单 / 练习4 5) Audit report & Corrective Actions/ Ex5 审核报告与纠正措施 / 练习5 6) Follow Up Actions 后续工作 7) Practical Audit (Role Play) 审核的应用（角色扮演）,Contents 内容,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 Global Direction etc”,Definition of Audit 审核的定义,“审核被定义为一种独立的系统评估，用于评估操作或程序以决定指示标准的一致性，例如：赫比全球手册等”,4,The Operating Process 操作程序,INPUT (Specified) 输入 （详细说明）,OUTPUT (Monitored) 输出 （受监控）,PROCESS (Controlled) 处理 （受控制）,5,The Organizational Activities 有组织的活动,OPERATING PROCESS 操作程序,SUPPORT ACTIVITIES,支撑活动,6,System Documentation 系统文件化,Policy,Manual,Procedures,System Documentation (eg WI, SOPs etc),方针,手册,程序,系统文件化（如：WI, SOPs等）,7,The Operating Procedures 操作程序,4 critical tests for operating procedures 操作程序的4项关键测试,Understandable 可理解的 Actionable 可执行的 Can be audited 可以被审核的 Mandatory 强制的,8,The Improvement Cycle 改进循环,Audits (Internal/ External),Corrective Actions,Management Review & System Change,审核 （内部/外部）,纠正措施,管理层评论以及 系统变更,9,The Change Process 变更的过程,Corrective Actions 纠正措施,Customer Complaints客户投诉,SOURCE OF CHANGE 变更的来源 INVESTIGATION & RECOMMENDATION 调查与建议 DECISION 决定 CHANGE 变更 APPROVAL & IMPLEMENTATION 批准与执行,Good Ideas 好的建议,In-Process Problems 进程中的问题,External Audits 外部审核,Internal Audits内部审核,Management Reviews 管理层评论,Document Changes 文件变更,Approval & Practice 批准与执行,10,1) To evaluate and assess actual activities with prescribed standards; eg like the Hi-P Global Direction etc. 以规定的标准为基础来评估实际的行动；如：赫比全球手册 2) To identify strengths and weaknesses. 以识别优点与缺点 3) To assess suppliers or subcontractors. 以评估供应商或承包供应商 4) To provide feedback to management. 以提供反馈给管理层 5) To bridge communication. 以建立沟通桥梁 6) To analyze objective evidence and present facts. 以分析目标的证明与现在的事实 7) To improve systems and practices 以改进系统与实践,Why Audit ? 为什么需要审核？,11,A system audit asks whether or not there is a management system in existence that provides an assurance that the activity of interest is being accomplished as required. 系统审核将会询问是否拥有可以证实该活动已经执行了的管理系统,Audit Depth 审核的深度,The compliance audit asks whether or not that management system is being implemented. 合规性审核将会询问该管理系统是否已经执行了,SYSTEM AUDIT 系统审核,COMPLIANCE AUDIT 合规性审核,12,Audit Depth 审核的深度,Policies/ Manual and Procedures,Standard Operating Procedures /Work Instructions and its implementation,Gaps closure/ continuous improvement programs in systems and practices,Systems Audit,Compliance Audit,OMS audit will cover both the System and Compliance audit depth OMS 审核将会包括系统审核与合规性审核,在系统和时间里进行 关闭间隙 / 持续改进,方针 / 手册以及程序,标准操作程序 / 操作指示以及其执行,合规性审核,系统审核,13,Full Audit comprises the full depth of System audit and Compliance audit. 全面审核完全包含系统审核以及合规性审核,Audit Scope 审核范围,Partial, or Phased audit comprises the sectional audit which focus on the problem area; eg function/ department/ specific process, or product. 部分，局部审核包含针对问题范围的部分审核；如：功能 / 部门 / 明确的程序或产品,FULL AUDIT 全面审核,PARTIAL, PHASED AUDIT 部分，局部审核,Follow up audit applies to closure of actions to correct the previous audit findings/ or non-conformities. 后续工作审核适用于结束那些用于改正之前审核的发现/不合规格的活动,FOLLOW UP AUDIT 后续工作审核,14,*Contact company and arrange visit (may include a pre-visit). *联系公司并安排探访（可以包括预先探访） Establish time frame and schedule. 设立时间结构与进度表 Form audit team and conduct briefing. 成立审核小组以及召开简报会 Introduce team and Opening meeting. 介绍成员以及进行开幕的会议 Carry out audit. 进行审核 Summarize findings with team. 与小组总结发现 Present to management. 呈现予管理层 Agree on course of action. 赞成该执行的行动 Audit report. 审核报告 Follow up on corrective actions. 对纠正措施进行后续工作,Audit Schedule 审核进度表,15,Exercise 练习 (1),Formulation of audit schedule for a internal quality audit. 简洁陈述内部质量审核的审核进度表 To allow participants to discuss and learn how to produce a schedule of audit. 允许参与者讨论并学习如何规划审核的进度表 Form into groups of 3 4 people. 3-4 个成员组成一个小组 Appoint a chairperson and presenter. 指派一位主席以及呈现者 Discuss the schedule of audit, groups may choose from the 3 options: 讨论审核进度表，小组拥有3各选择： Option 1 - Audit Contract Review 选择 1 审核合同回顾 Option 2 - Audit Process Control 选择 2 审核程序控制 Option 3 - Audit Calibration Control 选择 3 审核校验控制 Write schedule in spread sheet. 将进度表写下 Present to class. 课堂呈现,TOPIC: 主题： OBJECTIVE: 目的： PROCEDURE: 程序：,16,Audit Tools 审核工具,1) Process Flow Chart 程序流程图 Understanding the nature of business and its operations. 理解商业的本性以及它的操作模式 Identify the Key Elements. 识别关键要素 Assign the relevant GD requirements to the activities. 指派相关的全球手册（GD）要求给活动 2) Audit Checklist 审核清单 To form the check point during the audit trail. 用于进行审核追踪时的检查点 3) Standards (eg. Global Direction etc) 标准（例如：全球手册等） To form as reference standard during the whole audit process. 用于审核进行时的参考标准 4) Quality Manual/ Procedures 质量手册程序 To form as reference documents during the whole audit process. 用于审核进行时的参考文件,17,Business Process 商业程序,Customers 客户,Sales & BD 销售&业务拓展,Order Handling 订单处理,Prod Planning 生产计划,Manufacturing 制造,FGI 成品检验,Requirements Review 需求评论,QA/ QC,Purchasing 采购部,Continuous Improvement 持续改进,HR 人力资源部,18,Process Flow Chart 程序流程图,Contract Review 合同评论,Work Order Intake 订单接受,Job Incoming 引入工作,Job In Process 进行工作,Customer Acceptance 客户收货,Invoice Billing 签收发货单,After Sales Service 售后服务,End 结束,Sub- contract 次合同,Spares Management 备用设备,Start 开始,19,Exercise 练习 (2),Process Flow Charting 制程序流程图 To allow participants to establish the required process flow to guide the audit activities during the audit trail. 允许参与者制作用于指导审核追踪的流程图 Form into groups of 3 4 people. 3-4 个成员组成一个小组 Appoint a chairperson and presenter. 指派一位主席以及呈现者 Discuss and define the detail process flow outlining key activities using one of the options: 讨论并确认详细的程序流程，利用一下其中一种选择略述关键活动： Option 1 - Audit Contract Review 选择 1 审核合同回顾 Option 2 - Audit Process Control 选择 2 审核程序控制 Option 3 - Audit Calibration Control 选择 3 审核校验控制 Write schedule in spread sheet. 将进度表写下 Present to class. 课堂呈现,TOPIC: 主题： OBJECTIVE: 目的： PROCEDURE: 程序：,20,Auditors Skill 审核员的技巧,Good Communicator 好的交流者 Tactful and Diplomatic 得体与圆滑 Assertive but not Aggressive 有自信但不具攻击性 Sound Judgment 具判断力 Objective and Constructive 有目标以及建设性 Firm; tenacious but flexible 严格；顽强但融通,21,Being Assertive 有自信,Respect the rights of others 尊重他人的权利 Take responsibilities 负责任 Being specific 明确说明 Consistent 一致 Confident and Positive 自信并正面想法 Re-assuring 可靠,22,Aggressive Behavior 攻击性的行为,Aim is to win 把“胜利”当作目标 Stand up for your rights 坚持自己的权利 Express your views at all cost 不惜任何代价把自己的观点提出来 Violate rights of others 冒犯别人的权利 Ignoring, disregarding or discounting needs, wants, views & feelings of others 忽视，漠视或折损别人的需求、需要、意见以及感受,23,WARNING ! ! ! 警告！,You are not an INTERROGATOR！ 你并不是质问者！ Approximately 75% of the task is listening ! 大约75%的任务是聆听！,24,Fact or Inference?,It is vital for auditors to seek and record facts and to avoid making assumptions 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 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 seemed to know anything about Lim. Its possible that Philip called the wrong hospital”,Nextcomplete the exercise in the following slide,25,事实或推论？,审核员应该寻求并记录事实，而非假设或推论。这一点至关重要。 请仔细阅读下列文章： “林亚叶是WXY公司的采购部经理，他和Philip王安排了一场12:00的会议，会议的目的是为了讨论大交易的期限并会在Philip王的办公室进行。 在路途中，这位采购部经理在刚刚打蜡的地上滑倒了，结果他的腿严重瘀伤了。当 Philip 获知此事件后，林先生已经在前往医院接受 X 光检查的途中了。Philip致电医院查问，但却发现那儿好像没人知道任何有关林先生的事情。 这有可能是 Philip 联络了错的医院”,接下来请完成下页的练习,26,Fact 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 side. 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.,27,事实或推论？,阅读上页的文章后，请把下列的陈述分类为“事实”或“推论”，并在右边的格子里写上“F”（事实）或“I”（推论） 利用下列的述说为定义： 事实：检查来源就容易被证实的陈述 推论：依据已知的来建立的未知陈述,28,Communication Skills 沟通技巧,Verbal & Written 口头与书面 Alert on different country languages and their culture 需注意不同国家的语言以及文化 Body Language 肢体语言 Auditors eye contact & body gestures 审核员的眼神交流与身体姿态、手势 Style and Speech 风格与演说 Demand but not shout 有要求但并不是咆哮,29,The Audit Triangle (obtaining information) 审核的三角形（获得资料的方法）,ASK THE QUESTION 发问 AGAINST CHECKLIST 根据清单 OBSERVE 观察 WHAT IS ACTUALLY HAPPENING 事实上什么事情正在发生 CHECK PRACTICE 检查实践 AGAINST PROCEDURE & Hi-P GLOBAL DIRECTION 根据程序以及赫比全球手册,30,Questioning 发问,OPEN 开放式 WHAT ARE YOU DOING TOMORROW? 明天你将会做什么？ PROBING 探测式 WHAT ARE YOU DOING HERE? 你在这里做什么？ CLOSED 关闭式 IS IT RAINING? 现在下雨吗？,31,Audit Trail 审核追踪,Understand the sequence & inter-relation of work activities 了解“操作活动”的顺序与相互关联 Identify work procedures & associated procedures/ SOPs 确认操作程和与其关联的程序/标准操作程序 Assign relevant Global Direction elements to the work activities 指派相关的全球手册里的基础予“操作活动” Develop checklist in accordance with identified elements 开发清单使得与已识别基础一致,Allows Auditors to: 给审核员机会：,32,Exercise 练习 (3),Relevant Global Direction Elements 相关的全球手册基础 To allow participants to identify the relevant Global Direction elements for the audit from the Process Flow Chart established. 允许参与者制作用于指导审核追踪的流程图 Form into groups of 3 4 people. 3-4 个成员组成一个小组 Appoint a chairperson and presenter. 指派一位主席以及呈现者 From the established Process Flow Chart and the Global Direction (GD). Indicate relevant the GD elements to support the Process Flow activities. 利用已经确认了的程序流程图以及全球手册，指派相关的GD 基础，以支持程序流程的活动 Write schedule in spread sheet. 将进度表写下 Present to class. 课堂呈现,TOPIC: 主题： OBJECTIVE: 目的： PROCEDURE: 程序：,33,Purpose of an Audit Checklist 建议审核清单,Identify and communicate the scope of the Audit 确认并传达沟通审核的范围 Reflect the objectives of the audit 反映审核的目的 Cover all aspects of the function/ activity being audited 全方面概括将被审核的功能 / 活动 Serve as a guide and provide framework 是一种指南，并提供框架,34,Preparing an Audit Checklist 准备审核清单,Identify requirements of standards (eg Hi-P Global Direction etc.) 确认标准的需求（如赫比全球手册等） List out the Key activities (using Process Flow Chart) 列出关键活动（利用程序流程图） Assign the relevant Global Directions elements 指派相关的全球手册基础 Breakdown into Identifiable sub-elements 细目分类为可以确认的小基础 Follow logical sequence 顺着合乎逻辑的次序,35,Interpretation,1.1.1 Strategy Process: Respective site should have a strategy ,Hi-P Global Direction Elements,36,解释,1.1.1 策略程序： 个别的公司应该拥有一个策略,赫比 全球手册 基础,37,Audit Checklist 审核清单,1.1 Business Vision & Strategy 商业的愿景与策略 Is there a Company Vision (approved and communicated Hi-P wide)? 是否拥有公司愿景（经批准并在赫比公司里流传沟通）？ Is there a Company strategy in line with the Company Vision? 是否拥有一个和公司愿景一致的公司策略？ Is there a documented plan for implementation? 是否拥有备有文件证明的计划以供执行？,Yes / No 是/不是 Yes / No 是/不是 Yes / No 是/不是,Remarks备注:,Results: Conformance / Non Conformance 结果： 一致 / 不一致,GD Score: minimum 75% GD得分： 最低75%,38,Exercise 练习 (4),Audit Checklist 审核清单 To allow participants to establish an audit checklist for the different area/ elements assigned. 允许参与者为不同的范围 / 基础设立审核清单 Form into groups of 3 4 people. 3-4 个成员组成一个小组 Appoint a chairperson and presenter. 指派一位主席以及呈现者 Interpret the assigned Hi-P Global Direction element and its requirements and establish a set of questionnaires. 解释被指派的赫比全球手册的基础，以及它的要求，并编制一份问卷 Write schedule in spread sheet. 将进度表写下 Present to class. 课堂呈现,TOPIC: 主题 ： OBJECTIVE: 目的： PROCEDURE: 程序：,39,The Findings 发现,Recorded and documented 纪录并存档为文件 Validated & Confirmed by Auditee 由被审核方验证并证实 Analyze & highlight good practices 分析以及强调好的示范 Summarize and assign GD score (use self assessment column) 总结并分配GD分数（使用自我评估的专栏） Verbal Debrief of Audit Finding Summary 听取审核结果的口头总结报告,40,Auditors Should 审核员必须.,Keep in mind the audit objectives 清楚记住审核的目的 Adopt a fair and objective approach 采用公正以及客观的方式 Stay within their defined authority 身处于他们本身被赋予的职责 Cover all checklist points (but not be inhibited by them) 概括清单里所有的要点 （但不是限制于它们） Keep to the Audit Trail 遵守审核追踪,41,The Audit Report 审核报告,Factual record of