内审和外审技巧 PPT课件

1,Electro-Mechanics,SolutionProvider,Integrated,The,Internal/ExternalAuditSkills,2,1)DefinitionofAudit,AuditScopeegliketheHi-PGlobalDirectionetc.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)Toidentifystrengthsandweaknesses.以识别优点与缺点3)Toassesssuppliersorsubcontractors.以评估供应商或承包供应商4)Toprovidefeedbacktomanagement.以提供反馈给管理层5)Tobridgecommunication.以建立沟通桥梁6)Toanalyzeobjectiveevidenceandpresentfacts.以分析目标的证明与现在的事实7)Toimprovesystemsandpractices以改进系统与实践,WhyAudit?为什么需要审核？,11,Asystemauditaskswhetherornotthereisamanagementsysteminexistencethatprovidesanassurancethattheactivityofinterestisbeingaccomplishedasrequired.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,AuditDepth审核的深度,Thecomplianceauditaskswhetherornotthatmanagementsystemisbeingimplemented.合规性审核将会询问该管理系统是否已经执行了,SYSTEMAUDIT系统审核,COMPLIANCEAUDIT合规性审核,12,AuditDepth审核的深度,Policies/ManualandProcedures,StandardOperatingProcedures/WorkInstructionsanditsimplementation,Gapsclosure/continuousimprovementprogramsinsystemsandpractices,SystemsAudit,ComplianceAudit,OMSauditwillcoverboththeSystemandComplianceauditdepthOMS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,FullAuditcomprisesthefulldepthofSystemauditandComplianceaudit.全面审核完全包含系统审核以及合规性审核,AuditScope审核范围,Partial,orPhasedauditcomprisesthesectionalauditwhichfocusontheproblemarea;egfunction/department/specificprocess,orproduct.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,FULLAUDIT全面审核,PARTIAL,PHASEDAUDIT部分，局部审核,Followupauditappliestoclosureofactionstocorrectthepreviousauditfindings/ornon-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,FOLLOWUPAUDIT后续工作审核,14,*Contactcompanyandarrangevisit(mayincludeapre-visit).*联系公司并安排探访（可以包括预先探访）Establishtimeframeandschedule.设立时间结构与进度表Formauditteamandconductbriefing.成立审核小组以及召开简报会IntroduceteamandOpeningmeeting.介绍成员以及进行开幕的会议Carryoutaudit.进行审核Summarizefindingswithteam.与小组总结发现Presenttomanagement.呈现予管理层Agreeoncourseofaction.赞成该执行的行动Auditreport.审核报告Followuponcorrectiveactions.对纠正措施进行后续工作,AuditSchedule审核进度表,15,Exercise练习(1),Formulationofauditscheduleforainternalqualityaudit.简洁陈述内部质量审核的审核进度表Toallowparticipantstodiscussandlearnhowtoproduceascheduleofaudit.允许参与者讨论并学习如何规划审核的进度表Formintogroupsof34people.3-4个成员组成一个小组Appointachairpersonandpresenter.指派一位主席以及呈现者Discussthescheduleofaudit,groupsmaychoosefromthe3options:讨论审核进度表，小组拥有3各选择：Option1-AuditContractReview选择1审核合同回顾Option2-AuditProcessControl选择2审核程序控制Option3-AuditCalibrationControl选择3审核校验控制Writescheduleinspreadsheet.将进度表写下Presenttoclass.课堂呈现,TOPIC:主题：OBJECTIVE:目的：PROCEDURE:程序：,16,AuditTools审核工具,1)ProcessFlowChart程序流程图Understandingthenatureofbusinessanditsoperations.理解商业的本性以及它的操作模式IdentifytheKeyElements.识别关键要素AssigntherelevantGDrequirementstotheactivities.指派相关的全球手册（GD）要求给活动2)AuditChecklist审核清单Toformthecheckpointduringtheaudittrail.用于进行审核追踪时的检查点3)Standards(eg.GlobalDirectionetc)标准（例如：全球手册等）Toformasreferencestandardduringthewholeauditprocess.用于审核进行时的参考标准4)QualityManual/Procedures质量手册程序Toformasreferencedocumentsduringthewholeauditprocess.用于审核进行时的参考文件,17,BusinessProcess商业程序,Customers客户,Salestenaciousbutflexible严格；顽强但融通,21,BeingAssertive有自信,Respecttherightsofothers尊重他人的权利Takeresponsibilities负责任Beingspecific明确说明Consistent一致ConfidentandPositive自信并正面想法Re-assuring可靠,22,AggressiveBehavior攻击性的行为,Aimistowin把“胜利”当作目标Standupforyourrights坚持自己的权利Expressyourviewsatallcost不惜任何代价把自己的观点提出来Violaterightsofothers冒犯别人的权利Ignoring,disregardingordiscountingneeds,wants,views&feelingsofothers忽视，漠视或折损别人的需求、需要、意见以及感受,23,WARNING!警告！,YouarenotanINTERROGATOR！你并不是质问者！Approximately75%ofthetaskislistening!大约75%的任务是聆听！,24,FactorInference?,Itisvitalforauditorstoseekandrecordfactsandtoavoidmakingassumptionsandinferences.Readthefollowingparagraphcarefully:“LimAhYip,aPurchasingManagerfromWXYCompanywasscheduledfora12:00meetinginPhilipHengsofficetodiscussthetermsofalargeorder.OnthewaytothatofficethePurchasingManagerisslippedonafreshlywaxedfloor,andasaresultreceivedabadlybruisedleg.BythetimePhilipwasnotifiedoftheaccident,LimwasonthewaytothehospitalforX-rays.Philipcalledthehospitaltoenquireandno-onethereseemedtoknowanythingaboutLim.ItspossiblethatPhilipcalledthewronghospital”,Nextcompletetheexerciseinthefollowingslide,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,FactorInference?,Havingreadtheparagraphinthepreviousslide,pleaseclassifyeachofthefollowingstatementsas“fact”or“inference”andenteran“F”or“I”accordinglyintheboxesontherighthandside.Usethefollowingasdefinitions:Fact:Astatementthatcanbeeasilyverifiedbycheckingitssource.Inference:Astatementabouttheunknownbasedonwhatisknown.,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,CommunicationSkills沟通技巧,Verbal&Written口头与书面Alertondifferentcountrylanguagesandtheirculture需注意不同国家的语言以及文化BodyLanguage肢体语言Auditorseyecontact&bodygestures审核员的眼神交流与身体姿态、手势StyleandSpeech风格与演说Demandbutnotshout有要求但并不是咆哮,29,TheAuditTriangle(obtaininginformation)审核的三角形（获得资料的方法）,ASKTHEQUESTION发问AGAINSTCHECKLIST根据清单OBSERVE观察WHATISACTUALLYHAPPENING事实上什么事情正在发生CHECKPRACTICE检查实践AGAINSTPROCEDURE&Hi-PGLOBALDIRECTION根据程序以及赫比全球手册,30,Questioning发问,OPEN开放式WHATAREYOUDOINGTOMORROW?明天你将会做什么？PROBING探测式WHATAREYOUDOINGHERE?你在这里做什么？CLOSED关闭式ISITRAINING?现在下雨吗？,31,AuditTrail审核追踪,Understandthesequence&inter-relationofworkactivities了解“操作活动”的顺序与相互关联Identifyworkprocedures&associatedprocedures/SOPs确认操作程和与其关联的程序/标准操作程序AssignrelevantGlobalDirectionelementstotheworkactivities指派相关的全球手册里的基础予“操作活动”Developchecklistinaccordancewithidentifiedelements开发清单使得与已识别基础一致,AllowsAuditorsto:给审核员机会：,32,Exercise练习(3),RelevantGlobalDirectionElements相关的全球手册基础ToallowparticipantstoidentifytherelevantGlobalDirectionelementsfortheauditfromtheProcessFlowChartestablished.允许参与者制作用于指导审核追踪的流程图Formintogroupsof34people.3-4个成员组成一个小组Appointachairpersonandpresenter.指派一位主席以及呈现者FromtheestablishedProcessFlowChartandtheGlobalDirection(GD).IndicaterelevanttheGDelementstosupporttheProcessFlowactivities.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Writescheduleinspreadsheet.将进度表写下Presenttoclass.课堂呈现,TOPIC:主题：OBJECTIVE:目的：PROCEDURE:程序：,33,PurposeofanAuditChecklist建议审核清单,IdentifyandcommunicatethescopeoftheAudit确认并传达沟通审核的范围Reflecttheobjectivesoftheaudit反映审核的目的Coverallaspectsofthefunction/activitybeingaudited全方面概括将被审核的功能/活动Serveasaguideandprovideframework是一种指南，并提供框架,34,PreparinganAuditChecklist准备审核清单,Identifyrequirementsofstandards(egHi-PGlobalDirectionetc.)确认标准的需求（如赫比全球手册等）ListouttheKeyactivities(usingProcessFlowChart)列出关键活动（利用程序流程图）AssigntherelevantGlobalDirectionselements指派相关的全球手册基础BreakdownintoIdentifiablesub-elements细目分类为可以确认的小基础Followlogicalsequence顺着合乎逻辑的次序,35,Interpretation,1.1.1StrategyProcess:Respectivesiteshouldhaveastrategy.,Hi-PGlobalDirectionElements,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,AuditChecklist审核清单,1.1BusinessVision&Strategy商业的愿景与策略IsthereaCompanyVision(approvedandcommunicatedHi-Pwide)?是否拥有公司愿景（经批准并在赫比公司里流传沟通）？IsthereaCompanystrategyinlinewiththeCompanyVision?是否拥有一个和公司愿景一致的公司策略？Isthereadocumentedplanforimplementation?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/NonConformance结果：一致/不一致,GDScore:minimum75%GD得分：最低75%,38,Exercise练习(4),AuditChecklist审核清单Toallowparticipantstoestablishanauditchecklistforthedifferentarea/elementsassigned.允许参与者为不同的范围/基础设立审核清单Formintogroupsof34people.3-4个成员组成一个小组Appointachairpersonandpresenter.指派一位主席以及呈现者InterprettheassignedHi-PGlobalDirectionelementanditsrequirementsandestablishasetofquestionnaires.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Writescheduleinspreadsheet.将进度表写下Presenttoclass.课堂呈现,TOPIC:主题：OBJECTIVE:目的：PROCEDURE:程序：,39,TheFindings发现,Recordedanddocumented纪录并存档为文件Validated&ConfirmedbyAuditee由被审核方验证并证实Analyze&highlightgoodpractices分析以及强调好的示范SummarizeandassignGDscore(useselfassessmentcolumn)总结并分配GD分数（使用自我评估的专栏）VerbalDebriefofAuditFindingSummary听取审核结果的口头总结报告,40,AuditorsShould.审核员必须.,Keepinmindtheauditobjectives清楚记住审核的目的Adoptafairandobjectiveapproach采用公正以及客观的方式Staywithintheirdefinedauthority身处于他们本身被赋予的职责Coverallchecklistpoints(butnotbeinhibitedbythem)概括清单里所有的要点（但不是限制于它们）KeeptotheAuditTrail遵守审核追踪,41,TheAuditReport审核报告,Factualrecordofdegreeofcompliance合规性的实际纪录Providesreferencebaseforfutureappraisal提供参考的基础，以供未来的评估Providesrecordofdeficiencies提供“缺陷”的报告Formalrequestforcorrectiveaction纠正措施的正式要求,42,CorrectiveAction纠正措施,OutlinedeficiencythroughTracker(3Why)/or8Dform使用Tracker(3Why)或8D表格来略述“缺陷”TimescalesandR