Auditing

Question 1

What is an Audit?

Answer 1

Evaluation of a person/organization/system/process/product to determine effectiveness of the implementation of a program or system.

Question 2

What are examples of Leading Indicators? What are examples of Lagging Indicators?

Answer 2

• Health and Safety training hours, occurrence of toolboxes, number and quality of inspections. - Claims costs, Incident and Accident costs, Statistics

Question 3

How do we achieve “reasonable assurance” in an audit?

Answer 3

• Reasonable assurance requires statistically significant sampling of the system, proper numbers of OHS documents, Interviews, Site Visits

Question 4

What is the AAC? What is a CHSMSA?

Answer 4

• Auditing Association of Canada - Certified Health and Safety Management System Auditor

Question 5

What are two advantages and disadvantages of using an internal auditor?

Answer 5

Advantages - knowledge of company, knowledge of objectives, relationships with staff, cheaper Negatives - Not as experienced in audit techniques, has vested interest in the result

Question 6

What are two advantages and disadvantages of using an external auditor?

Answer 6

Advantages - Experienced in auditing, no interest in the result, get an outside “fresh eyes” view of company Negatives - Unaware of company, may miss industry specific hazards, not as up to date on company related legislation

Question 7

How do you ensure statistically significant sampling?

Answer 7

Plug in accurate numbers re: documentation numbers, sites, employees, into the audit document which should tell you what amount must be done.

Question 8

What are the three phases of audit activities?

Answer 8

Pre-audit activities, On-site Audit Activities, Post-audit activities

Question 9

A - Pre audit, B On-site, C Post-Audit

_ - Write proposal, Initial Meet, Write Contract, Develop Audit Plan

_ - Pre-audit meeting, On-site validation, Post-Audit Debriefing

_ - Analyze Findings, Audit Presentation

Answer 9

A - Write proposal, Initial Meet, Write Contract, Develop Audit Plan

B - Pre-audit meeting, On-site validation, Post-Audit Debriefing

C - Analyze Findings, Audit Presentation

Question 10

What are 3 purposes of the Audit Plan?

What are some topics found in the Audit Plan?

Answer 10

1) Clarify Outstanding issues stakeholders may have
2) Ensure stakeholders are in agreement with audit and purpose
3) Explain what will happen in the audit process.

Audit Scope, Employee Contact Person, Members of the Audit Team, Audit instrument to be used, documentation to be reviewed, dates of audit activities, sites to be visited, auditor code of ethics, report details including timing and copies

Question 11

What are some pre-audit differences between internal and external auditors?

What is the first step of on-site activities?

What are directive documents vs operational records?

Answer 11

Internal Auditors do not need to complete a proposal or sign a contract.

The pre-audit meeting.

Directive Documents state what is to be done ie: Policies
Operational records tells auditor if directive is being followed ie: inspection records, toolboxes, FLHA

Question 12

What is the purpose of interviews in the audit process?

What is the purpose of the observational tours in the audit process?

What is the concluding step of on-site activities?

Answer 12

Interviews are done to validate documentation.

Observationsl also valudate documentation and verify interview responses.

The Close-Out meeting.

Question 13

What are the two post-audit activities?

What is the difference between qualititative and quantitative scoring? Which is preferred for internal or external auditing?

Does audit conformance assure legislative compliance?

Answer 13

Complete Report, Audit Presentation.

Quantitative gives a numerical score and is preferred by internal auditors.

Qualitative gives a descriptive score and is preferred by external auditors.

No!

Question 14

What are the four basic elements of an OHS management system?

What are the 4 main typical program elements of an OHSMS?

Answer 14

1) Management Leadership + Employee involvement
2) Hazard prevention and control
3) Worksite Hazard Analysis
4) Training

1) Documentation describing and detailing the program
2) Hazard control system
3) Work procedures that are understood and followed
4) Workers are provided with instruction, training, and supervision

Question 15

What is the basic difference between audits and inspections?

What is a compliance audit?

Answer 15

Inspections look at symptoms, audits diagnose the underlying causes of the symptoms.

An audit of the OHSMS to determine if compliance with legislation is being met.

Question 16

Give 3 benefits of using a Score Audit Instrument.

Give 3 benefits of using an unscored Audit Instrument.

Answer 16

• Enables tracking and measuring of program improvements, Enables benchmarking between facilities/branches, focus on results over auditor style, facilitates objectivity, may require less professional judgement
• Gives auditors freedom to address systemic issues, allows for auditor determined weighting of importance of items, doesn’t specify numbers of interviews required, focuses on findings and recommendations

Question 17

In Alberta, what organization set the standard for OHSMS performance?

What is the COR?

Name one of Albertas Certifying Partners

What is a benefit of holding a COR?

Answer 17

Partners in Injury Reduction

Certificate of Recognition, given to employers whose OHSMS meet the established standard

AASP, AFPA, ACSA, Enform

5% industry rebate on workers compensation premiums up to 20% based on overall performance. Tendering requirement.

Question 18

In BC what organization sets the standard for OHSMS performance?

Name a certifying Partner

What’re the 2 COR types in BC?

Answer 18

Partners in Injury and Disability Prevention.

BCCSA, Enform

Health and Safety COR, Injury Management/SAW/RTW COR

Question 19

What is Canada’s first national standard on OHS Management?

What management structure is this based on?

Is CSAZ1000-06 compatible with other management system standards such as ISO14001 (environmental) and ISO 9001 (quality management)

Answer 19

CSA Z100-2006, provides a framework for developing and implementing an OHSMS.

Plan, Do, Check, Act

Yes

Question 20

What is OHSAS 18001?

What is the Key feature of all of the standards?

What is an OHSMS?

Answer 20

An OHSMS spec based on BS8800. Provides a frameowkr to allow organizations to control OHS risk.

Continued Improvement.

“The integrated set of organizational elements involved in the continuous cycle of planning, implementing, evaluation, and continual improvement directed towards the abatement of hazards in the workplace.”

Question 21

What should an Auditor do when preparing for interviews?

In the opening of an interview the auditor should make the interviewee feel comfortable. What are some opening topics that could/should be discussed?

Answer 21

1) Get familiar with the company, schedule the interviews for 20-30 minutes for workers, shcedule 45-60 minutes for senior management, prepare questions, ensure you’re prepared for note taking/have a private room
2) Assure confidentiality, purpose of audit and interview, how long it will take, types of questions, audit validation methods, why i will be taking notes

Question 22

How should interviews be selected?

What are the four key elements of getting ready for interviews?

Answer 22

1) A fraction of employees of each level and type to obtain a representative sample. Sample size is driven by requirements of the audit instrument. Should also consider date of hire to cover new and veteran employees.
2) Preparing, Opening, Conducting, Closing

Question 23

What is the purpose of Interviews?

Answer 23

Interviews confirm the information collected during document review.

Verify how well the OHSMS programs and initiatives are communicated.

Determine how erffectively the management system was implemented from the point of view of the employee.

Question 24

How may an auditor confirm that the hazard assessments capture all positions?

What do well done hazard assessments do?

What are the 6 hazard categories?

Answer 24

1) Auditor can refer to organizational charts, look at job descriptions or position profiles.
2) Reviews and ID’s hazards and identifies where other elements in an OHSMS play a role in controlling or reducing the hazard or minimizing the accident impact.
3) Biological, Physical, Chemical, Psychosocial, Ergonomic, Safety

Question 25

What is systematic sampling?

What is random sampling?

What is cluster sampling?

Answer 25

Systematic = selecting every nth item

Random - Reviewing a defined number of documents randomly

Cluster - selecting groups of documents to review

Question 26

What is document lifecycle?

What is document specificity?

What is Operational Records sampling?

Answer 26

1) The process of forwarding the document through a cycle from form generation to tracking and storage.
2) Documents should be specific to the company and should match the organizational culture, not be an ‘off the shelf’ document.
3) An approach to obtain a representative sample of all operational records.

Question 27

What is a directive document? Example?

What is an operational record?

What is document communication?

Answer 27

1) Directive documents define a companies intent and expectations with regard to OHS. Policies, manuals, procedures, legislation, guidelines. How things are to be done.
2) Operational records tell the auditor if the company is in compliance with the requirements established by the directive docs. Training records, HS meeting minutes, inspection reports, hazard assessments.
3) How the document is communicated to the working population.

Question 28

What can documentation tell an auditor?

What two critical purposes does an organizational chart serve?

Answer 28

1) How the company operates, if they are in compliance with the documented requirements and how non-compliances are managed.

2) Dictates which level of personnel will be required in interviewing sample and how many within the sampling size will be included.
Indicates document lifecycle and document approval system within each department.

Question 29

What is the purpose of the Post-Audit debriefing?

What 2 types of reports could be generated?

What is the Audit presentation?

What is the Action Plan?

Answer 29

1) To sum up on-site activities.
2) A qualitative or quantitative report.
3) A presentation of the final audit findings in detail to the client.
4) Action plans are corrective actions to fix the deficiencies found by the audit.

Question 30

What is the beginning of on-site activities?

What are some topics that should be discussed at this meeting?

What are the 3 validation tools of an audit?

Answer 30

1) The pre-audit meeting.
2) Audit objectives, audit tool to be used, key contacts, purpose of the audit, management system used, audit methadology, scoring process, report schedule, interview information, auditor authority to stop dangerous work.
3) Documentation, Interviews, Observation.

Question 31

What type of audit parameters may be in the Proposal?

What is done at the initial meeting?

What is the audit contract?

What is the audit plan?

Answer 31

1) Audit scope, employer contact, audit team members, audit tool, documentation, timeline, duration of audit activities, confidentiality, confirmation of deliverables.
2) Questions and issues are answered, the auditor is formalled accepted following this meeting.
3) Puts all of the auditors requirements in writing.
4) Formal documented plan outlining all activities that will take place during the audit.

Question 32

What is the difference, pre-audit, between internal and external auditors?

What are the 9 steps of an audit?

Answer 32

1) Internal auditors do not require an audit proposal or contract.

2) Proposal
Initial meeting
Write contract
Develop audit plan
Pre-audit meeting
On-site validation
Post-audit debriefing
Analyze findings/complete report
Audit presentation