Lesson 4: Eval Docs, Cklsts, Audit Strategy

Question 1

To conduct a desk audit, ________ level docs are connected to ________ level docs, giving the auditor a head start on whether there is an _________ of controls to Level 1 requirements.

Answer 1

higher / lower / adequacy

Question 2

When lower level docs do not clearly state higher level requirements, it is necessary to determine if the ________ of the requirement is addressed. If not, there is a ________.

Answer 2

intent / non-conformity

Question 3

T or F

Working papers will improve the efficiency and orderly execution of an audit

Answer 3

T

Question 4

T or F

Experienced auditors need not develop or rely on checklists.

Answer 4

F

Question 5

T or F

Checklists are used as a guide for conducting the audit and as a place for writing notes, recording observations, interviews, etc.

Answer 5

T

Question 6

Checklists may contain questions or statements, but all items should be _______ _______ _______ ________.

Answer 6

linked to a requirement

Question 7

The ultimate purpose of a checklist is to __________ __________.

Answer 7

gather information

Question 8

Auditing Strategies use one of four methods which are:

Answer 8

1. Discovery - random, good for unknown problems
2. Element - horizontal, according to a std element such as linking stds.
3. Process - tracing of process steps
4. Department - vertical, according to each dept or function, accountability

Question 9

Why does the auditor evaluate an auditee’s docs ( known as desk audit) ahead of the audit?

Answer 9

To ensure they meet quality system requirements

Question 10

During system audits, _____ _____ are generally smaller than statistical sampling plans because they aren’t usually used to evaluate product quality.

Answer 10

sampling plans

Question 11

The sampling plan, which is the responsibility of the auditor, details which documents, records, amount of product, areas, activities and interviews will be required to accomplish the audit. What is the plan based on?

Answer 11

Based on the broad purpose and scope of the audit.

Question 12

During an audit, it is learned that the Auditee has revealed proprietary information that was not planned for, the Auditor should _____ _____ _____ and determine alternate methods to achieve audit objectives.

Answer 12

stop the audit