Key Steps
KEY STEPS
The main steps in carrying out an audit are:
· Preliminary phase - understanding the organization to be audited
· Interviewing key persons
· Asking questions
· Reviewing documentation, and
· Observing work conditions
The three basic audit tools are inquiry, observation and verification testing. It is not possible to speak to 100% of the workforce in most organizations so a sample of individuals must be selected. A common technique is to draw a number of persons from each level of the organization, and seek the information from them.