10、Internal Audit Procedure-英

8/12/2019 10 Internal Audit Procedure-

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Internal audit management procedure

1 Purpose and scope

QHSE QHSE ! "#$%# 3C &'(#)

QHSE !* +, -./0123

To eri!" t#e compan" $ualit" #ealt# %a!et" enironment &QHSE' management %"%tem (#et#er con!orm to t#e re$uirement%) to en%ure t#at t#e compan"

QHSE management %"%tem compliance and e!!ectiene%%) to en%ure t#e con%i%tenc" o! t#e 3C certi!ied product% ) and continuou%l" improe and per!ect t#e QHSE

management %"%tem t#i% procedure.

24 QHSE! "5 6 & 6 73

T#i% procedure applie% to t#e QHSE %"%tem operation internal audit) product $ualit" audit actiitie% &proce%%' audit) etc.2 8 9: Re!erenced document% and Glo%%ar"

2.1 8 9: Re!erenced document%

G*/T 1+001,200- idt IS +001 ; 200- < ! =

G*/T 1+001,200- IS +001;200- IT Qualit" anagement S"%tem,,Re$uirement%

G*/T 2-001,2011 < ! =

G*/T 2-001,2011 Speci!ication !or ccupational Healt# Sa!et" anagement S"%tem

G*/T 2001,200 idt IS 1001; 200 < ! >)?@=

G*/T 2001,200 IS 1001 ;200 ITEnironmental anagement S"%tem Standard% and in%truction%


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2.2 Glo%%ar"

M N;?OM P N3

Trial unit5 re!er% to accept t#e internal audit department or unit.

3 Responsibility

3.1 QRS TU VW6 6 X AY3

anagement repre%entatie i% re%pon%i6le !or t#e approed audit plan) internal audit plan and audit report.

3.2 Z[AY 0\] VW3

T#e $ualit" and %a!et" o! enironmental protection department i% re%pon%i6le !or t#e dail" management o! t#e internal audit (or7 and prepare t#e annual audit

plan.

3.3 0 ^_ "`0 a X3

udit leader i% re%pon%i6le !or ma7ing eer" audit plan) to control t#e audit proce%% and (rite a compre#en%ie audit report.

3. bcd AYe fA " g hij$%#3

T#e auditor to eri!" t#e alidit" o! correctie and preentie action% according to t#e re$uirement% o! audit and audit dii%ion.

3.8 M N *> kl hij3

Trial unit %#all ta7e timel" correctie action% (#en !ind it doe% not con!orm to t#e internal audit AYWorking procedure

.1 m _ Internal audit !re$uenc"

.1.1 n" 3oh[5 p^ 12qrs "'_$ QHSE !t 3

Routine audit5 9nder normal circum%tance%) at lea%t eer" 12 mont#% #ae QHSE management %"%tem internal audit.

.1.2 uv 3 wxp5 y[z juv ; dditional audit.

a w{ | QHSE P}~68 V$| /6 *7 %eriou% QHSE pro6lem or accident #appened) t#e

related part" #ae %igni!icant opinion/re$ue%t) national product $ualit" %uperi%ion i% un$uali!ied) etc:

6 m 6 6 &6 6w 6V 6w A 7 w| T#e compan";% organiternal in%pection/6e!ore audit

e QRS $ 3 anagement repre%entatie (#en t#e" t#in7 t#e" #ae to.

.2 U udit criteria

.2.1 QHSE ! U3

2


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E%ta6li%# QHSE management %"%tem %tandard

.2.2 8 & U> 3

T#e releant product %tandard% and complementar" tec#nolog" re$uirement%

.2.3 QHSE 9:68 / A / / Y ? 73

Compan" QHSE management #and6oo7 and program !ile%) related dra(ing%/proce%%/%peci!ication) etc.

.2. 6 >8 13 Countr";% la(%) regulation% and releant regulation% and re$uirement%.

.3 Scope o! t#e audit

.3.1 n" QHSE!$ N6 6 &x>>$ QHSE 3

Routine audit include% t#e QHSE %"%tem coered all o! t#e unit% and place%) product%) and all QHSE actiitie% inoled.

.3.2 o j6 & 4n" 3

ut%ourcing actiitie% in t#e compan" a!!ecting t#e $ualit" o! t#e product% 6elong to t#e %cope o! routine audit.

.3.3 uv o NP 6 &>8 1'1 3QRS$ e "3

dditional audit i% in t#e certain range o! unit) product and related actiitie% identi!ied. anagement repre%entatie (#en re$uired) per!orm a% re$uired.

.3. o ! x ! "# | 3 A 1#A 6 & & 6 "

`06x>x 3

In auditing %"%tem) !ocu%ing on t#e %"%tem con!ormit" in%pection content.?#en it i% nece%%ar" to put t#e %ta6ilit" o! proce%% $ualit" &proce%% $ualit" audit') t#e leel o! product $ualit")

product $ualit" reie(') operat ion control) a% (ell a% t#e re%ult% o! preiou% audi t% a% audit content.

. uditor

..1 rs M x $8

It %#ould #ae receied a6oe =unior college degree at lea%t) (it# related nece%%ar" pro!e%%ional 7no(ledge:

..2 QHSE $ ! P & 'HSE !

It S#ould #ae QHSE pro!e%%ional training) and #ae t#e $ualit" management %"%tem auditor% or &and' t#e HSE management %"%tem auditor $uali!ication:

..3 } @ @ @ $ AYrs $ \xAY 3

Engaged in $ualit") occupational #ealt#) %a!et") enironment management (or7) at lea%t "ear% (or7ing e>perience.

.. $ _x 6t 3

udit leader %#ould #ae t(o or more time% o! t#e (#ole proce%% e>perience.

..8 M O !3

It %#ould #ae no direct relation (it# t#e audit o6=ect.

.8 VW udit programme

3


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.8.1 ^\'] x # 6 |#6 68 " |

#x> 7 VW " 3 1 6U 6 6 6 6 > 7 02\] AVWB

QRSTUp 3

In t#e !ir%t $uarter o! eac# "ear 6" t#e Qualit" and %a!et" o! enironmental protection department) according to t#e nature o! t#e pro6lem% !ound in t#e

preiou% audit%) t#e %tatu% and importance o! t#e proce%%e% and area% to 6e audited) t#e re%ult o! ri%7 a%%e%%ment) related operation enironment a% (ell a% t#e

importance o! cu%tomer complaint%) internal audit plan !or planning. 4roi%ion%) t#e purpo%e o! t#e audit criteria) %cope) re%pon%i6ilitie%) re%ource%) time) and t#e

main audit actiitie%) %uc# a% preparation o! t#e annual audit plan) i%%ued a!ter t#e management repre%entatie !or approal.

.8.2 uv 67 M Nt01 AVWB QRSTUp 3

dditional audit) according to t#e cau%e o! t#e audit 6" t#e $ualit" and %a!et" o! enironmental protection department) and ma7e audit plan) i%%ued a!ter t#e

management repre%entatie !or approal.

.8.3 VW 0$ ; T(o audit programme5

a kl V3 ^\ Nt " ta7e centrali


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! 6 X73audit re%ult%) conclu%ion% and recommendation% o! reporting procedure%) etc.

.D.3 9:3 3Ip M NM N$ o Iy 3 M

NeU b " 3

Internal audit plan %#all 6e documented.*" audit team conducted in!orm 3 da"% in adance to t#e trial unit) *e!ore t#e %tart o! t#e audit trial unit to prepare

according to t#e re$uirement) actiel" cooperate (it# on%ite audit team conducted a proce%%6a%ed.

.D. U AY9: S;4repare !ile and record !orm) including5

a 0 ZS Z 2IyM Neac# team leader i% re%pon%i6le !or compiling group audit %c#edule)

t#e audit %c#edule 2 da"% in adance notice trial unit:

6 S6* X6 X6 S internal audit c#ec7li%t)noncon!orm to t#e report) internal audit report%) meeting

attendance:

c 6 73 internal audit plan) audit 6a%i%) etc.

.F jImplementation o! t#e reie(

.F.1 _ 3QRSd >M N v v o S 3_ ;

or t#e !ir%t meeting.Ho%ted 6" t#e management repre%entatie) mem6er% o! t#e team conducted a proce%%6a%ed audit unit leader% to participate in. T#e main

content o! t#e !ir%t meeting5

a' 6 66V to communicate and to carr" out t#e audit plan) %tating t#e purpo%e o!

t#e audit) t#e %cope) 6a%i%) met#od%) and t#e arrangement o! t#e plan:

6' kVintroduction to t#e audit met#od% and procedure%:

c' >fA introduce t#e mem6er% o! t#e team conducted a proce%%6a%ed and dii%ion o! la6or:

d' M N bAY $ clear trial unit %#ould cooperate (or7) put !or(ard and t#e implementation o! t#e audit

related re$uirement%:

e' $ M Nh !3! clari!" t#e pro6lem and coordinate related reie() CR* a%%e%%ment team% and

e%ta6li%# !ormal contact trial unit.

.F.2 n%ite audit

.F.2.1 lM N 2 N ! "5 3"

?#en on%ite audit) #ead o! trial unit %#all introduce t#eir operation 6rie!l".

.F.2.2 x< S= 1 " o x} x U69:7 1 U #

3

uditor %#all 6e determined 6" t#e internal audit c#ec7li%t) audit pro=ect and re$uirement% !or in%pection) rooted in !act) in t#e proce%% o! auditing regulation

a% t#e criterion) %uc# a% %tandard%) document% %eriou% o6=ectie eidence collection) document reie( re%ult%.

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.F.2.3 M N QHSE] 1* o o

M N 5 M N y3

!ter t#e audit trial unit) t#e auditor collect in!ormation collection) ealuation (it# t#e re$uirement% o! QHSE) preliminaril" determine t#e un$uali!ied

item%) %uc# a% o6%eration item%) t#e auditor in t#e audit orall" to t#e trial unit director) to reie( t#e %ituation o! communication (it# t#e trial unit.

.F.3 > udit conclu%ion and proce%%ing

.F.3.1 o$ AY- d o z v3

5 > 1* ' 2_ AY3

!ter complete all plan% o! audit (or7) t#e audit team leader team conducted internal communication meeting according to need in t#e proce%% o! auditing) all

auditor% %#all attend. ain communication meeting t#e progre%% o! audit and audit re%ult%) determine t#e un$uali!ied item) uni!ieddding) %ummari kl hij 0 hij o% 8Z

- o - hij3o / 3

ll t#e un$uali!ied &$uali!ied' %#all report to t#e %tand trial department) con!irm 6" #ead o! t#e unit;% %ignature. Re%pon%i6ilit" unit% %#all ta7e timel"

correctie action) and ma7e t#e correctie action plan %#ould 6e completed (it#in 8 da"%) and complete t#e correctie action (it#in t#e %c#eduled time.6%eration

item% %uc# a% e>i%tence) a%%e%%or %#ould organi Reie( t#e purpo%e) %cope) met#od o! audit) t#e audit proce%% and main content:

6 6M N> v 6 em6er% o! t#e audit team) %tand trial unit and main participant) audit time.

D


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c M N 66* > 6kl hij 73& Compre#en%ie ealuation o! %tand trial unit

&adantage% and di%adantage%) t#e num6er o! un$uali!ied and content) correctie action% ta7en) etc

d _ * hij j5 9n$uali!ied item% !ound in t#e la%t audit correctie action implementation and re%ult%

e 6h[62h[6 6 "*h[31 U ;audit conclu%ion &(ell) normal) le%% t#an normal) lo() operation i% not

normal'.eci%ion criteria !or5

; $*' Good5 t#ere i% no un$uali!ied:h[; $P$' 1'* ormal5 t#ere i% no un$uali!ied or #ae one general :

2h[;o2,3'* le%% t#an normal5 t#ere are 23 general un$uali!ied:

;o,8'*4oor5 t#ere are 8 general un$uali!ied:

*h[;o 8x'*Po 1x |*3 I% not normal) t#ere are more t#an !ie general un$uali!ied &meet' or

more t#an one item %eriou% i% not $uali!ied.

.F.3.8 %A X Bf M N>$ 3

*" audit team% (ill 6e di%tri6uted internal audit report to t#e %tand trial unit and related per%onnel) and ma7e record%.

.F.3.8 5 " fM N A X B X 6 ! "5

x>, 73 ! "h[1 ;

udit team leader %#ould ma7e compre#en%ie ealuation !or t#e entire audit anal"%i%) according to eac# %tand trial unit o! internal audit report) (rite

t#e audit %ummar") t#e re%ult% o! audit report%) %"%tem operation) and improement Sugge%tion%) etc. T#e determination o! %"%tem operation i% 6a%i% on !ollo(%5

a -0xM N h[ ! "h[ (#en more t#an -0 o! t#e trial unit audit conclu%ion i% normal) can

come to t#e conclu%ion t#at %"%tem running normall":

6 D0xM N 2h[ ! "2h[ (#en more t#an D0 o! t#e trial unit audit conclu%ion a% t#e 6a%ic

normal) can come to t#e conclu%ion t#at %"%tem le%% t#an normal :

c 80xM N ! "*h[3 (#en more t#an 80 !or trial unit audit conclu%ion i% poor) can come to

t#e conclu%ion t#at doe%n;t run properl".

.F. _ 3_ QRSd 6M N x>8 v3 o S ?1

' 3 $; T#e la%t meeting. t t#e end o! t#e meeting %#all 6e pre%ided oer 6" management repre%entatie) mem6er o! t#e team conducted a proce%%6a%ed) trial

unit leader% and related per%onnel to attend. 4articipant% %ign in on t#e meeting attendance) recorded in t#e audit team leader appointed an auditor i% re%pon%i6le

!or.T#e main content o! t#e meeting are5

a eac# team leader report %ummar" team reie(:

6 -5 6 * 6 t#e audit team leader report on internal audit plan) audit !ound

F


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&un$uali!ied') audit conclu%ion%:

c j hijto a%7 !or implementation o! correctie action%:

d PM N ! to clari!" or an%(er t#e $ue%tion o! %tand trial unit:

e QRS " 3 a %ummar" on t#e management repre%entatie to %pea7.

.- hij g T#e trac7ing eri!ication o! correctie action%

.-.1 * $ N * X 01 hij o* X?1 , ij3#( $hij>-5 > 3

*e re%pon%i6le !or t#e un$uali!ied item o! unit %#all %eriou% %tud") ma7e correctie action%) !ill in un$uali!ied report) appoint %omeone (#o;% in c#arge o! t#e

recti!ication) t#e o6%eration item% to implement preentie mea%ure%. Correctie action and completion) %#ould 6e timel" !eed6ac7 to t#e per%onnel.

.-.2 hij j5 >$%# "ug o $ A* XB8 3 3

T#e a%%e%%or !or t#e implementation and e!!ectiene%% o! t#e correctie action plan to trac7 eri!ication) alidation re%ult% in t#e noncon!ormit" report

corre%ponding record. T#e re%ult% o! t#e alidation %ummar" to t#e audit team leader.

.+ a X T#e preparation o! t#e !ull audit report

.+.1 Nt A X B ' a Xf !$%#3 )

actor% o! audit group according to t#e a%%e%%or o! eer" unit and (ritten internal audit report) (rite a compre#en%ie audit report) anal"%i% t#e

e!!ectiene%% o! t#e management %"%tem

.+.2 2\] \]8 , 5 3%

udit team leader (ill compared t#i% "ear (it# la%t "ear;% audit re%ult%) ealuate it% progre%% and improement.

.+.3 X * " f \ N j hij 5 >$%# " f3

T#e un$uali!ied item in report !or internal audit to per!orm %tati%tical anal"%i%) all unit% t#roug#out t#i% "ear to implementation and e!!ectiene%% o! t#e

correctie action plan )%ummar" and anal"%i%

.+. QHSE ! 1 ? 3

Ealuation To t#e compan" QHSE management %"%tem to do compre#en%ie) certain adantage%) point% out t#at t#e %#ortcoming%) audit conclu%ion i% put

!or(ard.

.+.8 XQRSTU Y ' o 3 udit report) approed 6" t#e management repre%entatie report to top management) a% one o! input o! management reie() and (it#in t#e %cope o! t#e

compan".

.10 T#e record% management

.10.1 o 1 -#6> #6h #7 " 3 %

Internal audit team %#all 6e proided all audit record to team leader (it#in t#e period o! time) 6" t#e audit team leader to record t#e completene%%)

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timeline%%) accurac") etc.

.10.2 < `0= 3%

udit team leader i% re%pon%i6le !or t#e collect audit record to QHSE unit. QHSE re%pon%i6le !or according to t#e record% control procedure% and %ae

internal audit record.

8 8 9: Related document% and record%

8.1 8 9: T#e releant document%< `0= Record% control procedure%J

8.2 Record

< ZS= T#e internal audit %c#eduleJ

< S= Internal audit c#ec7 ta6leJ

10、Internal Audit Procedure-英

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