08.10.2018 Views

My Reading on ASQ CQA HB Part I-IA~IE-s

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Findings are the results of the investigati<strong>on</strong>. They may be reported as n<strong>on</strong>c<strong>on</strong>formities/ c<strong>on</strong>formities, findings,<br />

n<strong>on</strong>-compliances/compliances, defects, c<strong>on</strong>cerns (?, subjective? Record as observati<strong>on</strong>s?) and so <strong>on</strong>. The<br />

audit results can include both positive and negative issues identified. It is important for every<strong>on</strong>e to agree <strong>on</strong><br />

the terminology that will be used in the audit report.<br />

Recently there has been more emphasis <strong>on</strong> looking bey<strong>on</strong>d c<strong>on</strong>ducting the audit steps, to management of the<br />

audit process. It is important to understand the objectives of the audit functi<strong>on</strong> and the potential benefits to the<br />

organizati<strong>on</strong>. This understanding and clarificati<strong>on</strong> has resulted in some audit programs being strictly limited to<br />

auditing for compliance and other audit programs seeking informati<strong>on</strong> about the effectiveness and efficiency of<br />

internal c<strong>on</strong>trols. Auditing is a management tool used to verify that systems and processes are<br />

compliant/c<strong>on</strong>formant, suitable to achieve objectives, and effective. For additi<strong>on</strong>al background informati<strong>on</strong> <strong>on</strong><br />

auditing, c<strong>on</strong>tinue <strong>on</strong> to <strong>Part</strong> I.<br />

Keywords:<br />

• The audit results can include both positive and negative issues identified.<br />

• c<strong>on</strong>cerns<br />

C<strong>on</strong>cerns?<br />

Charlie Ch<strong>on</strong>g/ Fi<strong>on</strong> Zhang

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