The audit process can be described as a very subjective process, which is different from one organization to another, in terms of the overall scope and the objectives of the audit to be covered.
Therefore, it becomes rudimentary to ensure that the overall process is properly planned and executed, so that there are no issues left unresolved and all the matters at hand are duly taken care of.
In the same manner, it is also of primitive importance that the planning process includes having an Audit Checklist so that all the relevant procedures and requirements are duly taken into account.
In this regard, it can be seen that an internal audit checklist can be greatly helpful in determining the overall extent to which the organization’s quality management system conforms with the requirements, contingent on the implementation and maintenance of the said requirements.
The templates of the checklist can help internal auditors to be able to assess the status of the existing management system.
Furthermore, it also helps them to identify process weakness, so that they are then able to formulate a targeted approach that can help them to prioritize corrective action which can further stimulate improvement.
Therefore, it can be seen that the audit checklist can be best described as a handy tool that can help the auditor to ensure that each and every process within the audit process is able to address the relevant requirements. Additionally, it also stands as a reference point before, during and after the audit process.
However, as mentioned earlier. Audit in itself is quite a subjective process, and therefore, there is a need to ensure that the element of subjectivity is included in the overall process. The overall advantages of having a proper checklist are numerous.
Firstly, it can be seen that checklists can be an excellent resource to plan future audits.
Furthermore, they can also save a lot of time for the auditors as they can hand out the checklist to their clients, and they can then arrange for the relevant stuff.
This way, the overall time taken to collect the relevant documents can be saved.
In the same manner, Checklists can also form the basis of communication between the auditor and the auditee, primarily because of the fact that they can form effective modes of communication not only in the current year but also in the next audit process.
Externally, the checklist can be used as evidence that the audit was actually performed, and the relevant heads had been taken into consideration.
The main premise of the Audit Checklist is vested on the grounds of ensuring that the overall audit process is carried out systematically and consistently. It further ensures that there is a consistent audit approach, and it is not haphazard.
Additionally, it also actively supports the organization’s audit process and helps them to identify areas that need a greater focus to achieve better objectives.
Therefore, it can be seen that the main premise behind preparing an Audit Checklist is vested on the grounds of ensuring that the overall process is carried out in a structured manner, which can ensure that the best results are extrapolated from the overall process.