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CONSULTANTS WORKSHOP September 2009 PERFOMANCE BASE AUDITING

CONSULTANTS WORKSHOP September 2009 PERFOMANCE BASE AUDITING. CONSULTANTS WORKSHOP -September 2009. OVERVIEW SABS’S EVOLUTION TO PERFORMANCE BASED AUDITING PURPOSE OF PERFORMANCE BASED AUDITING STAGE 1 AUDIT EXAMPLES OF MECHANISMS USED IN PERFORMANCE BASED AUDITS STAGE 2 AUDIT

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CONSULTANTS WORKSHOP September 2009 PERFOMANCE BASE AUDITING

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  1. CONSULTANTS WORKSHOP September 2009 PERFOMANCE BASE AUDITING

  2. CONSULTANTSWORKSHOP-September 2009 OVERVIEW • SABS’S EVOLUTION TO PERFORMANCE BASED AUDITING • PURPOSE OF PERFORMANCE BASED AUDITING • STAGE 1 AUDIT • EXAMPLES OF MECHANISMS USED IN PERFORMANCE BASED AUDITS STAGE 2 AUDIT • HOW PERFORMANCE BASED AUDITING PLAYS A ROLE IN CONTINUAL IMPROVEMENT

  3. CONSULTANTS WORKSHOP-SEPTEMBER 2009 SABS’S EVOLUTION TO PERFORMANCE BASED AUDITING • August 2007 all processes for ISO series created & implemented – ISA project. • End 2007 Plexus – Process Approach Auditing. • Early 2008 project team established for ISO 17021 & ISO series documentation. • Mid 2008 Project team establish need for performance based auditing. • Mid 2008 establish need for Business Principles training. • End 2008 auditor ladder included performance base auditing.

  4. CONSULTANTS WORKSHOP-SEPTEMBER 2009 PURPOSE OF PERFORMANCE BASED AUDITING • Ensuring Quality Management System assists in meeting business objectives • Auditing against performance objectives not only requirements • Challenge the organisation to help them improve their performance • Focus the audit on critical areas of the organisation • To audit using the correct application of the standard by auditing the CEO’s company performance and not the Quality Management representative’s documentation. ADDED VALUE to the ORGANISATION

  5. CONSULTANTS WORKSHOP-SEPTEMBER 2009 REASON FOR PERFORMANCE BASED AUDITING • Organisation’s challenge is it’s inability of management to utilize data that has been generated. • Traditional auditing defined as the assessment of compliance against a standard often by use of a checklist • When looking at performance based auditing as compared with traditional auditing, it is important to bear in mind that both have applications depending on the audit and the organisation. • A combination will often be applied within one audit, and performance based auditing may be a tool to help an organisation develop to a higher level of business maturity assisting in continual improvement.

  6. = Best-in-class performance Strongly integrated improvement process; best-in-class benchmarked results demonstrated Continual improvement emphasised Improvement process in use; good results and sustained improvement trends Stable formal system approach Systematic process-based approach, early stage of systematic improvements; data available on conformance to objectives and existence of improvement trends Reactive approach Problem-or corrective-based systematic approach; minimum data on improvement results available No formal approach No systematic approach evident, no results, poor results or unpredictable results Information in the diagram from: ISO 9004: 2008 Performance based auditing Traditional auditing

  7. CONSULTANTS WORKSHOP-SEPTEMBER 2009 STAGE I • ISO 17021:2006 states Stage I shall be performed • Objectives of Stage 1 audit: • Verify clients quality management system documentation • Evaluate clients location, determine clients preparedness for Stage 2 • Review clients understanding of requirements particular attention to performance of key processes • CB can collate information regarding scope of MS processes & verify if Statutory and regulatory aspects are considered. • Verify Internal audits and management review are planned and conducted

  8. CONSULTANTS WORKSHOP-SEPTEMBER 2009 EXAMPLES OF MECHANISMS USED IN PERFORMANCE BASED AUDITSINTERVIEW WITH TOP MANAGEMENT STAGE 2 (audit team): determine commitment • By evaluating the process of how business objectives are set by Top management • What are the top management’s views of customer requirements and expectations • What is the organisations overall strategy, is it growth, maintaining status, downsizing. • Are key targets set for these objectives and are resources provided. • Is there a plan, do, check, act cycle mechanism in the organisation. • What mechanisms of communication are used to cascade these objectives. • Top managements participation in meetings were performance is reviewed particular management review. • Audit plan may be revised as appropriate, based on information obtained during the interview regarding organisation’s performance.

  9. Whom / People, Section or Department Risks: What / Resources, Machines or Equipment Risks: Management processes Management Process SABS Commercial Executive OUTPUT INPUT How many / Measures or Indicators Parameter YTD Target YTD Actual Contribution R 5 m R 4,7 m Accreditation status Cert. 100% Dept A suspended Accreditation Status Lab 100% Lab A suspended Productivity 55% 50% Customer Relationship Man >4.5 4 Linkages / Interfaces or Interactions • How / Techniques, Methods or Procedures • Risks:

  10. Whom / People, Section or Department Risks: What / Resources, Machines or Equipment Risks: Management processes INPUT -Requirement by customer for: System certification Product certification Product Tests CONSULTANTS Training -A requirement that all product, system and lab conforms to relevant accreditations. -A requirement to King II report on corporate governance -A requirement to comply to acts and regulations OUTPUT Management Process SABS Commercial Executive • How / Techniques, Methods or Procedures • Risks: Linkages / Interfaces or Interactions How many / Measures or Indicators

  11. Management processes What / Resources, Machines or Equipment Risks: Whom / People, Section or Department OUTPUT -Full satisfaction of customer for: System certification Product certification Product Tests CONSULTANTS Training -Full compliance all product, system and lab conforms to relevant accreditations. -Full conformance to King II report on corporate governance -Full compliance to comply to acts and regulations INPUT Management Process SABS Commercial Executive Linkages / Interfaces or Interactions How many / Measures or Indicators • How / Techniques, Methods or Procedures • Risks:

  12. Whom / People, Section or Department Risks: What / Resources, Machines or Equipment Risks: Management processes OUTPUT Management Process SABS Commercial Executive INPUT How many / Measures or Indicators • How / Techniques, Methods or Procedures • Corp processes, SABSCOM 1 & 2 • Procedures and policies • King ii report • Improvement projects • Corrective action log • Risks • - Processes inefficient Linkages / Interfaces or Interactions

  13. Whom / People, Section or Department Council SABS EXCO Quesh GM and MBU Engagers and enablers Risks Availability of skills and resources What / Resources, Machines or Equipment Lab. Capital equipment General office/work stations ICT hardware, software Working capital Management processes OUTPUT Management Process SABS Commercial Executive INPUT Linkages / Interfaces or Interactions • How / Techniques, Methods or Procedures • Risks: How many / Measures or Indicators

  14. Management processes • . Council/SABS Exco strategic direction • . Business plan • ISO 9001 principles • Customer focus Continual improvement • Leadership Factual approach to decision making • Involvement of people Mutually beneficial supplier relations • Process approach • System approach to management Whom / People, Section or Department Risks: What / Resources, Machines or Equipment Risks: Management Process SABS Commercial Executive OUTPUT INPUT • How / Techniques, Methods or Procedures How many / Measures or Indicators Linkages / Interfaces or Interactions Corp services: Recruitment, learning and develop. Accounting and financial services Procurement Promotions and marketing ICT RISKS Poor service delivery

  15. CONSULTANTS WORKSHOP-SEPTEMBER 2009 Audit Process • Establish the process owner • The auditor must test if this process is meeting customer & companies objectives, which are related to the outputs of the process. If not what are the countermeasures. Identify the risks. • Determine what are the boundaries of the process • Determine what is dominant in the process in relation to the poor performance. Is it machine, documentation, human resources, etc • Process interaction is now determined by verifying the impact this process has on other processes in achieving objectives.

  16. CONSULTANTS WORKSHOP-SEPTEMBER 2009 HOW PERFORMANCE BASED AUDITING PLAYS A ROLE IN CONTINUAL IMPROVEMENT • Continual improvement is brought about by use of Quality Policy, Quality Objectives, Analysis of data, Corrective/Preventive actions and management review. • The main method would be performance based internal audits

  17. Thank you

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