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How to cope with “risk based” audit programs

How to cope with “risk based” audit programs. Thomas Lüthi, MSc ETH, MSc, MSc, NDS I&D Federal Food Chain Unit. Meeting of national audit systems network – Grange/Eire – March 2011. Auditing within a federal state. 3 Federal Offices Cantons: 26 agriculture authorities

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How to cope with “risk based” audit programs

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  1. How to cope with “risk based” audit programs Thomas Lüthi, MSc ETH, MSc, MSc, NDS I&D Federal Food Chain Unit Meeting of national audit systems network – Grange/Eire – March 2011

  2. Auditing within a federal state... 3 Federal Offices Cantons: 26 agriculture authorities 22 veterinary authorities 20 food safety authorities

  3. Organigramm Bund Federal Council Federal Department ofEconomic Affairs FDEA Federal Department of Home Affairs FDHA Federal Department of Finance FDF Federal Office of Agriculture FOA Federal Veterinary Office FVO Federal Office of Public Health FOPH Swissmedic Federal Customs Administration Federation Agroscope ALP Institute of Virology and Immunoprophylaxis IVI Federal Food Chain Unit FFCU Cantonal Agriculture Services Cantonal Veterinary Services Cantonal Food Inspection Services Cantons Official Veterinarians (Executive) Food Inspector (Executive) Official Veterinarians (Animal Health) Official Veterinarians (Abattoirs) Food Inspector Municipalities

  4. Federal Food Chain Unit - Tasks • To audit the implementation and enforcement of national legislation • by cantonal authorities in the fields of food safety, animal health and animal welfare • by federal authorities in the field of feed control, import of animals and products of animal origin from third countries • To prepare and coordinate implementation and evaluation • of the multi-annual national control plan (MANCP) • of contingency plans

  5. Finance/ Personnel: FVO Public Relations: FVO Logistics: FVO Organisational Chart FFCU Feed farm animals Animal Welfare (Farm animals) Animal Health Hygiene Primary production Slaughter Processing/ distribution meat Processing/ distribution eggs, honey Processing/ distribution milk Processing/ distribution food of plant origin Gastronomy, retailer

  6. FFCU

  7. FFCU – Certified (ISO 9001:2008)

  8. Auditing the implementation of the national food legislation • FFCU is presently working on 3 audit subjects: • Animal welfare (ongoing)  cantonal offices • Import (in preparation)  federal and cantonal offices • Border Inspection Posts (new program in preparation)  federal offices

  9. General context for future audits: risk-based • Subjects considering the whole food chain • Risk based selection of cantons and offices • Taking into account the MANCP • Currently relevant topics • According to decision 677/2006/EC

  10. FFCU concept

  11. Exemple Swiss audit programs according to 2006/667/EC X = Audit „Milk andmeat“ X = Audit „Animalwelfare“ X = Audit „Import“

  12. 7 principles of a risk-based audit program

  13. 7 principles of a risk-based audit program (a) • 1. Scope of audit - A risk based audit program describes what control areas (food safety, animal welfare, animal health, feed) are covered and whether there are any interfaces with other control areas. • 2. Risk identification - A risk based audit program describes what risks were considered when drawing up the program. It shows what risks are meant in detail and how these are differentiated from other risks. Risks are strictly distinguished from hazards. Risks are characterized by hazards, impacts and the likelihood of them coming to pass. • 3. Input - A risk based audit program shows transparently what information has been used and how it was assessed. It is shown in a way that is open to scrutiny how the risks are assessed and prioritized. • 4. Processes - A risk based audit program describes the processes involved. It shows the methods used and, in particular, explains the flow of information and documentation, the responsibilities and the authority of the departments involved.

  14. 7 principles of a risk-based audit program (b) • 5. Output - A risk based audit program describes what the output of these audits is, what the findings are used for and what measures may be initiated. • 6. Evaluation - A risk based audit program shows how this was evaluated with regard to its impact on the risk identified and studied and what conclusions were drawn from this. • 7. Corrective action - A risk based audit program explains what action was taken to control an identified and audited risk.

  15. 4 Audit process 1 1 Food Animaldiseases 2 Expert group 3 Federal Offices 5 years 882/2004 2006/667 FFCU riskbased Audit programslist Politics Enforcement MOD EU/FVO Order Audit process FFCU 5 5 1 1 Feed 6 Animalwelfare Federal Offices process 7 Input Bases Output

  16. Thankyou !

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