内审和外审技巧培训fxlx.pptx

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1、1Electro-MechanicsElectro-MechanicsSolution ProviderSolution Provider Integrated IntegratedTheTheInternal/External Audit Skills21)Definition of Audit,Audit Scope&Schedule/Ex1 审核的定义，审核的范围以及进度表/练习12)Audit Tools&Process Flow Charting/Ex2 审核的工具与程序流程图/练习23)Auditors Skill&Audit Trail/Ex3 审核员的技巧与审核追踪/练习34)

2、Audit Checklist/Ex4 审核清单/练习45)Audit report&Corrective Actions/Ex5 审核报告与纠正措施/练习56)Follow Up Actions 后续工作7)Practical Audit(Role Play)审核的应用（角色扮演）Contents 内容内容3“Is defined as an independent systematic appraisal of the operation or procedures for the purpose of determining conformity with prescribed stan

3、dards,eg.Hi-P Global Direction etc.”Definition of Audit 审核的定义审核的定义“审核被定义为一种独立的系统评估，用于评审核被定义为一种独立的系统评估，用于评估操作或程序以决定指示标准的一致性，例如：估操作或程序以决定指示标准的一致性，例如：赫比全球手册等赫比全球手册等”4The Operating Process 操作程序操作程序INPUT(Specified)输入输入（详细说明）（详细说明）OUTPUT(Monitored)输出输出（受监控）（受监控）PROCESS(Controlled)处理处理（受控制）（受控制）5The Organi

4、zational Activities有组织的活动有组织的活动OPERATING PROCESS操作程序操作程序SUPPORT ACTIVITIES支撑活动支撑活动6System Documentation 系统文件化系统文件化PolicyManualProceduresSystem Documentation(eg WI,SOPs etc)方针方针手册手册程序程序系统文件化（如：系统文件化（如：WI,SOPs等）等）7The Operating Procedures 操作程序操作程序4 critical tests for operating procedures操作程序的操作程序的4项关键

5、测试项关键测试 Understandable 可理解的可理解的 Actionable 可执行的可执行的 Can be audited 可以被审核的可以被审核的 Mandatory 强制的强制的 8The Improvement Cycle 改进循环改进循环Audits(Internal/External)Corrective ActionsManagement Review&System Change审核（内部/外部）纠正措施管理层评论以及 系统变更9The Change Process 变更的过程变更的过程Corrective Actions纠正措施CustomerComplaints客户投

6、诉SOURCE OF CHANGE变更的来源变更的来源INVESTIGATION&RECOMMENDATION调查与建议调查与建议DECISION决定决定CHANGE变更变更APPROVAL&IMPLEMENTATION批准与执行批准与执行Good Ideas好的建议In-ProcessProblems进程中的问题External Audits外部审核Internal Audits内部审核Management Reviews管理层评论Document Changes文件变更Approval&Practice批准与执行101)To evaluate and assess actual activ

7、ities with prescribed standards;eg like the Hi-P Global Direction etc.以规定的标准为基础来评估实际的行动；如：赫比全球手册2)To identify strengths and weaknesses.以识别优点与缺点3)To assess suppliers or subcontractors.以评估供应商或承包供应商4)To provide feedback to management.以提供反馈给管理层5)To bridge communication.以建立沟通桥梁6)To analyze objective evid

8、ence and present facts.以分析目标的证明与现在的事实7)To improve systems and practices 以改进系统与实践Why Audit?为什么需要审核？为什么需要审核？11A system audit asks whether or not there is a management system in existence that provides an assurance that the activity of interest is being accomplished as required.系统审核将会询问是否拥有可以证实该活动已经执行了

9、的管理系统Audit Depth 审核的深度审核的深度The compliance audit asks whether or not that management system is being implemented.合规性审核将会询问该管理系统是否已经执行了SYSTEM AUDIT 系统审核系统审核COMPLIANCE AUDIT 合规性审核合规性审核 12Audit Depth 审核的深度审核的深度Policies/Manualand ProceduresStandard Operating Procedures/Work Instructions andits implementa

10、tionGaps closure/continuous improvementprograms in systems and practicesSystems AuditCompliance AuditOMS audit will cover both the System and Compliance audit depth OMS 审核将会包括系统审核与合规性审核在系统和时间里进行关闭间隙/持续改进方针方针/手册以及程序手册以及程序标准操作程序标准操作程序/操作指示以及其执行操作指示以及其执行合规性审核系统审核13Full Audit comprises the full depth of

11、 System audit and Compliance audit.全面审核完全包含系统审核以及合规性审核Audit Scope 审核范围审核范围Partial,or Phased audit comprises the sectional audit which focus on the problem area;eg function/department/specific process,or product.部分，局部审核包含针对问题范围的部分审核；如：功能/部门/明确的程序或产品FULL AUDIT 全面审核全面审核PARTIAL,PHASED AUDIT 部分，局部审核部分，局部

12、审核Follow up audit applies to closure of actions to correct the previous audit findings/or non-conformities.后续工作审核适用于结束那些用于改正之前审核的发现/不合规格的活动FOLLOW UP AUDIT 后续工作审核后续工作审核141)*Contact company and arrange visit(may include a pre-visit).*联系公司并安排探访（可以包括预先探访）2)Establish time frame and schedule.设立时间结构与进度表3)F

13、orm audit team and conduct briefing.成立审核小组以及召开简报会4)Introduce team and Opening meeting.介绍成员以及进行开幕的会议5)Carry out audit.进行审核6)Summarize findings with team.与小组总结发现7)Present to management.呈现予管理层8)Agree on course of action.赞成该执行的行动9)Audit report.审核报告10)Follow up on corrective actions.对纠正措施进行后续工作Audit Sche

14、dule 审核进度表审核进度表15Exercise 练习练习(1)Formulation of audit schedule for a internal quality audit.简洁陈述内部质量审核的审核进度表To allow participants to discuss and learn how to producea schedule of audit.允许参与者讨论并学习如何规划审核的进度表1)Form into groups of 3 4 people.3-4 个成员组成一个小组2)Appoint a chairperson and presenter.指派一位主席以及呈现者

15、3)Discuss the schedule of audit,groups may choose from the 3 options:讨论审核进度表，小组拥有3各选择：Option 1-Audit Contract Review 选择 1 审核合同回顾 Option 2-Audit Process Control 选择 2 审核程序控制 Option 3-Audit Calibration Control 选择 3 审核校验控制4)Write schedule in spread sheet.将进度表写下5)Present to class.课堂呈现 TOPIC:主题主题：OBJECTIV

16、E:目的目的：PROCEDURE:程序程序：16Audit Tools 审核工具审核工具1)Process Flow Chart 程序流程图程序流程图 Understanding the nature of business and its operations.理解商业的本性以及它的操作模式 Identify the Key Elements.识别关键要素 Assign the relevant GD requirements to the activities.指派相关的全球手册（GD）要求给活动2)Audit Checklist 审核清单审核清单To form the check poi

17、nt during the audit trail.用于进行审核追踪时的检查点3)Standards(eg.Global Direction etc)标准（例如：全球手册等）标准（例如：全球手册等）To form as reference standard during the whole audit process.用于审核进行时的参考标准4)Quality Manual/Procedures 质量手册程序质量手册程序To form as reference documents during the whole audit process.用于审核进行时的参考文件17Business Pro

18、cess 商业程序商业程序Customers 客户Sales&BD销售&业务拓展Order Handling订单处理Prod Planning生产计划Manufacturing制造FGI成品检验Requirements Review需求评论QA/QCPurchasing采购部Continuous Improvement持续改进HR人力资源部18Process Flow Chart 程序流程图程序流程图Contract Review 合同评论Work Order Intake 订单接受Job Incoming 引入工作Job In Process 进行工作Customer Acceptance

19、客户收货Invoice Billing 签收发货单After Sales Service 售后服务End 结束Sub-contract次合同Spares Management备用设备Start 开始19Exercise 练习练习(2)Process Flow Charting 制程序流程图To allow participants to establish the required process flow toguide the audit activities during the audit trail.允许参与者制作用于指导审核追踪的流程图1)Form into groups of 3

20、 4 people.3-4 个成员组成一个小组2)Appoint a chairperson and presenter.指派一位主席以及呈现者3)Discuss and define the detail process flow outlining key activities using one of the options:讨论并确认详细的程序流程，利用一下其中一种选择略述关键活动：Option 1-Audit Contract Review 选择 1 审核合同回顾 Option 2-Audit Process Control 选择 2 审核程序控制 Option 3-Audit Ca

21、libration Control 选择 3 审核校验控制4)Write schedule in spread sheet.将进度表写下5)Present to class.课堂呈现 TOPIC:主题主题：OBJECTIVE:目的目的：PROCEDURE:程序程序：20Auditors Skill 审核员的技巧审核员的技巧 Good Communicator 好的交流者好的交流者 Tactful and Diplomatic 得体与圆滑得体与圆滑 Assertive but not Aggressive 有自信但有自信但不具攻击性不具攻击性 Sound Judgment 具判断力具判断力 Ob

22、jective and Constructive 有目标有目标以及建设性以及建设性 Firm;tenacious but flexible 严格；顽强但融通严格；顽强但融通21Being Assertive 有自信有自信 Respect the rights of others 尊重他人的权利尊重他人的权利 Take responsibilities Take responsibilities 负责任负责任 Being specific Being specific 明确说明明确说明 Consistent Consistent 一致一致 Confident and Positive Confi

23、dent and Positive 自信并正面想法自信并正面想法 Re-assuring Re-assuring 可靠可靠22Aggressive Behavior 攻击性攻击性的行为的行为 Aim is to win 把把“胜利胜利”当作目标当作目标 Stand up for your rights 坚持自己的权利坚持自己的权利 Express your views at all cost 不惜任何代价把自己的观点提出来不惜任何代价把自己的观点提出来 Violate rights of others 冒犯别人的权利冒犯别人的权利 Ignoring,disregarding or discou

24、nting needs,wants,views&feelings of others 忽视，漠视或折损别人的需求、需要、意见以及感受忽视，漠视或折损别人的需求、需要、意见以及感受23WARNING!警告！警告！You are not an INTERROGATOR！你并不是你并不是质问者！质问者！Approximately 75%of the task is listening!大约大约75%的任务是聆听！的任务是聆听！24Fact or Inference?It is vital for auditors to seek and record facts and to avoid makin

25、gassumptions and inferences.Read the following paragraph carefully:“Lim Ah Yip,a Purchasing Manager from WXY Company was scheduled for a 12:00 meeting in Philip Hengs office to discuss the terms of a large order.On the way to that office the Purchasing Manager is slipped on a freshly waxed floor,and

26、 as a result received a badly bruised leg.By the time Philip was notified of the accident,Lim was on the way to the hospital for X-rays.Philip called the hospital to enquire and no-one there seemed to know anything about Lim.Its possible that Philip called the wrong hospital”Nextcomplete the exercis

27、e in the following slide25事实或推论？事实或推论？审核员应该寻求并记录事实，而非假设或推论。这一点至关重要。请仔细阅读下列文章：“林亚叶是WXY公司的采购部经理，他和Philip王安排了一场12:00的会议，会议的目的是为了讨论大交易的期限并会在Philip王的办公室进行。在路途中，这位采购部经理在刚刚打蜡的地上滑倒了，结果他的腿严重瘀伤了。当 Philip 获知此事件后，林先生已经在前往医院接受 X 光检查的途中了。Philip致电医院查问，但却发现那儿好像没人知道任何有关林先生的事情。这有可能是 Philip 联络了错的医院”接下来接下来请完成下页的练习请完成下页

28、的练习26Fact or Inference?Having read the paragraph in the previous slide,please classify each of the following statements as“fact”or“inference”and enter an“F”or“I”accordingly in the boxes on the right hand side.Use the following as definitions:Fact:A statement that can be easily verified by checking i

29、ts source.Inference:A statement about the unknown based on what is known.1.Mr.Lim is a Purchasing Manager2.Lim was supposed to meet with Philip3.Lim was scheduled for a 10 oclock meeting4.The accident happened at the XYZ Company5.Lim was taken to the hospital for X-ray6.No-one at the hospital which

30、Philip called knew anything about him7.Philip had called the wrong hospital27事实或推论？事实或推论？阅读上页的文章后，请把下列的陈述分类为“事实”或“推论”，并在右边的格子里写上“F”（事实）或“I”（推论）利用下列的述说为定义：事实：检查来源就容易被证实的陈述推论：依据已知的来建立的未知陈述1.林先生是一位采购部经理林先生是一位采购部经理2.林先生应该和林先生应该和 Philip 见面见面3.林先生安排了一场林先生安排了一场10点钟的会议点钟的会议4.该意外事件发生在该意外事件发生在 XYZ 公司公司5.林先生被送

31、往医院接受林先生被送往医院接受 X 光检查光检查6.和和 Philip 通电话的医院里，没有任何人知道任何关于他的事情通电话的医院里，没有任何人知道任何关于他的事情7.Philip 联络了错的医院联络了错的医院28Communication Skills 沟通技巧沟通技巧 Verbal&Written 口头与书面口头与书面 Alert on different country languages and their culture 需注意不同国家的语言以及文化需注意不同国家的语言以及文化 Body Language 肢体语言肢体语言 Auditors eye contact&body gest

32、ures 审核员的眼神交流与身体姿态、手势审核员的眼神交流与身体姿态、手势 Style and Speech 风格与演说风格与演说 Demand but not shout 有要求但并不是咆哮有要求但并不是咆哮29The Audit Triangle(obtaining information)审核的三角形审核的三角形（获得资料的方法）（获得资料的方法）ASK THE QUESTION 发问发问 AGAINST CHECKLIST 根据清单根据清单 OBSERVE 观察观察 WHAT IS ACTUALLY HAPPENING 事实上什么事情正在发生事实上什么事情正在发生 CHECK PRAC

33、TICE 检查实践检查实践 AGAINST PROCEDURE&Hi-P GLOBAL DIRECTION 根据程序以及赫比全球手册根据程序以及赫比全球手册30Questioning 发问发问 OPEN 开放式开放式 WHAT ARE YOU DOING TOMORROW?明天你将会做什么？明天你将会做什么？PROBING 探测式探测式 WHAT ARE YOU DOING HERE?你在这里做什么？你在这里做什么？CLOSED 关闭式关闭式 IS IT RAINING?现在下雨吗？现在下雨吗？31Audit Trail 审核追踪审核追踪 Understand the sequence&int

34、er-relation of work activities 了解“操作活动”的顺序与相互关联 Identify work procedures&associated procedures/SOPs 确认操作程和与其关联的程序/标准操作程序 Assign relevant Global Direction elements to the work activities 指派相关的全球手册里的基础予“操作活动”Develop checklist in accordance with identified elements 开发清单使得与已识别基础一致Allows Auditors to:给审核员

35、机会：给审核员机会：32Exercise 练习练习(3)Relevant Global Direction Elements相关的全球手册基础To allow participants to identify the relevant Global Direction elements for the audit from the Process Flow Chart established.允许参与者制作用于指导审核追踪的流程图1)Form into groups of 3 4 people.3-4 个成员组成一个小组2)Appoint a chairperson and presenter

36、.指派一位主席以及呈现者3)From the established Process Flow Chart and the Global Direction(GD).Indicate relevant the GD elements to support the Process Flow activities.利用已经确认了的程序流程图以及全球手册，指派相关的GD 基础，以支持程序流程的活动4)Write schedule in spread sheet.将进度表写下5)Present to class.课堂呈现 TOPIC:主题主题：OBJECTIVE:目的目的：PROCEDURE:程序程序

37、：33Purpose of an Audit Checklist建议审核清单建议审核清单 Identify and communicate the scope of the Audit 确认并传达沟通审核的范围确认并传达沟通审核的范围 Reflect the objectives of the audit 反映审核的目的反映审核的目的 Cover all aspects of the function/activity being audited 全方面概括将被审核的功能全方面概括将被审核的功能/活动活动 Serve as a guide and provide framework 是一种指南

38、，并提供框架是一种指南，并提供框架 34Preparing an Audit Checklist准备审核清单准备审核清单 Identify requirements of standards(eg Hi-P Global Direction etc.)确认标准的需求（如赫比全球手册等）确认标准的需求（如赫比全球手册等）List out the Key activities(using Process Flow Chart)列出关键活动（利用程序流程图）列出关键活动（利用程序流程图）Assign the relevant Global Directions elements 指派相关的全球手册基

39、础指派相关的全球手册基础 Breakdown into Identifiable sub-elements 细目分类为可以确认的小基础细目分类为可以确认的小基础 Follow logical sequence 顺着合乎逻辑的次序顺着合乎逻辑的次序35Interpretation1.1.1 Strategy Process:Respective site should have a strategy.Hi-P Global Direction Elements36解释解释1.1.1 策略程序：策略程序：个别的公司个别的公司应该应该拥有一个策略拥有一个策略赫比赫比全球手册全球手册基础基础37Aud

40、it Checklist 审核清单审核清单1.1 Business Vision&Strategy 商业的愿景与策略商业的愿景与策略1.Is there a Company Vision(approved and communicated Hi-P wide)?是否拥有公司愿景（经批准并在赫比公司里流传沟通）？2.Is there a Company strategy in line with the Company Vision?是否拥有一个和公司愿景一致的公司策略？3.Is there a documented plan for implementation?是否拥有备有文件证明的计划以供

41、执行？Yes/No是/不是Yes/No 是/不是Yes/No是/不是Remarks备注备注:Results:Conformance/Non Conformance 结果：一致/不一致GD Score:minimum 75%GD得分：最低75%38Exercise 练习练习(4)Audit Checklist审核清单To allow participants to establish an audit checklist for thedifferent area/elements assigned.允许参与者为不同的范围/基础设立审核清单1)Form into groups of 3 4 pe

42、ople.3-4 个成员组成一个小组2)Appoint a chairperson and presenter.指派一位主席以及呈现者3)Interpret the assigned Hi-P Global Direction element and its requirements and establish a set of questionnaires.解释被指派的赫比全球手册的基础，以及它的要求，并编制一份问卷4)Write schedule in spread sheet.将进度表写下5)Present to class.课堂呈现TOPIC:主题主题 ：OBJECTIVE:目的目的：

43、PROCEDURE:程序程序：39The Findings 发现发现 Recorded and documented 纪录并存档为文件纪录并存档为文件 Validated&Confirmed by Auditee 由被审核方验证并证实由被审核方验证并证实 Analyze&highlight good practices 分析以及强调好的示范分析以及强调好的示范 Summarize and assign GD score(use self assessment column)总结并分配总结并分配GD分数（使用自我评估的专栏）分数（使用自我评估的专栏）Verbal Debrief of Audit

44、 Finding Summary 听取审核结果的口头总结报告听取审核结果的口头总结报告40Auditors Should.审核员必须审核员必须.Keep in mind the audit objectives 清楚记住审核的目的清楚记住审核的目的 Adopt a fair and objective approach 采用公正以及客观的方式采用公正以及客观的方式 Stay within their defined authority 身处于他们本身被赋予的职责身处于他们本身被赋予的职责 Cover all checklist points(but not be inhibited by th

45、em)概括清单里所有的要点概括清单里所有的要点（但不是限制于它们）（但不是限制于它们）Keep to the Audit Trail 遵守审核追踪遵守审核追踪 41The Audit Report 审核报告审核报告 Factual record of degree of compliance 合规性的实际纪录合规性的实际纪录 Provides reference base for future appraisal 提供参考的基础，以供未来的评估提供参考的基础，以供未来的评估 Provides record of deficiencies 提供提供“缺陷缺陷”的报告的报告 Formal requ

46、est for corrective action 纠正措施的正式要求纠正措施的正式要求 42Corrective Action 纠正措施纠正措施 Outline deficiency through Tracker(3Why)/or 8D form 使用使用Tracker(3Why)或或8D表格来略述表格来略述“缺陷缺陷”Timescales and Responsibilities to be responded by Management/Dept HODs 时间表以及管理层时间表以及管理层/部门主管的责任部门主管的责任 Timescales must be realistic 时间表必

47、须是符合现实的时间表必须是符合现实的 Action using PDCA methodology(Short&Long Term)利用利用PDCA来执行来执行（长期与短期）（长期与短期）Verified actions in Follow-up audit 在后续审核进行检验行动在后续审核进行检验行动 43Exercise 练习练习(5)Audit Report审核清单To allow participants to learn the usage of the Self Assessment GD Report”.允许参与者为不同的范围/基础设立审核清单1)Form into groups

48、of 3 4 people.3-4 个成员组成一个小组2)Appoint a chairperson and presenter.指派一位主席以及呈现者3)Case:The audit team found that the resin used by manufacturing was not from an approved supplier.No records or documentation was available.What do you proceed from here?案例：审核小组发现车间使用的树脂并非来直径核准的供应商。没有任何的记录或文件。你会如何进行？4)Write

49、 schedule in spread sheet.将进度表写下5)Present to class.课堂呈现TOPIC:主题主题 ：OBJECTIVE:目的目的：PROCEDURE:程序程序：44Follow Up Actions 后续工作后续工作FOLLOW UP 后续工作后续工作ProblemIdentify识别问题Open problem公开问题CloseProblem问题结束Re-Open problem重开问题ActionsVerify检验行动ActionsImplement行动执行CauseDetermine确定原因ProblemInvestigate问题研究Effective?有效吗？YES 是NO 不是45Q&A4647