U.S. Consumer Product Safety Commission’s Post

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During an inspection or audit, the Host plays a critical role in ensuring transparency, cooperation, and compliance during the inspection/audit process, ultimately contributing to a successful outcome. It is very important to prepare and plan activities prior to the Inspection/Audit.  https://lnkd.in/g5DdP-UQ

The audit Scope The scope of the audit is a definition of what the audit is to cover – the boundary conditions including the areas, locations, shifts, processes, departments, etc. In defining these aspects, they may be described through procedures, standards, forms and guides

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https://lnkd.in/gQRng-Bu I noticed that operating procedures were established a long time ago with no updated version. Do you suggest that I revise them with the concerned departments and see if any updates are there, or shall we conduct an internal audit right away to check procedure validity?

An audit is like a check or inspection to make sure everything is going well. There are different types of audits, and they help make sure that things are done correctly. Here are a few types:

#LetsSimplifyCISA - Audit Results pt.1 As we get closer to wrapping-up the processing of auditing information systems, it is paramount to understand how audit results come in place and are communicated. There are a few key concepts that one should keep in mind from the CISA exam perspective such as control objective, compensating controls, materiality of findings, and communication of audit results. Control Objective Let’s explore a practical example by thinking about “control” objectives we all have in our daily lives. The control here is to lock the door when you leave your home, quite simple right? Then every time when you are back home you should stumble upon a locked door that needs a key for you to get in. In other words, the objective is to NOT let anyone in unless they are AUTHORIZED to have the key (not just HAVE). Keep this example in mind as we keep exploring other concepts mentioned above. Compensating Control Imagine there are days you could not lock the door, or you lost a key or anything else that prevented you from accomplishing the “control” objective. Obviously, we can’t afford to just leave our home with the front door ajar. However, what we can do is to compensate for that by other factors or a.k.a controls. For example, by installing a motion detector and a camera, a not so friendly dog or even asking your friend to stay home to watch it for you till the lock gets fixed. As you can see, one can get creative with how controls can be compensated so long as they still help with the main objective. Materiality of Finding This is where it gets less obvious and more subjective. To build upon the open-door example, let’s create 2 spin offs to that scenario. Stay tuned for part 2...

Which of the following activities are designed to provide feedback on the effectiveness of an internal audit activity? I. Proper supervision. II. Proper training. III. Internal assessments. IV. External assessments. A. I, II, and III only. B. I, II, and IV only. C. I, III, and IV only. D. II, III, and IV only. #InternalAudit #AuditEffectiveness #Supervision #InternalAssessment #ExternalAssessment

ITC June 2024 Let's go Technical with a technique. Auditing : Substantive Procedures Key: 1. Use ISA 500 verb on your sentence(Inspect, recalculate, re-perform) 2. What document/process/calculation 3. Why are you inspecting/re-calculating or re-performing?(objective) Banish the following words on your Procedures: Obtain,ensure,trace,agree.) Perform Procedures for applicable assertions. If allowed start with general Procedures. Then practice practice and practice.