Table Of Content

QUALITY AUDITS FOR IMPROVED PERFORMANCE Third Edition Also available from ASQ Quality Press: The Internal Auditing Pocket Guide J. P. Russell Quality Audit Handbook,Second Edition ASQ Quality Audit Division The ISO 9001:2000 Auditor’s Companion Kent A. Keeney The ISO 9000 Auditor’s Companion and The Audit Kit—Complete Set (2000) Kent A. Keeney Quality Audits for ISO 9001:2000: Making Compliance Value-Added Timothy O’Hanlon Fundamentals of Quality Auditing B. Scott Parsowith After the Quality Audit: Closing the Loop on the Audit Process, Second Edition J. P. Russell and Terry Regel Internal Quality Auditing Denis Pronovost Puzzling Auditing Puzzles Janice Russell and J. P. Russell How to Plan an Audit ASQ Quality Audit Technical Committee and Charles B. Robinson (Editor) Management Audits: The Assessment of Quality Management Systems, Third Edition Allan J. Sayle To request a complimentary catalog of ASQ Quality Press publications, call (800) 248-1946, or visit our Web site at http://qualitypress.asq.org. QUALITY AUDITS FOR IMPROVED PERFORMANCE Third Edition Dennis R. Arter ASQ Quality Press Milwaukee, Wisconsin Quality Audits for Improved Performance, Third Edition Dennis R. Arter Library of Congress Cataloging-in-Publication Data Arter, Dennis R., 1947– Quality audits for improved performance / Dennis R. Arter.—3rd ed. p. cm. Includes bibliographical references and index. ISBN 0-87389-570-3 (Soft Cover, Perfect Bind : alk. paper) 1.Quality control—Auditing. I. Title. TS156 .A76 2003 658.5'62—dc21 2002152028 © 2003 by ASQ All rights reserved. No part of this book may be reproduced in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the publisher. 10 9 8 7 6 5 4 3 2 ISBN 0-87389-570-3 Publisher: William A. Tony Acquisitions Editor: Annemieke Koudstaal Project Editor: Paul O’Mara Production Administrator: Jennifer Gaertner Special Marketing Representative: Robin Barry ASQ Mission: The American Society for Quality advances individual, organizational and community excellence worldwide through learning, quality improvement and knowledge exchange. Attention: Bookstores, Wholesalers, Schools and Corporations: ASQ Quality Press books, videotapes, audiotapes, and software are available at quantity discounts with bulk purchases for business, educational, or instructional use. For information, please contact ASQ Quality Press at 800-248-1946, or write to ASQ Quality Press, P.O. Box 3005, Milwaukee, WI 53201-3005. To place orders or to request a free copy of the ASQ Quality Press Publications Catalog, including ASQ membership information, call 800-248-1946. Visit our web site at www.asq.org or http://qualitypress.asq.org. Printed in the United States of America Printed on acid-free paper Contents Preface . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .ix Acknowledgements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .ix Things both old and new . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .x Chapter 1 Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1 Brief history of auditing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1 What is an audit? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4 General model of auditing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4 Who’s auditing whom? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5 The compliance audit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6 Shortcomings of the compliance audit . . . . . . . . . . . . . . . . . . . . .8 Performance audits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9 Performance audit applications . . . . . . . . . . . . . . . . . . . . . . . . . . .10 Product audits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11 Process audits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12 System audits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15 Six kinds of audits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .17 Audit defined . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18 Management principles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18 Fundamental rules for auditing . . . . . . . . . . . . . . . . . . . . . . . . . . .19 May auditors say good things? . . . . . . . . . . . . . . . . . . . . . . . . . . . .20 A different philosophy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20 Chapter 2 Audit Program Manager . . . . . . . . . . . . . . . . . . . . . . . . . . . .23 Accountability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23 Audit schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23 Resources for the audit program . . . . . . . . . . . . . . . . . . . . . . . . .24 The client . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .27 Chapter 3 Preparation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .29 Phases of the audit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .29 Steps in the preparation phase . . . . . . . . . . . . . . . . . . . . . . . . . . .30 Purpose . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .30 v CONTENTS vi Scope . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .32 The audit team . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .33 Second rule of auditing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .40 Authority . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .40 Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .41 Understand the process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .46 Audit plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .48 Evaluate documents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .52 Work papers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .54 Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .64 Chapter 4 Performance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .67 Opening meeting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .67 Gather the facts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .70 Tracing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .71 Interviews . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .72 Interview technique . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .73 Perceptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .78 Team meetings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .79 Daily briefings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .80 Onward . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .81 Chapter 5 Reporting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .83 The report is your product . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .83 Report characteristics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .83 Desire to trust . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .84 Inferences . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .84 Judgments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .85 Pain and pleasure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .85 Findings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .86 Preparing the finding sheets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .86 Recommendations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .91 Presenting your information . . . . . . . . . . . . . . . . . . . . . . . . . . . . .92 Six or less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .93 Overall conclusions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .94 Exit meeting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .94 Formal report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .97 Report distribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .101 Distribution of the report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .105 Wrap-up . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .106 CONTENTS vii Chapter 6 Follow-up and Closure . . . . . . . . . . . . . . . . . . . . . . . . . . . . .109 Closure phase . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .109 Remedial action . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .109 Corrective action . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .111 Corrective action response . . . . . . . . . . . . . . . . . . . . . . . . . . . . .113 Adequacy of the response . . . . . . . . . . . . . . . . . . . . . . . . . . . . .113 Records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .114 A recap . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .116 Chapter 7 Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .117 Appendix A Example Procedure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .119 Purpose and scope . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .119 Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .119 Personnel qualification . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .120 Scheduling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .120 Audit planning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .121 Performance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .122 Audit report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .123 Follow-up . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .124 Records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .124 Forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .125 Appendix B Glossary ofTerms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .127 Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .133 Preface You are about to be introduced to some old and new approaches to the application of audits. Intense global competition and remarkable changes in technologies require us to challenge past practices. Old adversarial methods of seek, point, and blame will no longer work. Using some of the basic financial audit principles, we can examine the usefulness and implementation of all controls as they apply to internal and external operations. Audits, along with other forms of evaluation, can help us to determine if our own controls and our sup- plier controls work effectively. Since this text was first published in 1989, some changes in auditing have taken place. The ISO 9001 standard, and conformity assessment to that document, caused interest in auditing to explode. With this intense interest in auditing, new ideas and techniques came along. The pub- lished literature has doubled in size and tripled in content. Auditing is now used around the world. Business and government are using the audit to improve the functioning of the enterprise. I have been fortunate to participate in this changing environment. Along the way, I discovered some underlying truths. Those truths are now quite clear to me. I hope they become clear to you. ACKNOWLEDGEMENTS Some major forces have influenced me in the past 30 years. As an officer in the U.S. Navy nuclear submarine force, I first learned about manage- ment and leadership principles. Upon leaving the Navy, I discovered the basic quality concepts while employed by a nuclear power utility. I also developed my basic audit skills. Although I had some help from the existing consensus standards, it was mainly a trial-and-error process. I made several mistakes, but I learned from them. I started training others in audit methods through the use of a package course developed in 1978 by Mr. Frank X. Brown for the U.S. Department of Energy. Seeing a need for auditing outside of the nuclear industry, I struck out on my own as a consultant in the fall of 1984. Since then, I continue to learn from each company I visit and each class I teach. ix PREFACE x The American Society for Quality (ASQ) helped me more than I could have imagined. Networking with the Quality Audit Division and other groups in ASQ exposed me to different methods and uses for my chosen profession. Conference presentations force me to keep thinking. The Institute of Internal Auditors (IIA) and, of course, Larry Sawyer, helped me to put quality auditing in perspective with financial and operational auditing. THINGS BOTH OLD AND NEW Auditing, in its many forms, is a cost-effective means of improving the enterprise. The methods described in this book are both old and new. They may be difficult to accept and even more difficult to implement. They do, however, work. This book will cause you to think. Enjoy!

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