The internal audit is an essential process to ensure quality in the operation of any company. In Eqcs we have been advising companies for years on the implementation of this type of procedures. You want to know more? In this post we tell you everything you need to know about the subject.
What is an internal audit? ➞ Definition
An internal audit is a system of controls and examinations promoted by a company to verify the proper functioning of its internal processes . Its implementation involves the application of a series of procedures that help establish quality as a usual method of work within the organization.
What is the purpose of an internal audit?
The goal of any internal audit system is to optimize the company’s internal operation , making all processes safer and more productive by monitoring and establishing clear and well-defined protocols for action.
All this translates into fewer accidents, as well as better management of resources and, in general, a better balance of profitability for any business.
Differences between internal audit and external audit
It is common to think that an internal audit must be carried out by the members of the organization, but this does not necessarily have to be so . The internal audit can also be carried out by companies or professionals specialized in this type of services and outside the company itself.
In fact, it is recommended that the examination of the operating conditions of the different departments be carried out by people who do not usually work in them , since the workers themselves are more likely to overlook certain errors related to their usual activity.
This reality can generate some confusion between the concepts of internal audit and external audit. Well, the difference is that an internal audit is launched autonomously by the company itself to control its internal processes, being able to be performed by the workers themselves or hire an audit service outside the organization.
On the contrary, the external audit is carried out at the initiative of entities outside the company and with authority to verify compliance with the regulations related to its activity. This is the case of the different certification entities
In addition, external auditing can also occur at the request of the clients or suppliers of an organization , provided they wish to verify that it meets the quality or viability requirements required to work together.
How is an internal audit done?
Once the decision is made to carry out an internal audit, it is important to clearly define how it will be carried out . In general, we can identify the following stages:
Planning
It is the initial phase of the internal audit. It establishes the calendar of dates on which it will take place, depending on the variables to be analyzed. Likewise, the heads of each department are informed about the necessary documentation that they must provide in order to carry out the process correctly.
Evaluation
It is the process in which all the elements that are part of the internal audit are reviewed. It is done together with the heads of each department, while all non-conformities are pointed out , that is, all those parameters that do not meet the indicated quality requirements.
Types of internal audit
Depending on the scope of the company analyzed, we can find different internal audit modalities. Below, we see some of them, as well as the regulations that must be taken into account for proper planning and execution :
Internal quality audit ➞ ISO 9001 Standard
ISO 9001 is the international standard on Quality Management Systems . It is the basis on which internal quality audit processes should be planned to verify compliance with the most suitable operating requirements.
Internal environmental audit ➞ ISO 14001 Standard
The ISO 14001 standard on Environmental Management Systems establishes the requirements that companies must follow in terms of environmental safety , in order to carry out their activity safely and responsibly.
Internal labor safety audit ➞ ISO 45001 Standard
It is the international regulations that regulate the Occupational Health and Safety System . It indicates the procedures to follow to guarantee a safe professional environment for the members of an organization, thus contributing to compliance with the Occupational Risk Prevention Law .
What advantages do internal audits have?
Making the decision to carry out an internal audit implies the following benefits for any company :
Quality
The evaluation of internal processes allows taking appropriate measures to ensure quality in all areas of the organization.
Internal auditing is an essential process to guarantee the quality in the operation of any company
Security
Keeping track of the operation of the organization implies establishing the necessary work safety measures to prevent accidents and sick leave.
If you want to know more about the characteristics of an internal audit , do not hesitate to contact us . We will provide you with all the help you need to ensure the best performance of your company.