Ejemplo Informe de auditoria interna

CONSOLUCIONES G&M S.A.S

19 Dec 202014:51

Summary

TLDRThis video script discusses an internal audit process, focusing on a company's operations in Bogotá and Barranquilla. The audit, led by Carlos Pobre, involved reviewing security and surveillance services with armed and unarmed personnel. The script outlines the audit's timeline, methods including interviews and document verification, and the importance of addressing past nonconformities. It highlights the audit's purpose, scope, and criteria, emphasizing the need for organizations to establish clear reporting timelines post-audit. The conclusion emphasizes the need for compliance with ISO 18888:2018 standards and the importance of proper communication and training within the organization.

Takeaways

📝 The script discusses an audit report for a company, highlighting the completion of the audit process and the verification of various processes and aspects.
👤 The audit leader and team have reviewed the results, consolidating them into an audit report that includes all findings from the audit exercise.
🔍 The report covers all the audit findings from each team member, providing a comprehensive view of the audit's outcomes.
🗓️ The audit took place from October 5th to 8th, 2020, and the report was presented on October 20th, 2020, following the internal procedures for reporting timelines.
🏢 The audit was internal, focusing on the company's operations within the organization, unlike third-party audits which are conducted by external, accredited entities.
📈 The scope of the audit was to verify the implementation and compliance of requirements in the security and private surveillance services in Bogotá and Barranquilla.
📋 The criteria for the audit included legal norms, applicable regulations, and the company's internal documentation.
🔎 The audit activities included planning, verification of requirements, interviews with process leaders, and document verification.
🔍 The report also mentions the verification of past non-conformities and the closure of action plans, emphasizing the importance of continuous improvement.
📊 The script highlights significant aspects such as staff training, knowledge of those in charge, and the use of technology for service supervision, which are considered opportunities for improvement.
📋 The report includes descriptions of non-conformities and observations, detailing the specific requirements that were not met and the evidence found during the audit.

Q & A

What is the purpose of an audit report in the context of the script?
-The audit report serves to consolidate and present all the findings from each member of the audit team during the audit exercise. It includes all the observations and verifications made across different processes and aspects of the audited organization.
Who is responsible for compiling the audit report?
-The audit leader is responsible for compiling the audit report by consolidating the information gathered by the entire audit team.
What are the different types of audits mentioned in the script?
-The script mentions first-party audits, also known as internal audits, which are conducted within an organization, and second-party audits, which may be conducted by customers or suppliers. It also refers to third-party audits, which are conducted by an accredited or certified entity.
What is the significance of the dates mentioned in the script?
-The dates mentioned in the script are significant as they should match the dates outlined in the audit plan and are the same dates during which the audit was conducted. It is also important that the report is presented within the timeframe established by the organization's internal procedures.
What are the objectives, scope, and criteria of the audit as described in the script?
-The objective of the audit is to verify the degree of implementation and compliance with the requirements established in the operational security management system processes. The scope includes verifying private security services, both fixed and mobile, armed and unarmed, in the cities of Bogotá and Barranquilla. The criteria are the requirements from the norm N 18.188 2018, applicable legal requirements, and the organization's internal documentation.
What activities were carried out during the audit exercise as per the script?
-Activities carried out during the audit included following the audit plan, conducting interviews with process leaders, verifying established documentation, and performing direct observation visits to service posts.
What is the importance of revisiting past non-conformities during an audit?
-Revisiting past non-conformities is important to verify if the action plans from previous audits have been effectively implemented and if the issues have been resolved, ensuring continuous improvement in the audited system.
What are the notable aspects highlighted in the script from the audit exercise?
-Notable aspects highlighted include the personnel's preparedness for the audit, knowledge of those in charge, and the use of technological platforms for service post supervision. These aspects contribute to the improvement of the management system beyond the norm's usual expectations.
How are non-conformities described in the audit report according to the script?
-Non-conformities are described by first stating the non-compliance found, then detailing the evidence that supports the finding, and finally, associating it with the specific requirement of the standard that is not being met.
What is the conclusion of the audit report as mentioned in the script?
-The conclusion of the audit report states that while there is compliance with the general requirements of the ISO 18.188 standard, there are still areas that need improvement, particularly in client and supplier communication, armament procedures, and adequate knowledge of the standard among personnel.
Who officially signs off on the audit report?
-The audit leader, in this case, Victor, is the person who officially signs off on the audit report, signifying its completion and acceptance of the findings.

Outlines

00:00

📋 Overview of the Audit Report Process

The auditor leader consolidates the audit team's findings after completing the audit process, which involved techniques like observation, document verification, and interviews. The audit report consolidates all the findings and gives feedback to individuals involved in various processes. The report provides a comprehensive view of the results, highlighting conclusions and presenting details from prior documents and audits, like previous findings and auditor details.

05:01

🔍 Internal Audit Details

This paragraph elaborates on the specific type of audit being discussed, which is an internal audit. It highlights different types of audits (first-party, second-party, and third-party audits) and emphasizes that the current audit is internal. Dates of the audit are specified, ensuring consistency with the audit plan. The report must be delivered within a set timeframe (typically between 8 and 15 days), as determined by the organization's internal procedures.

10:02

📑 Audit Plan and Execution

This section focuses on elements from the audit plan, including the objective, scope, and audit criteria. The primary goal was to assess the implementation of security management processes. The scope covered services of fixed and mobile surveillance, both armed and unarmed, in specific cities (Bogotá and Barranquilla). Audit criteria included compliance with legal regulations and internal documentation of the organization, while also verifying if the entire plan was executed or if any changes were made.

🛠 Audit Methods and Activities

The paragraph explains the methods used during the audit, such as interviews, document verification, and direct observation of services. It mentions the locations visited (Barranquilla and Bogotá) and the services reviewed. The importance of reviewing previous non-conformities and ensuring they were addressed is stressed. The paragraph also highlights that positive aspects like personnel knowledge and use of technology were identified, contributing to system improvements.

🌱 Opportunities for Improvement

Here, the report discusses various opportunities for improvement that were identified during the audit. While these aspects may not represent compliance issues, they are considered areas where the system could be enhanced, such as documenting sexual harassment training, payment procedures for suppliers, and monitoring center procedures. The paragraph suggests actions that can help solidify the management system, contributing to its maturity.

⚠️ Non-Conformities and Observations

This section provides details about the non-conformities identified during the audit. Specific examples are presented, such as incomplete agreements with suppliers and issues with communication of ethical codes. It describes how the auditor uses evidence, such as interviews and observations, to document non-conformities. Each issue is linked to a requirement from ISO 18888:2018, indicating where the organization fell short in compliance.

🚫 Additional Non-Conformities and Evidence

Further non-conformities are highlighted, including issues with procedures for arms management and lack of employee knowledge in specific areas. Evidence gathered from interviews reveals that important requirements were not met, emphasizing that proper communication and training were missing. The paragraph stresses that interviews are a crucial audit method for determining compliance.

✅ Conclusion and Final Remarks

The final paragraph summarizes the overall audit findings. The conclusion is tied to the initial audit objectives, stating that while some requirements were met, others—particularly in areas like client communication, arms management, and employee knowledge—still need attention. The report ends with the auditor leader's signature, officially closing the audit report and signaling the completion of the audit process.

Mindmap

Keywords

💡Audit

An audit refers to a systematic, independent, and documented process for obtaining audit evidence and evaluating it objectively to determine the extent to which the audit criteria are fulfilled. In the video, an audit is conducted to verify the implementation and compliance with established requirements within an organization's operational security management system. The script mentions that the audit has been executed, and the auditor leader has gathered the results from the team to compile the audit report.

💡Audit Report

The audit report is a formal document that communicates the results of an audit. It includes findings, conclusions, and recommendations based on the audit evidence collected. In the script, the audit report consolidates all the findings from each team member and serves as a comprehensive document detailing the audit outcomes, which is presented to the audited parties and the organization.

💡Auditor Leader

The auditor leader is the individual responsible for overseeing the audit process, managing the audit team, and ensuring the audit objectives are met. In the context of the video, the auditor leader, Mr. Carlos Pobre, is mentioned as the person who has conducted the audit and is responsible for compiling and finalizing the audit report.

💡Internal Audit

An internal audit is an appraisal activity conducted by or for an organization's management to assess risk management, control, and governance processes. The video script specifies that the audit being discussed is an internal one, conducted within the organization, as opposed to external audits which might be conducted by third parties or regulatory bodies.

💡Audit Evidence

Audit evidence is the information used by the auditor to form a conclusion about the audit object. It can be obtained through various methods such as observation, documentation review, and interviews. The script mentions that the audit evidence was gathered through techniques like observation, document verification, and interviews.

💡Nonconformity

A nonconformity is a non-fulfillment of a requirement. In the audit context, nonconformities are identified when the audit evidence shows that a process or procedure does not meet the specified criteria. The script describes nonconformities such as agreements with providers not including provisions for risk management and the lack of communication of the ethical code to clients.

💡ISO 18188

ISO 18188 is a standard that specifies requirements for private security company operations. It is mentioned in the script as the norm against which the audit criteria are being verified. The audit is ensuring compliance with this standard, indicating the importance of standardized practices in security operations.

💡Observation

Observation is a method of audit evidence gathering where the auditor directly watches and records activities or conditions. The script references observation as a technique used during the audit, specifically through visits to service posts to verify different service modalities of surveillance.

💡Feedback

Feedback in an audit context refers to the communication of audit results and conclusions to the audited parties. The script mentions that each person involved in the audit process should receive feedback, which includes a partial conclusion of their process, highlighting the importance of communication in the audit cycle.

💡Opportunity for Improvement

An opportunity for improvement is a suggestion for enhancing processes or systems that are not necessarily nonconforming but could be made more efficient or effective. In the script, opportunities for improvement are identified, such as documenting the procedure for monitoring service posts and conducting detailed customer satisfaction analysis, which can contribute to the overall improvement of the management system.

💡Audit Plan

The audit plan is a documented set of procedures to be followed when conducting an audit. It includes the scope, objectives, and methods of the audit. The script refers to the audit plan and its execution, emphasizing the importance of following the plan and verifying that all requirements of the norm were met during the audit.

Highlights

The audit process has been completed with verification of different processes and aspects using various techniques such as observation, document review, and interviews.

The audit team has reviewed their findings and reported to the audit leader, who consolidates this information into the audit report.

The audit report includes all findings from each team member, detailing the results of the audit exercise.

Feedback is provided to each participant, summarizing the partial conclusions and specific outcomes of their processes.

The audit report helps consolidate conclusions from all processes and aspects verified during the audit.

The audit leader, Carlos Pobre, and his team, María Jiménez and Ena García, conducted an internal audit.

Internal audits are conducted within an organization, differing from second or third-party audits which may be conducted by clients or accredited entities.

The audit dates must match the audit plan, and the report is presented within a timeframe established by the organization's internal procedures.

The audit report includes elements from the audit plan, such as objectives, scope, and audit criteria.

Activities developed during the audit exercise are outlined, including adherence to the audit plan and verification of requirements.

Interviews and document verification are highlighted as key methods used in the audit process.

The audit also checked the closure of non-conformities from the previous year, ensuring that action plans were completed.

Direct observation through site visits was used to verify different service modalities.

Aspects that contribute to the improvement of the management system are highlighted, such as staff disposition and use of technology for service supervision.

Opportunities for improvement are identified, such as training on sexual harassment and documentation of payment procedures to providers.

The description of non-conformities or observations includes the identification of the non-compliance, the impact, and the evidence found.

The audit report concludes with a statement associating the findings with the audit objectives and the requirements of the ISO 18888:2018 standard.

The audit leader, Víctor, officially signs off on the audit report.