Audit Conduct
摘要
Audit logistics frame when and where the audit will be performed, the participants involved, and what technology is needed. Logistical considerations include audit location, audit attendees, time zones for participants, geographical locations, cultural considerations, and technology to be used for remote audits and technological capabilities of the auditee and various participants. Audit attendees should be strategically aligned to provide the information required by the auditor and allow for the efficient and effective conduct of the audit. Additional attendees that are not SMEs or involved in the hosting or conduct of the audit should be limited. There are various tools that an auditor can use to provide structure during a PV audit. Some are readily available on the internet, or the auditor can develop individual tools to aid in the audit organization. There are no right or wrong tools. In fact, some auditors do not use any tools. The opening meeting of an audit sets the tone for the overall audit. The opening meeting should be focused and provide insight to the auditee as to how the lead auditor and audit team will approach the audit over the specified number of days.