BC: Final Report Internal Audit prints and distributes the final report to the unit's operating management, the unit's reporting supervisor- This report is primarily for the Captain of the boat management use. The approval of the Internal Audit Report is required and Non Conformities should be issued.
FC: THE INTERNAL AUDIT PROCESS By MACAOLI
1: Every successful audit is based on sound planning and an atmosphere of constructive involvement and communication between the client and the auditor.
2: Planning During the planning portion of the audit, the auditor notifies the client of the audit, discusses the scope and objectives of the examination in a formal meeting with organization management, gathers information on important processes, evaluates existing controls, and plans the remaining audit steps.
3: Initial Meeting During this opening conference meeting, the client describes the unit or system to be reviewed, the organization, available resources (personnel, facilities, equipment, funds), and other relevant information. The internal auditor meets with the senior officer directly responsible for the unit under review and any staff members s/he wishes to include. It is important that the client identify issues or areas of special concern that should be addressed.
4: Preliminary Survey In this phase the auditor gathers relevant information about the unit in order to obtain a general overview of operations. S/He talks with key personnel and reviews reports, files, and other sources of information.
5: Audit Program Preparation of the audit program concludes the preliminary review phase. This program outlines the fieldwork necessary to achieve the audit objectives.