Internal Audit Control Process
Internal audits are part of the key procedures required by the ISO Standards. As such they must be completed in full covering all procedures over the period in question. Thus a schedule of audits is created to control this. However many of the actions required to be carried out relate to advising people (that they now need to do something), or filing (a report of something that has been done) – and so can be left to the computer.
When this is carried out manually, every step show has to be completed by hand (shown in red in the diagram below).
Where the automated systems are engaged, only the red shaded steps are completed by hand, and the remaining green steps are automatically carried out by the systems.