3.1.1 Summary
Audits and self-assess ments are objective pr ocesses t hat are done to measure perf or mance against some standard and/or planned arrangement.
Audit findings(and in the case of t he Sustainability Assess ment,t he resultant scoring)are supported by objective evidence.
Objective evidence must be recor ded in sufficient detail so t hat findings can be reasonably reproduced by subsequent examination.
3.1.1.1 Audits
3.1.1.1.1 What is an Audit?
Auditing is a systematic,independent,and docu mented process for obtaining audit objective evidence and evaluatingit to deter minethe extent to which audit criteria arefulfilled.Thisis done to establish the correlation bet ween assertions and established criteria and communicate the results to interested users.It is an independent,objective assurance and consulting activity designed to add value and i mprove an organisation’s operations.
3.1.1.1.2 What is the Purpose of an Audit?
The pur pose of an audit is t he systematic scr utiny of perf or mance t hr oughout an or ganisation’s existing operations.An audit is an examination of management systems and f acilities.An audit measures co mpliance against bot h a standar d and any planned arrangements that have been developed to address a standar d.
3.1.1.2 Different Types of Audits
3.1.1.2.1 Self Assess ment
A self assess ment is like an audit because it examines results versus criteria.However,a self-assess ment is perf or med by part of an organisation upon itself,where those responsible perf or mt he assess ment of t heir own wor k.
3.1.1.2.2 First Party(Inter nal)Audit
A first party audit is perf or med by an or ganisation upon itself.A first party audit is conducted by a part of the or ganisation that is independent of the area being audited.
3.1.1.2.3 Second Party(Exter nal)Audit
Second-party audits are conducted by parties having an interest in an or ganisation,such as custo mers,or by ot her persons on t heir behalf.
3.1.1.2.4 Third Party(Exter nal)Audit(https://www.daowen.com)
Thir d-party audits are conducted by exter nal,independent auditing or ganisations,such as those offering certification of confor mity to requirements of a particular standard.
3.1.1.3 Conducting an Audit
3.1.1.3.1 Who Conducts an Audit?
An audit is conducted by a team of people who will assemble f act ual inf or mation prior to and during a site visit,analyse the facts and compare them with the criteria f or the audit,draw concl usions and report t heir findings.
3.1.1.3.2 Against what Criteria are Audits Conducted?
Audits are conducted wit hin so me kind of f or mal str uct ure(an“audit protocol”The Sustainability Assessment in the case of I HA Sustainability Guidelines),so that the process can be repeated reliabl y at ot her facilities and quality can be maintained.
3.1.1.3.3 What is done in Audit Preparation?
Pre-audit steps incl ude planning t he audit,selecting t he personnel f or t he audit tea m,beco ming familiar with the audit protocol,and obtaining background inf or mation about the f acility/project.
The need f or education of those involved in the audit process(the auditors or those being audited)shoul d not be underesti mated.Eff ort spent on explanation and education will ensure that the audits are managed positively and are not seen as a threat.
3.1.1.3.4 What about Auditor expertise and co mpetencies?
Auditors need to have expertise in:
a)The auditing pr ocess itself;
b)The standard against which the audit is being tested f or compliance;
c)Technical issues being applied towar ds co mpliance wit h the standar d.
Note:Not all auditors on an audit team need to have comprehensive expertise on technical matters.