Internal auditing is a key factor in ensuring continued compliance with company policy and procedures and must be regarded by the senior management of a company as being critical to its operation. A comprehensive internal audit system is fundamental to a company's safety and quality system as it provides confirmation that systems and procedures are operating effectively and identifies areas that require improvement. This guideline provides a framework for the user to: plan an audit schedule; define the requirements for staff undertaking internal audits; consider the aspects necessary to conduct an audit; record audits correctly; give guidance on corrective action to be undertaken; and, identify opportunities for continual improvement.
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