The Internal Auditing of Management Systems: A Parsec Guide (PARSEC Guides) (PARSEC Guides)

This addition to the "PARSEC Guides" series examines the role of management systems and the corresponding audit process. The author explains in detail how to: plan and implement an effective audit programme; when an audit is or is not appropriate; develop the skills required; handle uncooperative auditees; deal with discrepancies; use checklists as a tool for auditing; report findings; to decide what records to keep. A feature of the author's approach is the attention paid to communication skills, including questioning techniques and body language throughout, and by appendices of specimen checklists and control procedures.