Uma auditing it is also used to verify that the processes are operating within the specified limits and achieving the goals stipulated by the organization. A auditing of processes examines the activities and steps of the process to verify that the inputs, actions, and outputs comply with the defined requirements. It is an assessment of the sequential steps and techniques of the process within the system and provides value for management by evaluating the processes, their control, risks, and the achievement of objectives.
A auditing of processes can also be defined as a systematic and independent examination to determine whether activities and related outcomes comply with planned arrangements and whether those arrangements are implemented effectively and appropriate to achieve the objectives. Currently, the auditing process management is one of the main management tools, as it provides objective evidence about the need for reduction, elimination and, especially, prevention of non-compliances. The results of this auditing can be used by management to improve the organization's performance.
A auditing of processes is normally performed for objectives such as (a) evaluating the organization's system against a system standard, (b) determining the compliance or non-compliance of the elements of the system with the specified requirements, (c) determining the effectiveness of the implemented system to meet the specified objectives, (d) providing an opportunity for improvement in the system, and (e) meeting statutory and regulatory requirements.
The stages of auditing of processes begin with the definition of the scope and frequency of auditing. The scope is determined by the organization's needs and the frequency is determined after considering specified or regulatory requirements and any other pertinent factors. A auditing internal and external must be part of the schedule.
In the preparation phase, as a basis for planning the auditing, the professional must review the manuals and procedures and then develop a plan for auditing must be done together with the audited company. This planning must include the purpose and scope of auditing together with the activities to be audited, the people who are directly responsible for the audited activities, reference documents, date, time, and place of auditing, schedule with the expected time and duration of each activity, schedule of meetings, among others.
The professional of auditing It is the responsibility of the processes to prepare the report, which must faithfully reflect the tone and conduct of the work. The report of auditingit must contain only factual statements of discrepancies supported by objective evidence and must include, if applicable, items such as the scope and purpose of auditing, details of the plan of auditing, the standard and any other document based on which the auditing was conducted, observations of the non-compliance reports, opinion of the team of auditing regarding compliance with applicable standards and other documents and the ability of the process to achieve the objectives.
One of the main advantages of implementing auditing of processes is precisely related to the application of process improvements, since it is not feasible to implement them if they are not well used and, consequently, do not bring the expected results. In this way, auditing of processes is a job of verifying the company's processes, whatever they may be, and their effectiveness.
Contact TATICCA — ALLINIAL GLOBAL, which provides integrated auditing services, internal auditing, accounting, taxes, corporate finance, financial advisory, risk advisory, technology, business consulting and training, for more information, at www.taticca.com.br or e-mail taticca@taticca.com.br and learn more. Our company has certified methodologies for carrying out activities.
