INTERNAL AUDIT OF THE MANAGEMENT SYSTEM IN THE TEST LABORATORY OF THE ASSESSING AUTHORITY

Keywords: audit, audit programme, audit scope, audit plan, audit criteria, audit evidence, audit findings, auditee, audit team, auditor

Abstract

Consideration and analysis of the processes for conducting internal audits in the testing laboratory of a conformity assessment body is far from a new issue. All testing laboratories are concerned with risk management and organizational performance. In recent years, the internal audit process has come a long way in its development and has made significant progress in terms of recognition of their need by the top management of the testing laboratory of the conformity assessment body. Internal audit can help the laboratory achieve its goals by using a systematic and consistent approach to evaluate risk management processes and improve the effectiveness of quality control. Each testing laboratory must have its own material and technical base, organizational structure, documented procedures, trained personnel, management, quality assurance system, a set of regulatory, legal and organizational methodological documents that meet the requirements of regulatory documentation that defines the requirements for testing laboratories. Internal audit is an activity aimed at providing independent and objective data on the internal activities of the organization and the effectiveness of the quality management system. Internal audit is one of the most effective tools to identify opportunities to improve the effectiveness of the quality management system of the testing laboratory and aimed at improving the laboratory's activities as a whole. The study of any tool is better to start with an understanding of what it is intended for, otherwise there is a risk of its incorrect and ineffective use. The distribution of responsibility in testing laboratories is that the leader bears full responsibility for the activities of the entire organization. This means that it is he who is the main stakeholder and customer of the results of the internal audit necessary for making informed decisions. Therefore, the main result of internal audit is to obtain a reliable, reliable, verified and suitable for making informed management decisions.

References

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Published
2022-05-23
How to Cite
Topchii, N. (2022). INTERNAL AUDIT OF THE MANAGEMENT SYSTEM IN THE TEST LABORATORY OF THE ASSESSING AUTHORITY. Taurida Scientific Herald. Series: Economics, (12), 59-63. https://doi.org/10.32851/2708-0366/2022.12.8
Section
ECONOMY AND ENTERPRISE MANAGEMENT