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Every organization must opt for internal
audit process with top management as part of an effective internal audit
program. The audit process includes strategic planning, the establishment of
policies and objectives, ensuring effective communication and ensures resource
availability and management. The auditing management or directors are
responsible to keep tabs on each management activity as a normal organizational
process. In nutshell, it becomes much
easier to focus on determining whether the result of their activities and
efforts are satisfactory.
Internal
Audit Process
When undertaking the internal audit of top
management, the auditor should collect and corroborate evidence of top
management's commitment from the quality management system. The auditor should try
to learn how the quality manual addresses management commitment issues and
question about tasks they have accomplished; then, the auditor need to find solid,
and justifiable evidence that proves it's actually being done. Such internal
audit method applies to management as well as the production machinist, along
with all other departments of an organization.
If the standard document procedures, policies
and objectives are used as audit inputs, then the evidence sampled and the
interview statements made by top management will be presented. If the input
does not match with the expected output, then the auditor mention misalignment
in the input and output as a non-conformance whilst providing an audit trail to
the supporting evidence.
Learn About Final Reporting
Auditors are supposed to prepare the internal
audit report in an appropriate manner for effective presentation. It is
important to present the executive summary of the audit report directly to the
top management and other related parties within the organization. The executive
summary must highlight positive and negative findings to facilitate
improvement. WeMark is a renowned
internal audit organizer that can help in streamlining your business
operations. 
