GUIDELINES IN THE PREPARATION OF AN AUDIT QUESTIONAIRE

For the Audit of Procedures

Omar Jayson S. Vallejera

During our GAP analysis, we determined the gaps between the ISO clauses
against our Business Policies and Procedures. If our documented Business
Policies and Procedures addressed all the concerns of the ISO clause, our next
job is to check the effectivity of these procedures and that if these procedures are
being followed.

Formulate your questionnaire using the guidelines below. It is a suggested

process and other effective means of formulating questionnaire are always open.

1. Understand the Objective of the Process

2. Obtain an Understanding of the Process
3. Make a flowchart
4. Make an Audit Questionnaire
a. Start the audit by determining whether the auditee has a basic
knowledge of the process.
b. Clarify section of the process that are ambiguous or that requires
further details.
c. Be skeptic and formulate questions that focus on “What could go
wrong?”
d. Place emphasis on the existence of monitoring controls. Is there
anybody who checks the job of each personnel.
e. Your question must be directed to a specific concern in order to
avoid vague answers.
f. Check critical forms, documents, certificates, analysis, reports and
references not only for their existence but also of its completeness.

Make sure that you understand the objectives of the process as well as the
process itself. What does the procedure aims to address? Why is the procedure
important? It would be a lot easier to make a questionnaire and perform the audit
where the auditor knows more about the procedure than the auditee. If you have
both independence and knowledge, you can drive the audit with confidence and
sketism.

It is suggested that you audit critical documents separately for completeness. Not
only had the department has the sample documents presented, but also whether
they had used these documents consistently.

Good Luck!