1. Quality management System
Internal Auditing
What is Internal Auditing ?
...an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes.2

2. Add Value to Quality Audits
What is our mission ?
Why we exist ?
„Organizations exist to create value or benefit to their owners.”
What is value ?
Value is provided through the development of products and services and the use of resources to promote those products and services.
In the process of gathering data to understand and assess risk, internal auditors develop significant insight into operations and opportunities for improvement that can be extremely beneficial to their organization.
This valuable information can be in the form of consultation, advice, written communications or through other products--all of which should be properly communicated to the appropriate management or operating personnel.1

3. How to add value to Internal Audits?
gather data
analyze and understand process
process auditing against internal and external stanadards
understand, assess and manage risk
develop insight into the operations
strenghten internal controls
measure operational efectiveness
reduce cost
eliminate waste
highlight oportunities for improvement
provide trendline data to determine baseline and benchmark performance improvement

4. Types of value added audits: Process auditing Steps:
Indentify business and process objectives
Flowchart critical procesess
Indentify critical process inputs and outputs
Evaluate process procedures, records and documentation against ISO 9001:2000 or similar quality criteria
Evaluate process metrics against business objectives
Analyze metrics to determine process stability and then improvement over time.

5. 2.Risc auditing Types of value added audits: Steps
-Identify business and process objectives.
-Identify operational and other risks.
-Define business or other controls.
-Assess and ensure the effectiveness of the business process to satisfy objectives.

6. Audit results ? Top management ?
Comunicate to involved parties and top management
Top management ?
Analyze