Standard Operating Procedure- SOP
Josepdam Port Services Ltd
ID Code:
Internal Audit SOP IA001
Topic & Purpose: Review Period:
Explains how to plan and carry out an 1 year
internal audit
Location: JPS Tin-Can Island Port Distribution:
Apapa
Version number: Date of Issue:
V 1.0 2023-04-16
Written by:
Name(s), Function, Date(s) and Signature(s) of the Author(s)
Reviewed by:
Name(s), Date(s) and Signature(s)
Authorized by:
Name, Date and Signature
Replaces the version:
Not applicable (1st version)
Changes to the last authorized version:
Not applicable (1st version)
Internal Audit Procedure
Application.........................................................................................................2
Objective............................................................................................................2
Definitions..........................................................................................................2
References.........................................................................................................2
Responsibilities..................................................................................................2
Operating mode.................................................................................................3
Methodology...................................................................................................3
Auditing procedure.........................................................................................4
Reports...........................................................................................................4
Follow up activities.........................................................................................4
Related documents............................................................................................4
Application
This procedure ensures that internal audits are properly planned, and
conducted regularly and when problems are identified that need to be
investigated.
Objective
This procedure explains how to plan and carry out internal audits. Internal
audit provides reasonable assurance regarding the achievement of the
following:
effectiveness and efficiency of procedures
compliance with the quality policy
quality assurance improvement.
Definitions
Internal audit: An audit carried out by the JPS personnel who examine the
elements of a quality management system in their organisation in order to
evaluate how well these elements comply with quality system requirements.
JPS: Josepdam port services.
References
To be filled in if necessary
Responsibilities
1. The Internal Audit Department is responsible for the following internal audit
procedures:
Working with the Managing Director to:
o develop appropriate methodologies and objectives;
o coordinate the preparation of annual and long-range internal
audit plans;
o establish documented standards for the conduct, documentation
and reporting of audit, consultation and investigation activities.
Instigating a timely follow-up to assess whether appropriate actions
have been taken on reported audit findings.
Ensuring rotation of auditor assignments to enhance freshness and
objectivity of the Audit Group members.
Determining appropriate minimum levels of staffing for the Audit Group.
Coordinating the development and archiving of model audit programs
to avoid duplication of efforts.
Facilitating and serving as a conduit for the sharing of information
among JPS Internal auditors regarding:
o planned audit efforts;
2
o significant audit and investigation findings of mutual interest and
concern;
o audit reports issued;
o development of improved audit techniques/technologies.
Being mindful of Audit Group appropriate role versus the role of
management and actively promoting and advocating a sound system of
internal controls in support of operational effectiveness and efficiency
objectives.
2. The Internal Auditor has the responsibility and sets the requirements for:
planning
conducting audits
reporting results and maintaining records.
3. The management responsible for the area being audited ensures that
actions are taken, without undue delay, to eliminate detected nonconformities
and their causes.
Operating mode
Methodology
1. Appropriate selection of auditors and effective audit techniques ensure
usefulness, objectivity and impartiality of the audit process. NOTE: Auditors
do not audit their own work.
2. The auditing procedure will:
take into consideration the status and importance of the processes and
areas to be audited, as well as the results of previous audits;
define the audit criteria, scope, frequency and methods.
The internal audit is a valuable tool in a quality management system. An
internal audit can help the Josepdam Port Services Ltd. to:
prepare for an external audit;
increase staff awareness of quality system requirements;
identify the gaps or nonconformities that need to be corrected and the
opportunities for improvement;
understand where preventive or corrective action is needed;
identify areas where education or training needs to occur;
determine if the JPS is meeting its own quality standards.
Auditing procedure
The Audit Group will:
1. Establish a checklist (Annex 1, to be developed) in accordance with
standards established for the internal audit program.
2. Conduct audit, consultation and investigation activities as planned.
3. Go through the pre-established checklist.
Reports
The Audit Group:
3
1. Provides formal reports to the Managing Director on audit, and at other
times as requested.
2. Meets with the Managing Director to discuss audit matters of concern, to
provide information on internal audit initiatives, and to promote consistency
of internal audit oversight.
Follow up activities
1. Establishment of corrective actions which will be documented as in SOP
Corrective Actions.
2. Verification and validation of actions taken and results reporting.
Related documents
SOP Corrective Actions
Internal Audit Manual
QMS Audit Report Template
Annex 1
Internal Audit Checklist
audit_checklist (1).docx
