Authors:
CL Rielander
JJ Mashalla
© 2022 University of South Africa
All rights reserved
Printed and published by the
University of South Africa
Muckleneuk, Pretoria
SMA3706/1/2023
10041346
HSY_Style
CONTENTS
Page
SMA3706: ADVANCED SAFETY AUDITING1
Learning unit 1: WHAT IS AUDITING?3
1.1 LEARNING OUTCOMES 3
1.2 ABBREVIATIONS AND CONCEPTS 3
1.3 INTRODUCTION4
1.4 WHAT IS AUDITING IN HEALTH AND SAFETY? 4
1.4.1 Introduction to ISO 19011 (2018): Guidelines for
auditing management systems 5
1.5 ELEMENTS OF A GOOD SAFETY, HEALTH
AND ENVIRONMENTAL SYSTEM 6
1.5.1 Benefits of a SHE system 7
1.6 MANAGEMENT SYSTEM 7
1.7 AUDITING: THE PRINCIPLES 9
1.8 SUMMARY10
1.9 SELF-ASSESSMENT QUESTIONS 10
1.10 ADDITIONAL READING 10
1.11 REFERENCES11
Learning unit 2: OVERVIEW OF ISO 19011 (2018)12
2.1 LEARNING OUTCOMES 12
2.2 ABBREVIATIONS AND CONCEPTS 12
2.3 INTRODUCTION12
2.4 WHAT ARE STANDARDS? 13
2.5 DEVELOPMENT OF STANDARDS 14
2.5.1 International standards 14
2.5.2 National standards 14
2.5.3 Regional standards 14
2.6 ORGANISATIONAL REQUIREMENTS 14
2.7 ISO 19011 (2018): GUIDELINES FOR AUDITING
MANAGEMENT SYSTEMS 15
2.7.1 Types of audits 17
2.8 AUDIT SCOPE 18
2.9 PRINCIPLES OF AUDITING (SANS 19011, 2019) 18
2.10 SUMMARY19
2.11 SELF-ASSESSMENT QUESTIONS 19
2.12 ADDITIONAL READING 20
2.13 REFERENCES20
Learning unit 3: TYPES OF AUDITS 21
3.1 LEARNING OUTCOMES 21
3.2 ABBREVIATIONS AND CONCEPTS 21
3.3 INTRODUCTION21
3.4 BENEFITS AND ADVANTAGES OF AUDITS 22
3.5 AUDIT CATEGORIES 23
3.6 INTERNAL AUDITS 24
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3.7 TYPES OF INTERNAL AUDITS 26
3.8 INTERNAL AUDIT PROCESS 26
3.9 INTERNAL VERSUS EXTERNAL AUDIT 27
3.10 EXTERNAL AUDITS 28
3.11 CONCLUSION29
3.12 SELF-ASSESSMENT QUESTIONS 29
3.13 RECOMMENDED READING 29
3.14 REFERENCES30
Learning unit 4: AUDITING: WHAT MAKES A
GOOD AUDITOR?31
4.1 LEARNING OUTCOMES 31
4.2 ABBREVIATIONS AND CONCEPTS 31
4.3 INTRODUCTION31
4.4 SANS (ISO) 19011 (2019) 32
4.4.1 Auditor competence 33
4.4.2 Multidisciplinary auditor competence 35
4.4.3 Selecting appropriate auditor evaluation methods 35
4.5 AUDITOR TRAINING 36
4.5.1 Sustainability and improvement of auditor competence 36
4.6 CONCLUSION37
4.7 SELF-ASSESSMENT QUESTIONS 37
4.8 ADDITIONAL READING 37
4.9 REFERENCES38
Learning unit 5: PLANNING THE AUDIT 39
5.1 LEARNING OUTCOMES 39
5.2 ABBREVIATIONS AND CONCEPTS 39
5.3 INTRODUCTION39
5.4 CHOOSING THE AUDIT PROCESS 40
5.5 AUDIT PLANNING AND PREPARING FOR AN
AUDIT41
5.6 CHALLENGES OF FAILING TO PREPARE FOR
AN AUDIT 43
5.7 PRE-AUDIT ACTIVITIES 44
5.8 AUDIT TEAM COMPOSITION 44
5.9 AUDITOR’S EXPECTATIONS, ROLES AND
RESPONSIBILITIES DURING AN AUDIT 45
5.10 CONCLUSION45
5.11 SELF-ASSESSMENT QUESTIONS 45
5.12 ADDITIONAL READING 46
5.13 REFERENCES46
Learning unit 6: MANAGING AN AUDIT PROGR AMME 47
6.1 LEARNING OUTCOMES 47
6.2 ABBREVIATIONS AND CONCEPTS 47
6.3 INTRODUCTION47
6.4 IMPORTANT DEFINITIONS 48
6.5 ESTABLISH AUDIT PROGRAMME OBJECTIVES 48
6.6 ESTABLISHING THE AUDIT PROGRAMME 50
6.7 ESTABLISHING THE EXTENT OF THE AUDIT
PROGRAMME52
6.8 DETERMINE AND EVALUATE AN AUDIT
PROGRAMME53
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6.9 DETERMINE RESOURCE REQUIREMENTS FOR
AN AUDIT PROGRAMME 54
6.10 THE AUDITING ENVIRONMENT 54
6.11 CONCLUSION55
6.12 SELF-ASSESSMENT QUESTIONS 55
6.13 ADDITIONAL READING 55
6.14 REFERENCES56
Learning unit 7: PREPARING FOR THE AUDIT
AND ESTABLISHING THE AUDIT
PROGR AMME 57
7.1 LEARNING OUTCOMES 57
7.2 ABBREVIATIONS AND CONCEPTS 57
7.3 INTRODUCTION58
7.4 PREPARING FOR THE AUDIT 58
7.5 AUDIT PROTOCOLS AND CHECKLISTS 60
7.6 VISITING THE AUDITEE’S LOCATION 62
7.7 AUDITING VIRTUAL ACTIVITIES AND LOCATIONS62
7.8 PREPARING FOR AUDIT ACTIVITIES 64
7.8.1 Preparing documented information for the audit 65
7.9 CONCLUSION66
7.10 SELF-ASSESSMENT QUESTIONS 66
7.11 ADDITIONAL READING 67
7.12 REFERENCES67
Learning unit 8: GETTING STARTED 69
8.1 LEARNING OUTCOMES 69
8.2 ABBREVIATIONS AND CONCEPTS 69
8.3 INTRODUCTION69
8.4 ESTABLISHING CONTACT WITH THE AUDITEE 70
8.4.1 Assigning work to the audit team 71
8.4.2 Preparation of documented information 71
8.4.3 Assigning roles and responsibilities 71
8.5 AUDIT OBSERVATION SKILLS 72
8.6 COMMUNICATION THROUGH DISCUSSION 73
8.7 CONCLUSION76
8.8 SELF-ASSESSMENT QUESTIONS 76
8.9 ADDITIONAL READING 76
8.10 REFERENCES77
Learning unit 9: IMPLEMENTING THE AUDIT 78
9.1 LEARNING OUTCOMES 78
9.2 ABBREVIATIONS AND CONCEPT 78
9.3 INTRODUCTION78
9.4 AREA OF FAMILIARISATION AND AUDIT
OBSERVATION79
9.5 OBSERVATION SKILLS 80
9.6 CONDUCTING THE AUDIT 81
9.7 AUDIT OPENING MEETING 82
9.8 AUDIT COMMUNICATION AND INTERVIEWING 83
9.8.1 Asking questions, the right way 85
9.9 IMPLEMENTING THE AUDIT PROGRAMME 86
9.10 CONCLUSION88
9.11 SELF-ASSESSMENT QUESTIONS 88
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9.12 ADDITIONAL READING 89
9.13 REFERENCES89
Learning unit 10: SAFETY AUDIT DATA COLLECTION 90
10.1 LEARNING OUTCOMES 90
10.2 ABBREVIATIONS AND CONCEPTS 90
10.3 INTRODUCTION91
10.4 THE SAFETY AUDIT PROCESS 91
10.5 SAFETY AUDIT DATA COLLECTION PROCESS 91
10.5.1 Judgement-based sampling 92
10.6 STATISTICAL SIGNIFICANCE 97
10.7 CONVERGENCE98
10.7.1 The Plaudit 2 sticky note technique 98
10.8 CONCLUSION98
10.9 SELF-ASSESSMENT QUESTIONS 99
10.10 ADDITIONAL READING 99
10.11 REFERENCE100
Learning unit 11: AUDIT VERIFICATION, AUDIT
FINDINGS AND DOCUMENT REVIEW 101
11.1 LEARNING OUTCOMES 101
11.2 ABBREVIATIONS AND CONCEPT 101
11.3 INTRODUCTION102
11.4 WHAT IS VERIFICATION? 102
11.4.1 Vouching, confirmation and verification 102
11.4.2 Valuation of asset and liabilities 103
11.4.3 Valuation of copyright 104
11.5 WHAT ARE AUDIT TRAILS? 105
11.5.1 Factors to consider when setting up an audit trail 106
11.6 CONFORMITY107
11.6.1 COMPLIANCE VERSUS CONFORMITY 108
11.7 SPECIAL APPLICATION CONFORMANCE AND
COMPLIANCE109
11.8 MANAGING NON-COMPLIANCE AND NON-
CONFORMANCE110
11.9 WRITING EFFECTIVE NON-CONFORMITIES 110
11.10 DOCUMENT REVIEW 113
11.11 REMOTE DOCUMENT REVIEW 113
11.12 CONCLUSION116
11.13 SELF-ASSESSMENT QUESTIONS 116
11.14 ADDITIONAL READING 117
11.15 REFERENCES118
Learning unit 12: AUDIT CLOSURE 120
12.1 LEARNING OUTCOMES 120
12.2 ABBREVIATIONS AND CONCEPTS 120
12.3 INTRODUCTION120
12.4 CONDUCTING AN EXIT/CLOSING AUDIT
MEETING121
12.5 CLOSING THE AUDIT MEETING 122
12.6 EXIT/CLOSING AUDIT REPORT 123
12.7 AUDIT UNIFORMITY AND AUDIT CREDIBILITY 123
12.8 CONCLUSION124
12.9 SELF-ASSESSMENT QUESTIONS 124
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12.10 ADDITIONAL READING 125
12.11 REFERENCE125
Learning unit 13: AUDIT REPORT 126
13.1 LEARNING OUTCOMES 126
13.2 ABBREVIATIONS AND CONCEPTS 126
13.3 INTRODUCTION126
13.4 AUDIT REPORT 126
13.5 TYPES OF AUDIT REPORTS 127
13.6 AUDIT REPORT 128
13.7 AUDITOR RESPONSIBILITIES 128
13.8 PREPARING THE AUDIT REPORT 129
13.9 WRITING A GOOD AUDIT REPORT 129
13.10 CONCLUSION131
13.11 SELF ASSESSMENT QUESTIONS 131
13.12 ADDITIONAL READING 131
13.13 REFERENCES131
Learning unit 14: AUDIT COMPLIANCE AND
MONITORING THE AUDIT
PROGR AMME 133
14.1 LEARNING OUTCOMES 133
14.2 ABBREVIATIONS AND CONCEPTS 133
14.3 INTRODUCTION134
14.4 AUDIT COMPLIANCE 134
14.5 MANAGEMENT OF THE AUDIT PROGRAMME
RESULTS134
14.6 MONITORING AND EVALUATION 136
14.7 REVIEWING AND IMPROVING THE AUDIT
PROGRAMME138
14.8 CONCLUSION139
14.9 SELF ASSESSMENT QUESTIONS 139
14.10 ADDITIONAL READING 140
14.11 REFERENCES140
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1 SMA3706: ADVANCED SAFETY
AUDITING
I would like to welcome you to Unisa and congratulate you on your choice
of educational institution. In particular, welcome to SMA3706, Advanced Safety
Auditing. I am very excited to share this module with you. As an adult student in
distance education, you must take full responsibility for your studies. Whether you
succeed or fail is up to you.
This study guide serves the useful purpose of being an extension to the prescribed
book for SMA3706, Pain, SW. 2018. Safety, health and environmental auditing:
a practical guide. 2nd ed. Boca Raton, FL: CRC Press. The purpose of the study
guide is not only to supplement the prescribed book but also to introduce the aspects
of safety auditing and to improve guidance on auditing for safety professionals who
are committed to improving the safety of the organisation. Below you will see an
outline of this module’s content and the plan for the semester.
SMA3706/11
Let us begin by exploring what auditing is.
