System audits and the process of auditing...

System audits and the process of auditing  System audits are one of the key management tools for achieving the objectives set out in the policy of the organization. A system audit is a disciplined approach to evaluate and improve the effectiveness of a system. Audits are carried out in order to verify that the individual elements within the system are effective and suitable in achieving the stated objectives. The system audit also provides objective evidence concerning the need for the reduction, elimination and most importantly, prevention of non conformities. The results of these audits can be used by the management for improving the performance of the organization. System audits are carried out by the trained auditors who can be organization own staff or staff of an external auditing agency or independent professional auditors. They are carried out by looking up for objective evidence. Definition System audit is defined as “A systematic and independent examination to determine whether activities and related results comply with planned arrangements and whether these arrangements are implemented effectively and are suitable to achieve objectives.” System audit is also defined as “A systematic, independent and documented process for obtaining audit evidence and evaluating it objectively to determine the extent to which audit criteria are fulfilled.”  Audit objectives  System audits are usually carried out for the following objectives. To evaluate the organization system against a system standard To determine the conformity or non conformity of the system elements with the specified requirements To determine the effectiveness of the implemented system in meeting the specified objectives To offer an opportunity for improvement in the system To meet statutory and regulatory requirements In the latest approach to the systems audit, the auditors are expected to go beyond mere auditing for the compliance by focusing on risk,...