Objective
The quality systems audit objective outlines the management goals for the audit. Objectives may include determining the frequency of errors, the materiality of errors or employee variances from standard operating procedures. Company management will also decide which processes or business operations will be tested by the auditors. Companies may only test a certain number of processes at one time due to the expense involved with the audit process.
Objectives may also include audit walk-throughs that will familiarize auditors with the company’s operational managers and employee responsibilities. Walk-throughs are an essential feature of audits since auditors may glean information leading to additional audit testing.
Scope