Module 8 | Performance evaluation – Management Systems audit exam Paper 2

SECTION A

Question 1 (a)

Internal auditing is an independent and objective business activity designed to improve an organisation’s operations and it is carried out systematically and at regular intervals.

• Identify two reasons how and why internal auditing benefits a business.

(10 marks)

Question 1 (b)

Internal auditing is an independent and objective business activity designed to improve an organisation’s operations and it is carried out systematically and at regular intervals.

• Describe five steps that you would expect to carry out in preparation for an internal audit assignment as an internal auditor.

(10 marks)

Question 2 (a)

When an internal auditor is conducting an audit, explain the roles and responsibilities of:

• The manager or supervisor of the area being audited.

(5 marks)

Question 2 (b)

When an internal auditor is conducting an audit, explain the roles and responsibilities of:

• An observer

(5 marks)

Question 2 (c)

When an internal auditor is conducting an audit, explain the roles and responsibilities of:

•  A technical expert 

 (5 marks)

Question 2 (d)

When an internal auditor is conducting an audit, explain the roles and responsibilities of:

• The quality manager or management representative.

(5 marks)

Question 3 (a)

ISO 19011 explains that auditing is based upon a set of underlying principles, adherence to which should ensure audits are relevant and sufficient. Following these principles helps to make sure results between auditors and audit teams are consistent.

Discuss the meaning of the following principles:

• Integrity

(4 marks)

Question 3 (b)

ISO 19011 explains that auditing is based upon a set of underlying principles, adherence to which should ensure audits are relevant and sufficient. Following these principles helps to make sure results between auditors and audit teams are consistent.

Discuss the meaning of the following principles:

• Fair presentation

(4 marks)

Question 3 (c)

ISO 19011 explains that auditing is based upon a set of underlying principles, adherence to which should ensure audits are relevant and sufficient. Following these principles helps to make sure results between auditors and audit teams are consistent.

Discuss the meaning of the following principles:

•  Due professional care

(4 marks)

Question 3 (d)

ISO 19011 explains that auditing is based upon a set of underlying principles, adherence to which should ensure audits are relevant and sufficient. Following these principles helps to make sure results between auditors and audit teams are consistent.

Discuss the meaning of the following principles:

• Confidentiality

(4 marks)

Question 3 (e)

ISO 19011 explains that auditing is based upon a set of underlying principles, adherence to which should ensure audits are relevant and sufficient. Following these principles helps to make sure results between auditors and audit teams are consistent.

Discuss the meaning of the following principles:

• Independence

(4 marks)

SECTION B

Question 4 (a)

Following an audit, the auditor will typically issue an audit report to summarise their findings, recommendations and response to any management action plans.

• List and explain five elements that each finding within the body of the report may contain.

(10 marks)

Question 4 (b)

Following an audit, the auditor will typically issue an audit report to summarise their findings, recommendations and response to any management action plans.

• Using an example of a potential non-conformance of your choice and based on the five elements described in (a), prepare a corrective action report (sometimes called a non-conformance report).

(10 marks)

Question 5 (a)

Audits must be objective, impartial and independent, and the audit process must be both systematic and documented.

• Explain in detail the difference between first, second and third party audits.

(9 marks)

Question 5 (b)

Audits must be objective, impartial and independent, and the audit process must be both systematic and documented.

• Describe the difference, as identified in ISO 19011, between a combined audit and a joint audit.

(6 marks)

Question 5 (c)

Audits must be objective, impartial and independent, and the audit process must be both systematic and documented.

• Explain why a review of documentation may be done as a preliminary to a third party audit and provide two benefits of this activity.

(5 marks)

Question 6 (a)

Customers and third party certification bodies use the management system standards to determine the capability of organisations to satisfy certain requirements.

• List and describe five common elements in the quality, environmental and occupational health and safety management system standards.

(10 marks)

Question 6 (b)

Customers and third party certification bodies use the management system standards to determine the capability of organisations to satisfy certain requirements.

• List and describe two benefits that certification of a management system provides to an organisation.

(6 marks)

Question 6 (c)

Customers and third party certification bodies use the management system standards to determine the capability of organisations to satisfy certain requirements.

• Briefly describe two different sources of evidence that could be reviewed as a part of a third party audit.

(4 marks)