Letters

摘要

In my role as an auditor, I see numerous first-, second- and third-party audits. I have noticed that many au-ditees are not gaining any benefit from the time spent on the audit because a "tick list" approach is adopted that contains no evidence of audit trail.The audit trail is one of the most important aspects of auditing. If you don't follow an audit trail then the most an auditor can check is whether the individual documents looked at are correctly filled in.