Tip 1: How to conduct inspections
Formulate the goalverification. It can be checking the payroll composition of something. Or identify obsolete objects for their subsequent replacement. Or reconciliation of items to transfer the new employee liability. Depending on the goals set, the decision of the responsible person will be made about the verification carried out.
Print a complete list of objects to be inspected. In the future, we will need copies of this list, for each auditor. Now the list is needed to determine the exact number of auditors in the next step.
Set the datesverification. Determine how many objects one person can check during this period. If you need different amounts of time to test different objects, divide the entire list of objects into the appropriate sense groups.
Calculate the required number of participantsverification (auditors). To do this, divide the number of objects in each sense group by the number of objects that one person can check.
Agree on organizational issues. Should every auditor have a special pass? Do I need to warn about checking other employees? Should some information be kept secret? Do you need someone's signature on the documents? What time is dinner? What if the auditors do not have time to do everything on time? What will be the consequences of the auditor's errors in the processverification ?
Make sure that each auditor has the necessary written equipment. Conduct an introductory briefing for them, hand out the necessary documents and checklists. Warn about the responsibility.
Creation of a commission of at least 3 people. The chairman of the commission is appointed. As a rule, the number of members of the commission includes professionals with the necessary knowledge and experience in matters related to the subject of verification. Do not include employees who are directly or indirectly interested in the results of the audit.
The chairman of the commission draws up an action plan and determines the procedure for conducting an internal audit.
The chairman and members of the commission objectively and comprehensively examine the materials and circumstances that led to the verification. During the inspection, the commission has the right to take explanations from the persons against whom verification is carried out and other persons capable of explaining certain circumstances related to the subject of verification. Members of the commission collect and analyze all materials and information regarding the offense. Members of the commission are obliged to observe the confidentiality of the information received and to fully and objectively investigate all the circumstances.
Based on the results of the audit, a written conclusion is drawn up. In conclusion, the grounds and terms of the inspection, the members of the commission and their status, questions that were clarified during the audit, established by the verification of the circumstances, are indicated. Similarly, the conclusion must contain conclusions about the guilt or innocence of the employee, against whom the audit was conducted. Members of the commission have the right to make proposals for taking measures to eliminate violations, as well as taking measures against the guilty worker.
The conclusion must contain the date and place of compilation, and must also be signed by the chairman and all members of the commission. Also, with the results of the check against the signature, it is necessary to familiarize the employee with respect to which it was conducted.
The conclusion on the internal audit is sent to the head for further consideration.