What is a checklist? Also known as a control question sheet?
It is usually:
1. A list of questions the auditor intends to ask;
2. A list of operations performed by company employees that the auditor plans to observe to obtain evidence of compliance with the plan;
3. Excerpts from procedure provisions that the auditor plans to verify;
4. Anything that may be useful for verifying the functionality of specific system elements;
5. A list of documents to be reviewed.
For each item, control values are selected (either individually or in combination):
1. Yes / No
2. Percentage ratio (10% / 25% / 50% / 75% / 100%)
3. A mandatory empty field for comments
What are the benefits of an audit checklist?
A checklist allows for the most objective assessment of a situation. It provides specific, verified parameters for evaluating the state of affairs.
A checklist speeds up the audit itself, although it is important to remember that preparation takes a significant amount of time if you choose to work with one. One of the most significant advantages is the ability to use the checklist repeatedly. Additionally, it helps track the company's status regarding the audited issue over several years and maintain records.
A checklist is always an opportunity to assess the situation as objectively as possible using specific, verified parameters by which the auditor can evaluate the situation.
A checklist is one of the auditor's primary tools. However, whether to provide this checklist to the auditee remains an open question. I believe that providing the checklist to the auditee is both possible and necessary. There is no need to fear that the auditee will specifically prepare the processes for the audit. Even if they manage to prepare two or three procedures, a lack of implementation or functioning will be immediately identified. But this can be a good guide for the auditee on what and how should be implemented.
Below you can find an example of a working environmental safety audit checklist for compliance with ISO 14001 and Russian legislation.