The specific information in an ISO internal audit checklist can vary from one list to another, but the goal of the information is to identify potential danger spots, eliminate waste, confirm operational efficiencies, identify operational deficiencies, recommend corrective actions for systemic improvements and verify the performance of corrective actions. Internal audits grant organizations the capacity to evaluate their processes, determine deficiencies and find solutions that are cost effective and efficient.
Auditors summarize and report information obtained from an internal audit. Some of the key terms used in an audit report are conformance, non-conformance and observation. Conformance indicates things that are working well, and non-conformance indicates a failure to fulfill a requirement. Examples of non-conformities include missing a step in a procedure or an incomplete document that should be completed. An observation is a note in the report that is specifically the opinion of the reporter and is not verified by clear metrics.
Lead auditors use the audit report information to create a corrective action request that addresses issues of non-conformance. Requests should indicate who is in charge of performing the correction and a time by which the correction should be carried out. The lead auditor follows up to ensure that all corrections are performed.