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Writer's pictureSonia Andre

๐——๐—ถ๐—ฑ ๐˜†๐—ผ๐˜‚ ๐—ธ๐—ป๐—ผ๐˜„? (BRCGS Food Safety - 'Defined internal audit scope')

In the BRCGS FS issue 9 standard, there is a requirement about ๐—ฒ๐—ฎ๐—ฐ๐—ต ๐—ฎ๐—ป๐—ฑ ๐—ฒ๐˜ƒ๐—ฒ๐—ฟ๐˜† ๐—ถ๐—ป๐˜๐—ฒ๐—ฟ๐—ป๐—ฎ๐—น ๐—ฎ๐˜‚๐—ฑ๐—ถ๐˜ ๐˜„๐—ถ๐˜๐—ต๐—ถ๐—ป ๐˜๐—ต๐—ฒ ๐—ฝ๐—ฟ๐—ผ๐—ด๐—ฟ๐—ฎ๐—บ๐—บ๐—ฒ ๐—ป๐—ฒ๐—ฒ๐—ฑ๐—ถ๐—ป๐—ด ๐˜๐—ผ ๐—ต๐—ฎ๐˜ƒ๐—ฒ ๐—ฎ ๐—ฐ๐—น๐—ฒ๐—ฎ๐—ฟ๐—น๐˜† ๐—ฑ๐—ฒ๐—ณ๐—ถ๐—ป๐—ฒ๐—ฑ ๐˜€๐—ฐ๐—ผ๐—ฝ๐—ฒ.


๐—” ๐—ฐ๐—น๐—ฎ๐˜‚๐˜€๐—ฒ ๐˜๐—ถ๐˜๐—น๐—ฒ ๐—ผ๐—ป ๐—ถ๐˜๐˜€ ๐—ผ๐˜„๐—ป ๐—ถ๐˜€๐—ป'๐˜ ๐—ฎ ๐˜„๐—ฒ๐—น๐—น ๐—ฑ๐—ฒ๐—ณ๐—ถ๐—ป๐—ฒ๐—ฑ ๐˜€๐—ฐ๐—ผ๐—ฝ๐—ฒ.


For a given clause, is the internal auditor required to:


- audit the site practices against the site procedures and the standard?

- or only against the site procedures as someone else will audit the procedures vs the standard?


- do they need to cover all relevant departments?

- or just a few selected departments because their audit is designed to follow up on a particular issue previously raised?


- do they need to go back 3 months? 6 months? a whole year? when checking records...

- or even further due to concerns in the organisation about archiving and back up systems?


- are they carrying the audit only on one site of a multisite group?

- or are they tasked with covering several/all sites within the group?

- ...


Each audit scope needs to be defined properly to ensure that the internal auditors are clear on what's expected of them, to ensure independence, also to ensure that 'nothing falls through the cracks' and all activities are audited, as per the standard requirements.



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