Audit Policy and Procedure Manual - Civil Aviation Authority of Nepal
Audit Policy and Procedure Manual - Civil Aviation Authority of Nepal Audit Policy and Procedure Manual - Civil Aviation Authority of Nepal
Civil Aviation authority of Nepal3.2.3.5 CommunicationsAudit Policy and Procedure ManualThe audit plan should identify the communication protocols that the audit team is to follow.This will include internal communications within the audit team, as well as externalcommunications with the auditee, external agencies and the public.3.2.3.6 Foreign TravelWhen foreign travel is required or contemplated, the following information should beresearched:(a) the requirement for passports, visas, notification of foreign civil aviationauthorities; and(b)the availability of voice and data communications, diplomatic courier service andforeign currency exchange.The best resource for the above information is usually the auditee themselves.3.2.3.7 Specialist AssistanceSpecialists are persons who possess knowledge and expertise that is required of the auditteam yet are not available from within the CAA Nepal.3.2.3.8 Observation FindingsThe audit plan will indicate the process team members will follow when observationfindings are identified.3.2.3.9 BudgetThe following will be indicated in the audit plan:(a)(b)amounts budgeted for travel, accommodation and daily allowances;team member responsibility to report deviations from budget plan.3.2.3.10 Organization Management PersonnelThe audit plan shall include a listing of organization management personnel who arerelevant to the audit including the person's name, title and office phone number.3.2.3.11 Team CompositionThe audit plan shall include a table or an organization chart of the audit team indicatingthe following where applicable:(a)(b)(c)(d)names of the chief of Division, team leader(s), support personnel, teammembers, observers and specialists;team member technical specialty;team member designator; andoffice and mobile telephone number.Issue: 2Revision: 00Date: June 201315
Civil Aviation authority of Nepal3.2.3.12 Audit ScheduleAudit Policy and Procedure ManualAn audit schedule shall be provided indicating the following team information whereapplicable:(a)team member travel dates to and from the audit;This may be indicated in the audit budget rather than the audit schedule.(b) specialty area assignments including the applicable element summaryresponsibilities; and(c)pre-audit and physical audit assignments including start/complete dates/times.3.2.4 Pre-Audit File and Documentation ReviewThis includes a thorough review of all files and documentation that are relevant to theorganization. The following should be completed during this activity where applicable:(a)(b)(c)ensure that all reference manuals and documents to be used during the audit arereadily available and include the latest approved amendments;review the auditee's approved manuals for compliance with the appropriatestandard;review the auditee' s files and records to include:(i) previous audits including corrective actions and follow-up where applicable,(ii) accident or incident data, including MORS reports,(iii) previous enforcement action, and(iv) exemptions, approvals, limitations and authorizations;(d)identify areas that require further review during the physical audit;Issue: 2Revision: 00Date: June 2013This can be added to the notes section of the applicable checklist.(e) select the applicable checklist(s) from the appropriate functional areaprocedure manual in accordance with the scope of the audit; and(f)3.2.5 Audit Filecomplete all pre-audit items on the checklists.Pre-audit items are designated "P - (item number)" whereas physical audit items are designated "A -(item number) ".(1) An audit file is required to track audit history and help determine audit frequency. It is alsovaluable in assessing the effectiveness of audit follow-up. Accordingly, an audit file shall beopened for each organization that is audited.(2) The audit file shall contain a complete chronological record of all correspondence anddocumentation dealing with audits including a complete record of audit follow-up action.16
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<strong>Civil</strong> <strong>Aviation</strong> authority <strong>of</strong> <strong>Nepal</strong>3.2.3.12 <strong>Audit</strong> Schedule<strong>Audit</strong> <strong>Policy</strong> <strong>and</strong> <strong>Procedure</strong> <strong>Manual</strong>An audit schedule shall be provided indicating the following team information whereapplicable:(a)team member travel dates to <strong>and</strong> from the audit;This may be indicated in the audit budget rather than the audit schedule.(b) specialty area assignments including the applicable element summaryresponsibilities; <strong>and</strong>(c)pre-audit <strong>and</strong> physical audit assignments including start/complete dates/times.3.2.4 Pre-<strong>Audit</strong> File <strong>and</strong> Documentation ReviewThis includes a thorough review <strong>of</strong> all files <strong>and</strong> documentation that are relevant to theorganization. The following should be completed during this activity where applicable:(a)(b)(c)ensure that all reference manuals <strong>and</strong> documents to be used during the audit arereadily available <strong>and</strong> include the latest approved amendments;review the auditee's approved manuals for compliance with the appropriatest<strong>and</strong>ard;review the auditee' s files <strong>and</strong> records to include:(i) previous audits including corrective actions <strong>and</strong> follow-up where applicable,(ii) accident or incident data, including MORS reports,(iii) previous enforcement action, <strong>and</strong>(iv) exemptions, approvals, limitations <strong>and</strong> authorizations;(d)identify areas that require further review during the physical audit;Issue: 2Revision: 00Date: June 2013This can be added to the notes section <strong>of</strong> the applicable checklist.(e) select the applicable checklist(s) from the appropriate functional areaprocedure manual in accordance with the scope <strong>of</strong> the audit; <strong>and</strong>(f)3.2.5 <strong>Audit</strong> Filecomplete all pre-audit items on the checklists.Pre-audit items are designated "P - (item number)" whereas physical audit items are designated "A -(item number) ".(1) An audit file is required to track audit history <strong>and</strong> help determine audit frequency. It is alsovaluable in assessing the effectiveness <strong>of</strong> audit follow-up. Accordingly, an audit file shall beopened for each organization that is audited.(2) The audit file shall contain a complete chronological record <strong>of</strong> all correspondence <strong>and</strong>documentation dealing with audits including a complete record <strong>of</strong> audit follow-up action.16
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