Audit Policy and Procedure Manual - Civil Aviation Authority of Nepal

Civil Aviation authority of Nepal(b)(c)3.3.3.1 Audit ChecklistsAudit Policy and Procedure Manualregulatory requirements;confirm whether services are operating effectively and as intended andspecified in the appropriate procedure manual; andwhere non-compliance with a regulatory requirement is identified, gatherevidence or supporting documentation (with the assistance of the enforcementpoint-of-contact if required) and prepare an audit finding.(1) Use of the applicable checklists is mandatory as they will assist auditors indetermining the level of compliance with regulatory requirements. Based on theresults of the completed checklist, a determination of the strengths and weaknesses ofthe auditee's services will be possible. Although each item on the checklist need not bechecked, this system will be most effective if all items are evaluated.(2) There may be times where it is not possible to review a particular specialty areaelement (i.e., an entire checklist). This shall be documented in the audit report and whereapplicable, an observation finding submitted.(3) Checklists are available to the auditor and auditee in the Airworthiness InspectorHandbook and Flight Operations Inspector Handbook for their review and preparationbetween audit dates. Checklists are kept in CAA Nepal Website and also made available tothe auditee in advance of planned audits upon request.3.3.3.2 Inspections(1) Inspections conducted during an audit range from the simple observation of an activity tothe detailed analysis of a system or process using comprehensive checklists or forms. Theterm inspection includes such activities as: the review of files and records; interviews; theuse of confirmation requests.Where possible during combined or concurrent audits, inspections should be carried out asco-ordinated inspections. These are inspections conducted by auditors from differentfunctional or specialty areas.3.3.3.3 SamplingGeneral(1) It will not always be possible or necessary for the audit team to examine all of anorganization's activities (i.e., a 100% inspection of all operations, processes, proceduresand documents), especially if the activity involves review of a large number of items or alarge volume of documentation (population). Time available to accomplish the inspectionand the experience level of auditors are limiting factors.Consequently, the team leader resort to the general concepts of sampling in collectingthe necessary objective evidence.(2) Sampling is accomplished by examining only a representative sample of the populationwhose results would then make possible a reliable conclusion regarding the overall level ofIssue: 2Revision: 00Date: June 201318