My Reading on ASQ CQA HB Part IV

Part IVA1
1. Senior Management Support
Competent individuals who gather and handle all information pertaining to the audit program in an unbiased
and ethical manner ensure a credible audit program. An audit group should be structured so that it does not
report directly to the manager of the function being audited.
For very small organizations, the audit program manager or auditor may report to the person he or she is
expected to audit. The consequences of this type of conflict of interest should be discussed. For example, an
auditor does not report a nonconformity that is related to his or her boss, but later a regulatory body or
certification body reports the nonconformity or noncompliance, which results in economic consequences.
Management must use the audit results appropriately to establish and maintain the credibility of the program.
The misuse of audit results or failure to initiate corrective actions will erode the credibility of the audit program,
regardless of the performance of the auditors.
Audit with findings
and nonconformities
Audit report
finding reported
to the
management
N0
Later, statutory or Third-Party
audit performed and
discovers the non-conformity
Negative
Economical
Consequences
If desire, the consequences of
this type of conflict of interest
should be discussed with the
management.
Yes
Later, statutory or Third-Party
audit performed and found
the system satisfactory
Positive
Economical
Consequences
https://en.wikipedia.org/wiki/Genocide_of_Yazidis_by_ISIL
Charlie Chong/ Fion Zhang