What is a process audit?
A process audit is an examination of results to determine whether the activities, resources and behaviors that cause them are being managed efficiently and effectively. A process audit is not simply following a trail through a department from input to output – this is a transaction audit. Processes generate results therefore for an audit to be a process audit it has to establish whether the results are being generated by an effectively managed process.
An effective process is one that achieves the results that are intended – i.e. the objectives. An effectively managed process is a process in which the activities, resources and behaviors are planned, organized and controlled in a way that the outputs achieve specified objectives as illustrated right:
How do process audits differ from procedure audits?
| Procedures Audits | Process Audits |
| Identifies what tasks are being performed | Identifies what objectives are required to be achieved |
| Identifies who performs the tasks | Identifies the factors affecting success |
| Identifies the procedures governing the tasks | Establishes what the process is for achieving the objectives |
| Establishes whether the procedures are being followed | Verifies that the controls in place are consistent with the success factors |
| Establishes whether the person is trained to perform the task | Establishes the competences and capabilities required to deliver the process outputs |
| Verifies that the documentation is current and the equipment is calibrated | Establishes that competence and capability is being assessed effectively |
| Verifies that the working conditions are suitable | Establishes what results are being achieved |
| Establishes where the inputs come from and where the outputs go to | Establishes how outputs are being measured |
| Verifies that the personnel making acceptance decisions are authorised to do so | Verifies the integrity of the results |
| Verifies maintenance of records |