Particularitati ale auditului intern intr-un sistem de management al calitatii
PARTICULARITIES OF INTERNAL AUDIT IN A SYSTEM OF MANAGEMENT OF QUALITY

Summary/Abstract: In the present study we analyze internal audit with its specific elements in the case of ISO 9000 standard. There are first presented the objectives of audit in such an area which regards eliminating the deficiencies and improving the system. Afterwards there are presented some of the qualities which a personal enterprising audit must possess, person known as auditor mainly to be qualified, to have training in the area, to possess aptitudes of oral and written communication, to be a good listener and to know to lake notes only of the essential. Afterwards we present some detailed methods and techniques that the auditor has at his disposal in order to fulfill his work, such as: examining the documents, observing the shareholders in action and the interviews. After analyzing the three methods it is believed that the most difficult one is interviewing the employee or the one being examined. There are emphasized some modalities to facilitate this process. Of all these, the attention are especially drawn by the proper type of questions, out of which we mention: open questions, close questions, questions of illustration, orientation questions and aggressive questions. It is recommended that the auditor uses mainly open questions, and occasionally close and illustration questions, as the interview demands it. In the present study there are also set out the concerns of the leader of the audit team hi preparing the audit, respectively: preparing a plan and a verification register. The audit plan will determine the activity or sector which will be examined, and the verification registers help establishing the audit effectiveness and allows the auditor to control this process. In the end of the study there are presented the three parts of the audit process: the opening session, the proper audit and the final session. For the persons enterprising the audit, as well as for the ones being examined, within these parts of the audit process, they acquire certain responsibilities which are mentioned in the final report.

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