如何对最高管理层进行审核

如何对最高管理层进行审核？

How to audit top management processes?

如何对最高管理层进行审核？

Recognizing that the auditing of top management is a sensitive issue, this document provides guidance for this category of auditing.

虽然审核最高管理层是一个很敏感的话题，但本文件为此类审核提供了指南。

Auditors should involve top management in the audit, i.e. invite them to opening and closing meetings, allow sufficient time in the audit plan for interviewing top managers, discuss audit findings directly with them, seek evidence of their commitment etc. It is important to change the focus of attention from just the quality manager to the top management of the organization. The auditor should consider top management activities to be processes, and should audit them accordingly.

审核员在审核过程中会涉及最高管理层，譬如邀请他们参加首、末次会议，在审核计划中留出充分的时间与最高管理人员面谈，与他们直接商讨审核发现以及根据他们的承诺去寻找审核证据等。关注焦点从质量经理到组织的最高管理层的转变是十分重要的。审核员应该多关注最高管理者各项活动的进程并给予对应的审核。

Planning stage

策划阶段

The auditor needs to identify top management processes and:

审核员需要识别最高管理层的有关过程以及：

• understand the organization and its management structure by reviewing information such as organization charts, annual reports, business plans, company profiles, press releases, websites

通过例如组织结构图、年度报告、商业计划、公司简介、媒体宣传以及网站等评价信息了解组织以及其管理架构。

•make provision on the audit plan for gathering relevant information regarding top management commitment, directly from and by interviewing top management

审核计划中要考虑到直接从与最高管理层的面谈中收集到与最高管理层承诺有关的信息。• understand the culture of the organization and its top management, in order to determine

its impact on the audit plan – and make appropriate adjustments

了解组织文化以及最高管理层以确定这些对审核计划的影响（并对审核计划做适当的调整）。• take a professional approach to the auditor's own appearance by determining the dress code of the organization

根据不同组织特点，通过专业的方法确定组织所需的审核员。

• plan the timing of the top management interview to ensure convenience and punctuality.

确保在最高管理层方便时与其会见并保证准时。

An auditor with limited auditing experience should not be assigned to interview top management.

缺少审核经验的审核员不应被指定与最高管理层面谈。

Conducting the audit

实施审核

Common methods of evaluating top management commitment are:

评价最高管理层承诺的通常方法主要有：

Interviews with top management - the auditor can, by utilizing business terminology appropriate for the top management, ask relevant questions that:

与最高管理层面谈—审核员应采用合适的商业术语与最高管理者交流并询问以下问题：

• Seek to obtain evidence of top management’s awareness of and commitment to quality and its relevance to the organization's overall objectives and management system

寻求最高管理层在意识和质量承诺以及与组织相关的整体目标和管理体系等方面的可获得证据

•establish evidence of conformity to the ISO 9001 requirements for management responsibility

因管理职责而建立的符合ISO 9001要求的证据。

Collecting and corroborating evidence - the auditor/audit team should be constantly looking for opportunities to corroborate the answers received from top management when interviewed. This includes:

收集并证实证据—审核员或审核组应该不断地寻找机会去证明与最高管理层面谈后所获取的答案。这包括：