AUDIT PROCESS

Auditors receive their work assignments from the planning department and are usually responsible for the detailed planning of the audit. This detailed planning includes finding a concrete date for the audit with the auditee, the preparation of the agenda, as well as the preparation of all documents necessary for the audit.
The audit itself is usually started with an opening meeting. Afterwards, the auditee is audited against the predefined scope and the audit results, and all identified findings are documented. These results are provided to the auditee and the Conformity Assessment Body (CAB) as a report which is signed by both the auditee and the auditor. External auditors in particular are required to document their working hours and any expenses incurred and to offset these against the Conformity Assessment Body (CAB).