Nowadays, production organizations need to demonstrate that their processes are under control. Audit procedures play a central role in this, yet they remain a stumbling block for many organizations. What exactly are audit procedures? How do they relate to audit assertions? And why are they so important in production environments? In this blog, we cover all the key aspects of audit procedures for your organization.
What are audit procedures and why are they crucial?
Audit procedures are structured actions carried out to determine whether processes, systems, and data are reliable, accurate, and complete. Examples include inspecting documentation, observing processes on the shop floor, interviewing employees, testing controls, and analysing data. By applying these audit procedures systematically, an organization gains deep insight into how effective the implemented methods actually are. On paper and in practice, audit procedures act as a solid ‘check-up’ and form the foundation of every audit.
The necessity of audit procedures is closely tied to evidence collection. They ensure that work is based not on assumptions or snapshots, but on well-founded evidence. Without a properly designed audit, minor deviations can easily go unnoticed and escalate into major problems in the production process. Furthermore, audit procedures contribute to transparency and trust. They make it demonstrable that processes are controlled and that improvement measures are actually effective. This is invaluable for management, customers, regulators, and certification bodies – and therefore also for you.
Audit assertions: The building blocks of reliable controls
To fully understand audit procedures, it is important to also consider audit assertions. These are the expectations or assumptions that, according to an organization, should be correct. Assertions can relate to processes, data, and reporting. Originally, audit assertions come from the finance world, but in production and quality audits, they have become just as important. Auditors use audit assertions to determine what they will check and why.
In a production environment, an audit assertion might be:
“All critical process steps are performed and recorded according to established work instructions.”
The corresponding audit procedures are then aimed at testing this assertion, for example, through observations, sampling, and document checks. Audit assertions form the core of a solid audit and can be examined from various perspectives:
- Is what is described actually present and/or executed?
- Is all relevant data included, or is information missing?
- Are all measurements, records, and reports accurate and correct?
- Are all internal and external requirements consistently met?
- Are controls and records performed at the correct time?
The purpose of audit procedures in production and quality control
In production environments, audit procedures go beyond simply checking administration. Safety, product quality, and process flow are also extremely important. A major goal of audit procedures is to identify risks early. Examples include machine wear, failure to follow cleaning protocols, or skipping quality checks under time pressure – issues that can later lead to major problems. Audit procedures also play a key role in quality assurance. Certifications such as ISO 9001, ISO 22000, or IFS impose strict requirements on process control and documentation. Audit procedures help demonstrate compliance with these requirements. Furthermore, they verify whether safety measures are properly documented and followed on the shop floor, ensuring the safety of both the organization and its employees. Importantly, the insights gained from audits guide improvement projects, investments, and employee training. They therefore serve as a valuable source of information for management decisions.
Questions about audit procedures and audit assertions?
At EZ Factory, we see that organizations that integrate audit procedures smartly into their daily processes are less dependent on standalone audits and have better control over quality and execution. Digitization and standardization are increasingly important in this. Steering audits from the right base of assertions and procedures does not have to be time-consuming. Do you want to make your audit process more effective for your organization or learn more about applying audits in practice? Contact EZ Factory. We are happy to advise on smart and practical solutions that make your organization’s ambitions achievable.