Published: 07 January 2015
Author: The British Retail Consortium
Publisher: The British Retail Consortium
An internal audit is any audit completed by or on behalf of the company, rather than conducted by a second or third party. For example, a company with a commercial interest e.g. a supplier audit, or an independent organisation such as a Certification Body.
Effective internal audits are vital to your business as they enable a site to demonstrate whether control systems are working correctly and effectively, and help you identify areas for improvement. Senior management should therefore consider internal audits as critical to the business’s operation.
These short guides are designed to help you interpret the Standard, and design robust systems and procedures that meet the requirements. Examples are given to explain the types of documents and procedures and the level of detail typically required.