This document contains three sample reports that can be used by auditors to learn how other organizations facilitated a site review audit.
Testing involved activities such as selecting a sample of employees from payroll listing/attendance listing and checking it against the personnel action notice/personal data verification report, reviewing the quarterly reconciliation of payroll records with HR records for the latest two quarters, observing cycle counts being performed, reviewing documentation and performing transaction testing regularly for all areas under review, and properly documenting and following up on employee feedback.
The following recommended activities were noted as a result of the review:
- Determine what information is valuable for decision-making purposes.
- Revise standard costs to accurately reflect the true cost of a material or product.
- Create a standard purchase order format and distribute it to customers and sales offices.
- Document specific policies currently followed by purchasing personnel.