What are the main aspects of production process audit?
- Issue Time
The audit of production process mainly examines the following aspects:
(1) Whether the internal control system of the enterprise under review is sound, and whether the operational measures and management methods adopted are appropriate;
(2) Whether the raw materials for commissioning conform to the prescribed standards or not, and whether there are any malpractices in violation of the operating rules;
(3) Whether the production management system of the enterprise under review is sound or not;
(4) Whether the raw materials, labor force, energy and equipment invested by the enterprise under examination are in conformity with the production plan and whether there is waste or not;
(5) To inspect the production level, production planning and scheduling, resource allocation, quality management, material handling, production equipment, cost control and the ratio of defective products of the enterprises under review.