Eauditing fundamentals : virtual communication and remote auditing

185 Pages·2013·5.563 MB·English

by  Russell, James P., Wilson, Shauna

ee
Auditing
Fundamentals
Virtual
Communication
and Remote
Auditing
J.P. Russell
and Shauna Wilson
H1437 Russell PG FrontBack.indd 1 12/18/12 10:12 AM
eAuditing
Fundamentals
Also available from ASQ Quality Press:
The ASQ Auditing Handbook, Fourth Edition
J.P. Russell, editor
The Process Auditing and Techniques Guide,
Second Edition
J.P. Russell
ISO Lesson Guide 2008: Pocket Guide to ISO
9001-2008, Third Edition
Dennis R. Arter and J.P. Russell
Quality Audits for Improved Performance, Third Edition
Dennis R. Arter
The Internal Auditing Pocket Guide: Preparing,
Performing, Reporting, and Follow-Up, Second Edition
J.P. Russell
Auditing Beyond Compliance: Using the Portable
Universal Quality Lean Audit Model
Janet Bautista Smith
Process Driven Comprehensive Auditing: A New Way to
Conduct ISO 9001:2008 Internal Audits, Second Edition
Paul C. Palmes
AS9101D Auditing for Process Performance:
Combining Conformance and Effectiveness to
Meet Customer Satisfaction
Chad Kymal
To request a complimentary catalog of ASQ Quality
Press publications, call 800-248-1946, or visit our
Website at http://www.asq.org/quality-press.
eAuditing
Fundamentals
Virtual Communication and
Remote Auditing
J.P. Russell
Shauna Wilson
ASQ Quality Press
Milwaukee, Wisconsin
American Society for Quality, Quality Press, Milwaukee 53203
© 2013 by J.P. Russell
All rights reserved. Published 2013
Printed in the United States of America
19 18 17 16 15 14 13 5 4 3 2 1
Library of Congress Cataloging-in-Publication Data
Russell, J. P. (James P.), 1945-
Eauditing fundamentals : virtual communication and remote auditing /
J.P. Russell, Shauna Wilson.
p. cm.
Includes bibliographical references and index.
ISBN 978-0-87389-848-5 (pocket guide, soft cover : alk. paper)
1. Auditing—Data processing. I. Wilson, Shauna, 1959- II. Title.
HF5667.12.R87 2013
657'.45—dc23 2012044336
ISBN: 978-0-87389-848-5
No part of this book may be reproduced in any form or by any means, electronic,
mechanical, photocopying, recording, or otherwise, without the prior written
permission of the publisher.
Publisher: William A. Tony
Acquisitions Editor: Matt T. Meinholz
Project Editor: Paul Daniel O’Mara
Production Administrator: Randall Benson
ASQ Mission: The American Society for Quality advances individual,
organizational, and community excellence worldwide through learning, quality
improvement, and knowledge exchange.
Attention Bookstores, Wholesalers, Schools, and Corporations: ASQ Quality
Press books, video, audio, and software are available at quantity discounts with
bulk purchases for business, educational, or instructional use. For information,
please contact ASQ Quality Press at 800-248-1946, or write to ASQ Quality Press,
P.O. Box 3005, Milwaukee, WI 53201-3005.
To place orders or to request ASQ membership information, call 800-248-1946.
Visit our website at http://www.asq.org/quality-press.
Printed on acid-free paper
Table of Contents
List of Figures and Tables . . . . . . . . . . . . . . . . . . . vii
Preface . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xi
Chapter 1 Introduction to the eAuditing
Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Chapter 2 Virtual Communications:
Theory and Practice . . . . . . . . . . . . . . . . . . . . 23
Chapter 3 Technology—Interview and
Record Review . . . . . . . . . . . . . . . . . . . . . . . . . 45
Chapter 4 Technology—Visual Tools . . . . . . . . 73
Chapter 5 Audit Models to Consider . . . . . . . . 101
Chapter 6 Validation Challenges and
eAudit Risk . . . . . . . . . . . . . . . . . . . . . . . . . . . . 121
Appendix A Technology—Visual Tools
(Illustration) . . . . . . . . . . . . . . . . . . . . . . . . . . . 139
Appendix B ISO Discussion Forum Dialog . . . . 143
Appendix C eAudit Program Management
10-Point Implementation Checklist . . . . . . . . 151
v
vi Table of Contents
Glossary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 155
References . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 159
About the Authors . . . . . . . . . . . . . . . . . . . . . . . . 161
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 163
List of Figures and Tables
Table 1 .1 Virtual workforce . . . . . . . . . . . . . . . . 3
Table 1 .2 What eAuditing is and is not . . . . . . 5
Figure 1 .1 Potential travel expenses and
lost income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Figure 1 .2 Key events leading to global
trade . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Figure 1 .3 Technological advances since
the 1970s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Figure 1 .4 Communications may change
or disappear when transitioning to a
virtual office . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Figure 2 .1 The communication process . . . . . . 25
Figure 2 .2 The three stages to building
trust . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
Figure 2 .3 Steps in the appreciative
inquiry method . . . . . . . . . . . . . . . . . . . . . . . . 35
vii
viii List of Figures and Tables
Figure 2 .4 Flowchart of sequential
questioning format . . . . . . . . . . . . . . . . . . . . . 38
Figure 2 .5 The two dominant
communication methods . . . . . . . . . . . . . . . . 40
Figure 2 .6 Communication media and
types . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
Figure 3 .1 Example of virtual meeting room
menu bar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
Table 3 .1 Collaborative meeting tools for
use in eAuditing . . . . . . . . . . . . . . . . . . . . . . . 51
Figure 3 .2 Virtual meeting room opening
meeting screen . . . . . . . . . . . . . . . . . . . . . . . . 53
Figure 3 .3 Virtual opening meeting
process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54
Figure 3 .4 Online meeting sign-in sheet . . . . . 56
Figure 3 .5 Virtual meeting software
collaborative tools . . . . . . . . . . . . . . . . . . . . . . 57
Figure 3 .6 Changing presentation
permissions . . . . . . . . . . . . . . . . . . . . . . . . . . . 58
Figure 3 .7 eAuditing process . . . . . . . . . . . . . . . 59
Figure 3 .8 Virtual whiteboard example . . . . . . 61
Table 3 .2 Pros and cons of using e-mail
for record keeping . . . . . . . . . . . . . . . . . . . . . 63
Figure 3 .9 Internet office portal example . . . . 64
Table 3 .3 Common features and uses
of online offices . . . . . . . . . . . . . . . . . . . . . . . 66
List of Figures and Tables ix
Table 3 .4 Summary of report issues
and concerns . . . . . . . . . . . . . . . . . . . . . . . . . . 69
Figure 4 .1 Three components necessary
for successful remote viewing . . . . . . . . . . . . 75
Table 4 .1 Visual tools comparison matrix . . . . . 77
Figure 4 .2 Laptop/tablet with inward-
and outward-facing cameras . . . . . . . . . . . . . 81
Figure 4 .3 Download times at various
internet speeds . . . . . . . . . . . . . . . . . . . . . . . . 83
Figure 4 .4 Collaborative room layout
example . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85
Figure 4 .5 Your sound test meeting
checklist . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 88
Figure 4 .6 Video whiteboard example
from a drying area . . . . . . . . . . . . . . . . . . . . . 92
Figure 4 .7 Panoramic operational review
technique . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95
Figure 4 .8 Side-step operational review
technique . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97
Figure 4 .9 Station detail . . . . . . . . . . . . . . . . . . 99
Figure 5 .1 Remote workforce distribution
example . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 102
Table 5 .1 Strengths and weaknesses of
face-to-face audit model . . . . . . . . . . . . . . . . 105
Table 5 .2 Strengths and weaknesses
of eAudits . . . . . . . . . . . . . . . . . . . . . . . . . . . . 107