Audit programme
Audit programme completeness is a straightforward performance measure.
What the published 2016 guidance says
Audit programme completeness is a straightforward performance measure. Count the audits performed and divide by the audits planned, as a percentage, with a target above 95. The evidence is the programme and its reports. It is collected yearly. The audit manager owns the information and top management is the client. The data is the audit programme and the audit reports. A trend chart of completion across sampled years shows whether the programme is stable or slipping.
What it means in practice
Audit programme completion is a performance measure with a high threshold. Count performed against planned, then read the misses for cause. A 95 percent target is only meaningful if the programme covers the scope and the auditors are independent.
Status of this record. For B.6, this page states the published 2016 guidance, not the DIS text. The DIS is at stage 40.60 and is not public. Check the published edition before you rely on the row.
What good looks like
Keep the audit programme and the audit reports. Count planned and performed audits. Record the reason for each miss. Check that the programme covers the scope and the auditors are independent.
Evidence an assessor asks for
- Internal auditAudit programme with planned audits
- Internal auditAudit reports against each planned audit
- Internal auditCompletion trend by year
The question an assessor will ask
An assessor will ask for audit programme with planned audits. The test for B.6 is whether that record can be produced for a live sample, not whether the guidance is described in a procedure.
Common gaps
- Audits deferred and re-planned so the ratio never shows the slip
- No audit programme, only ad hoc audits
Before the next review
Before the next review, test this against one live record: audits deferred and re-planned so the ratio never shows the slip.
What to check when the revision publishes
When DIS 27004 is published, compare the B.6 Audit programme record with this page. Ask whether the information need, the formula, the target, the frequency or the owner changes. Update the measure register and the kit, not the requirement, because the clause 9.1 duty stays as it is.