Programme AUDIT_session B3 (Bilbao) March2012 Course B: Training programme on Development of the ability to conduct a detailed audit

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Programme

AUDIT_session B3 (Bilbao) March2012

Contract n° (EAHC) 2010 96 07 1

AENOR Consortium ; www.foodinfo-europe.com

Génova 6, 28004 Madrid, España Tel + 34 914 32 59 35 Fax + (+34) 913 104 596 www.aenor.es

Course B: Training programme on “Development of the ability to conduct a

detailed audit”

General objective of the training:

To contribute to ensuring a uniform approach to official controls and harmonized fair procedures based on high levels of expertise to implement the relevant legislation

(mainly Regulation 882/2004 and Decision 2006/677/EC).

Specific objective of the training:

To spread knowledge and best practices of internal audits carried out to ensure the verification of compliance with feed and food law, animal welfare rules and that

the objectives of the Regulation is being achieved. The aim in this course is to give the tools and guidance on the management of audit process, focusing in how to

plan and conduct an audit (initiation of the audit, revision of documents, conduct on-site audit activities, searching of findings, reporting, and close up of audit), to

promote a harmonized approach for auditing, following the principles and criteria that will create equal playing field for all.

The training is focused to:

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To be officers of the national competent authority, relevant government ministries, inspection services and official food-testing laboratories;

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To have good knowledge of feed and food law, animal health and animal welfare rules and legislation related;

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To have broad experience in practical implementation of official control systems according to Reg. 882/2004;

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To be proficiency in English language;

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To be staff from Competent Authorities involved or willing to be involved in Auditing either as auditors or as technical experts according to Reg. 882/2004, art. 4

(6).

General organisation of the training programme

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The training will be implemented over a period of 4 working days.

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The daily work schedule will be 09h00 to 17h30, with 7 hours of effective training time the 1st to 3rd day and 3 hours the 4th day, split in a morning session and

an afternoon session.

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A break of 15minutes will be organized in the morning and in the afternoon each day.

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A lunch break will be offered from 13h00 to 14h00.

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A dinner will be organized each day, with a special dinner on Wednesday night at Chateau du Taillan, just after the visit and degustation of wines.

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The trainees will be requested to arrive on Sunday and to depart on the following Thursday evening, except some participants.

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Programme

AUDIT_session B3 (Bilbao) March2012

Monday, March 5

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12h00 20h00 Travel of participants - Welcome of participants at the airport or at the railway station – Registration 19h00 22h00 Welcome drink and dinner

Tuesday, March 6

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Time Title of the session Training Objective / Subjects Covered Method of

Training/[Pedagogical Tool] Tutor

09h00 09h45 Introduction

(CBD1P1) To introduce the EAHC project “Audit Systems and internal auditing” and the specific objectives of the training sessions on the development of the ability to implement an audit to the implementation of official controls:

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Delivery of training material

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Welcome address

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Presentation of the BTSF programme and the specific training sessions

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Presentation of tutors

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Presentation of participants

Power point presentation (Presentation of the objectives of the training, BTSF programme, tutors, distribution of contents per day, etc.)

Juha JUNTILLA (FVO representative) Fernando BACCINO (event manager) Isabel VERDE (T1) 9h45 10h30 Overview of EU Legislation and international standards: Organisation of official controls (CBD1P2)

To introduce the training through providing guidance on the overall objectives

of the legislation and how its principles should be applied by competent

authorities.

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Reminders on the organization of official controls under Regulation 882/2004, and special focus on art 4 (6)

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Definitions and clarifications in relation to official controls, inspections,

audits, surveillance, verification and monitoring, as described in Reg. 882/2004

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Guiding documents: Decision 2006/677/EC, ISO 19011 and others

Power point presentation /

discussion in plenary session Donal COUSINS (T2)

10h30 11h00 Coffee break and group photo 11h00 11h30 Role of FVO missions

(CBD1P3)

To introduce the FVO missions in EU Member States. Audits at EU level _{Power point presentation /}

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Programme

AUDIT_session B3 (Bilbao) March2012

Tuesday, March 6

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11h30 12h15 Organisation of internal auditing. Definitions and general principles (CBD1P4)

To present the scope and principles of an audit, understanding of the main topics and clear concepts on internal auditing.

• Exercise 1 on audit criteria, audit evidence and audit finding

• Exercise 2 on the main differences between internal audit and inspection

discussion in plenary session Isabel VERDE (T1)

12h15 13h00 Organisation of internal auditing systems in Member States

(CBD1P5)

Sharing of experience on the organisation and implementation of internal

audits to verify the correct implementation of official controls. Sharing of experiences on how the principles are applied in different contexts.

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systematic approach

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independence

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Transparency and Independent scrutiny of the audit process Exercise 3 on transparency, independence and independent scrutiny

Working groups: sharing of practical experiences among participants Isabel VERDE (T1) Donal COUSINS (T2) 13h00 14h00 Lunch 14h00 14h45 Auditing process

(CBD1P6) To present the auditing cycle:

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The audit procedures: preparation of an audit (including the set up of the audit plan), initial meeting, development of the audit, final meeting, reporting (draft and final report) with the recommendations.

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The audit follow up: evaluation of recommendations and decision on

the close up of the audit.

discussion in plenary session Donal COUSINS (T2)

14h45 15h30 Planning an audit

(CBD1P7) To present and discuss the first phase in the auditing process based on ISO 19011:2002: planning an audit:

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Definition of a schedule

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Definition of the purpose and scope

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Allocation of resources to the auditing

discussion in plenary session Isabel VERDE (T1)

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Programme

AUDIT_session B3 (Bilbao) March2012

Tuesday, March 6

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15h45 17h30 Planning an audit. Practical examples in Working groups (CBD1P8)

Short presentation of the study case and Working groups. Exercises 4 and 5:

- step 1 (sampling)

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step 2 (choice of audit activities : interviews, examination of documents and visits)

Working groups Short presentation of the case study and Working group

Working groups Isabel VERDE (T1) Donal COUSINS (T2)

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Programme AUDIT_session B3 (Bilbao) March2012

INFORMATION TO PARTICIPANTS

Wednesday, March 7

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Time Title of the session Training Objective / Subjects Covered Method of

09h00 09h15 Summary 1st day

(CBD2P9) Summary of previous day’s topics through (Exercise 6 – Crossword) Objectives of the second day Quizz exercise Isabel VERDE (T1) 09h15 10h30 Planning an audit. Practical examples. Presentations by trainees (CBD2P10) Exercise 5:

- Finish step 2: presentation of the audit schedules by trainees

Presentation of the audit plan drafted by each working group.

General discussions and findings. . Isabel VERDE (T1) Javier MUÑOZ (T3) 10h30 11h00 Coffee break 10h45 11h45 Conduct an audit

(CBD2P11) How to conduct an audit:

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Auditor competences (Exercise 7)

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Distribution of tasks and responsibilities among the auditing team: chief auditor and the rest of the team

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Attitude of the auditor and relation with the audited unit/personnel

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Opening meetings

Exchange of views

Power point presentation / discussion in plenary session Exercise 7

Javier MUÑOZ (T3)

11h45 13h00 Opening meeting (CBD2P12)

How to conduct an opening meeting:

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The purpose and objectives of the opening meeting: Play Role (Ex. 8) Working group _{Exercise 8} _{Javier MUÑOZ (T3)}Isabel VERDE (T1) 13h00 14h00 Lunch

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Programme AUDIT_session B3 (Bilbao) March2012

INFORMATION TO PARTICIPANTS

Wednesday, March 7

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14h00 15h00 Conduct an audit. Practical examples of non compliances (CBD2P13)

How to detect and qualify non compliances:

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Observations to be done

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Collection of audit evidence

Presentation with examples in ppt.: including examples of the importance of the use of the language in writing non-conformities in the audit report.

Javier MUÑOZ (T3)

15h00 15h30 Conduct an audit. Practical examples of non compliances (Cont.)

How to detect and qualify non compliances:

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Recording a non conformity

Working group

Exercise 9 Javier MUÑOZ (T3) Isabel VERDE (T1) 15h30 15h45 Coffee break 15h45 17h00 Conduct an audit. Practical examples of non compliances (cont.) (CB-D2-P13)

How to detect and qualify non compliances:

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Recording a non conformity

Working group Exercise 9 Javier MUÑOZ (T3) Isabel VERDE (T1) 17h00 17h30 Detect incorrect attitudes of the audit team (CB-D2-P14)

Suitable and unsuitable attitudes/behavior of auditors– Play role

Interviews auditors - auditees

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Detect incorrect, unsuitable attitudes of auditors and auditees

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Detect good, fair attitudes of auditors and auditees

Play role Exercise11

Debriefing and discussion in plenary session

Javier MUÑOZ (T3) Isabel VERDE (T1)

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Programme AUDIT_session B3 (Bilbao) March2012

INFORMATION TO PARTICIPANTS

Thursday, March 8

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Time Title of the session Training Objective / Subjects Covered Method of

09h00 09h30 Summary 1st day

(CB-D3-P15) Summary of previous day’s topics Objectives of the third day Exercise 11 (quiz or questionnaire) Isabel VERDE (T1) 09h30 10h30 Carry out an audit

(CB-D3-P16)

Carry out an audit

Study of the documentation given in document CB-D3-P16.

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Detection of non compliances

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Detection of weaknesses and strengths

Working groups Exercise 12

General discussion on audit findings.

Isabel VERDE (T1) Ita WHITE (T4) Odile MULNET (T5)

10h30 10h45 Coffee break 10h45 11h30 Carry out an audit

(cont) (CB-D3-P16)

Carry out an audit (cont)

Study of the documentation given in document CB-D3-P16.

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Presentation by trainees

General discussion on audit findings.

Isabel VERDE (T1) Ita WHITE (T4) Odile MULNET (T5)

11h30 13h00 Looking for more evidences (CB-D3-P17)

Looking for more evidences

Play Role

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Conduct an Interview

Working groups. Play Role Exercise 13

Ita WHITE (T4) Odile MULNET(T5) Isabel VERDE (T1)

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Programme AUDIT_session B3 (Bilbao) March2012

INFORMATION TO PARTICIPANTS

Thursday, March 8

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14h00 14h45 Audit closing meeting and audit report (CB-D3-P18)

How to conduct a closing meeting:

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The purpose and objectives of the closing meeting

How to report audit findings and audit conclusions:

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Elaboration of the final draft report

discussion in plenary session _{Odile MULNET (T5)}Ita WHITE (T4)

14h45 15h30 Audit closing meeting and audit report (CB-D3-P19)

How to conduct a closing meeting: Work on the content

Closing meeting check list

Debriefing and discussion in plenary session Odile MULNET (T5) Ita WHITE (T4) Isabel VERDE (T1) 15h30 15h45 Coffee break 15h45 17h30 Audit closing meeting and audit report (CB-D3-P20)

How to conduct a closing meeting: Play role • Simulation of a closing meeting

• Discussion about the way audit findings should be reported • Presentation of audit conclusions

Odile MULNET (T5) Ita WHITE (T4) Isabel VERDE (T1)

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Programme AUDIT_session B3 (Bilbao) March2012

INFORMATION TO PARTICIPANTS

Friday, March 9

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Time Title of the session Training Objective / Subjects Covered Method of

08h00 08h30 Follow up programme of an audit

(CB-D4-P21)

Audit follow-up

Respective roles of the audit team and the audited control body.

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Presentation of corrective actions

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Execution of proposed actions

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Supply of evidence

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Verification in-situ

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Verification of the effective implementation of corrective actions

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Audit review and dissemination of best practices

Presentation / discussion in

plenary session _{All participants}Ita WHITE (T4)

08h30 10h00 Follow up programme of an audit.

(CB-D4-P22)

Assessment of the relevance and suitability of the corrective actions proposed by the audited body

• From exercise done the previous day, from a non-compliance detected, how to continue the follow up process

Ita WHITE (T4) Isabel VERDE (T1)

All participants 10h00 10h15 Coffee break

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Programme AUDIT_session B3 (Bilbao) March2012

INFORMATION TO PARTICIPANTS

Friday, March 9

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10h15 11h30 Summary of topics covered by the training session. Findings and conclusions (D4-P23 and CB-D4-P24)

Have the main topics/concepts/approaches covered during this training session been well understood and shared ?

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How to plan an audit ?

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How to carry out an audit ?

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How to detect and qualify audit findings ?

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How to report audit findings and conclusions ?

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How to validate and follow up the implementation of the action plan?

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Which competences and personal attributes are requested to internal

auditors?

Questionnaire Exercise 17

Individual and Group work

Isabel VERDE (T1) All participants

11h30 12h00 Close up of the session (CB-D4-P25)

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Evaluation of the Training

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Distribution of training certificates, photos and USB memory sticks

Isabel VERDE (T1) Ita WHITE (T4)

Fernando BACCINO (EM)