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发表于 2023-12-6 20:15:59
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本帖最后由 臭要饭的 于 2023-12-6 20:19 编辑
拿来就用的 检查表，按APG的说法 总结一句话“坑人要命”！ 
看看下面原文吧
In contrast, when audit checklists are not available, or poorly prepared, the following issues/concerns are noted:
1. The checklist can be seen as intimidating to the auditee.
2. The focus of the checklist may be too narrow in scope to identify specific problem areas.
3. Checklists are a tool to aid the auditor, but will be restrictive if used as the auditor’s only support mechanism.
4. Checklists should not be a substitute for audit planning.
5. An inexperienced auditor may not be able to clearly communicate what he/she is looking for, if they depend too heavily on a checklist to guide their questions.
6. Poorly prepared checklists can slow down an audit due to duplication and repetition.
7. Generic checklists, which do not reflect the specific organization’s management system, may not add any value and may interfere with the audit.
8. Narrow focused checklists minimize unique assessment questions/approach
Conclusion
There are advantages and disadvantages in using audit checklists. It depends on many factors, including customer needs, time and cost restraints, auditor experience and sector scheme requirements. Auditors should assess the value of the checklist as an aid in audit process and consider its use as a functional tool.
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