4. Auditor's tools

4.1 Tools for conducting an audit

Its tools for relevance and efficiency are :

• a digital camera to freeze a given moment in time. In Mexico, for example, a mobile workstation where three women were working on open flames – flashlight connected to propane cylinders – disappeared in less than thirty seconds! Supervisors spotted the auditor near this station and rushed to move it when the auditor went to find the manager to show him the situation. Fortunately, two photos had been taken, freezing a non-compliant situation that no longer existed thirty seconds later!

• communication techniques: questioning and rephrasing. Even if the auditor is convinced that a deviation exists, only management's response establishes...