METODOLOGÍA PARA LA PLANEACIÓN DEL PROGRAMA ANUAL DE AUDITORÍAS: CASO DE ESTUDIO

Abstract

The objective of this document is to design a model for planning the audit service that a Certification Body offers. This as a result of the issues presented by the company, because in the last three years 1066 maintenance audits have been planned and 467 audits for between 1 and 6 months, which represents 42.87% of total audits to be performed. However, the Certification Body for the programming of audit services must also consider new customers who have applied for certification audits it should likewise consider customers who have been faithful to the Certification Body and at the end of the term decided to continue certificating with the Agency and therefore recertification audits must be scheduled. Currently the company produces the annual audit program considering only the maintenance audits, without prospect of certification and recertification audits that will be requested during the year. Therefore, with the methodology developed in this work, it is intended to analyze historical data and with that prospect maintenance audits, certification or recertification will be held next year, so it can control the clients during the phase shifts of the maintenance audits. It is desirable that the methodology proposed in this paper is tested for two years at the company, in order to validate that this methodology can help the planning of audit services a certification body can provide