Audit
The Chartered Institute of Procurement & Supply (CIPS) Glossary of procurement terms, defines an audit as: ‘A systematic inspection of a process or procedure to assess compliance with requirements or regulations.’ It defines and audit trail as: ‘A record, history or series of documents that provide evidence of a sequence of processes that led to an outcome.’
Functional Standards Common Glossary, published by the Cabinet Office, defines internal auditing as: ‘An independent, objective assurance and consulting activity designed to add value and improve an organisation’s operations. It helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes.’
In the construction industry, audits might include:
- Access audit
- Design audit
- Eco-Management and Audit Scheme
- Energy audit
- Facilities management audit
- Geomorphological audit
- Internal audit
- Marketing audit
- Pre-demolition audit
- Safety audit
- First-party audit.
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