Design Control Testing in Internal Audit
Nausheen Ahmed, CIA, CISA, CRMA, CC (ISC2), AISA
IIA Emerging Leader 2020 | Joint Director - Head of Internal Audit and Compliance at BRAC University | Secretary General at IIA Bangladesh | Exam Development Committee Member at IIA Global
Design control is an important area that internal audit can focus on to ensure a company's design and development processes are effective and meet regulatory requirements. Internal auditors can use design control testing to identify areas where the design control process can be improved, provide assurance to stakeholders that the company's design control processes are effective, and identify potential risks and areas for further development. By conducting design control testing, internal auditors can help ensure that the company's products meet customer needs and regulatory requirements, which can help improve customer satisfaction, reduce product liability risks, and increase profitability.
Internal audit can review and assess design control processes by evaluating the following:
1. Design input and output documentation: Internal audit can review the design input and output documentation to ensure that they are complete, accurate, and up-to-date.
2. Design reviews: Internal audit can assess the effectiveness of the design review process by evaluating the frequency, scope, and outcome of the reviews.
3. Design validation and verification: Internal audit can review and assess the validation and verification activities to ensure that they are conducted in accordance with established procedures and standards.
4. Design changes: Internal audit can review and assess the change control process for design changes to ensure that they are documented, tracked, and approved appropriately.
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5. Training: Internal audit can assess the effectiveness of training programs provided to employees involved in the design process to ensure they have the necessary knowledge and skills to perform their roles effectively.
The internal auditor will report their findings to management and provide recommendations for improvements if necessary. The internal auditor's report may also be used as evidence that the company has implemented proper design control procedures if the company is subject to regulatory audits.
Overall, the internal auditor's role in design testing is essential as it helps to maintain product quality and safety, ensure compliance with regulatory requirements, and improve risk management practices in the design process.
Founder - CEO, ERP Selection Consultant, Process Consultant, Internal Auditor, Asset Management, Controls Auditor, ERP Audit
1 年Hi Nausheen, nice article. Would you also discuss the exception handling while testing designs in your next article. It would be great to learn if we can have real life practical examples for the same. Thanks.
Senior Auditor- MBG Corporate Services (Risk Consulting)|| Ex. EY, RSM USI and Lulu Group || SOX Professional || ESG || GDPR Implementer || Advisory & Assurance || CIA/CFE (P)
1 年Insightful Nausheen...