WSH Audit Resources

The lead auditor need to to ensure the auditors  required for the audit are available on the day, and ensure that sufficient resources are made available for the audit to be undertaken which may include

Finance resources for development, implement, manage and improve audit activities. 

Audit programme resources such as the use of external auditor due to difficulties involved with auditing areas where operational responsibilities or chain of command cause independence issues during an internal audit

Audit techniques

Audit programme resources such as the use of audit technique guide may be require during auditing with the objective to provide information to enable auditors to effectively audit issues pertaining to Workplace Safety and Health by providing the background information, Identify frequent and/or unique issues, provide examination techniques and Supply applicable law

Auditor

Audit programme resources such as the verification of the audit risk by external professional body due to the possibility that the auditors' findings, conclusions, recommendations, or assurance may be improper or incomplete, as a result of factors such as evidence that is not sufficient and/or appropriate, an inadequate audit process, or intentional omissions or misleading information due to misrepresentation or fraud. The assessment of audit risk involves both qualitative and quantitative considerations. Factors such as the time frames, complexity, or sensitivity of the work; size of the program in terms of dollar amounts and number of citizens served; adequacy of the audited entity's systems and processes to detect inconsistencies, significant errors, or fraud; and auditors' access to records, also impact audit risk

Subject matter experts

Audit programme resource such as engaging  the subject matter of experts (external professional body or local regulatory agency) for advice should the areas to be audited is a specialized one and none of the audit team members have prior knowledge nor experience

Instruments and equipment

Audit programme resource such as the engagement of MOM approved authorised examiners for the conduct of the inspection, testing and maintenance of the statutory equipment of steam boilers, pressure vessels and steam receiver as well as the lifting equipment, gears and accessories as well as the engagement of the original equipment manufacturer for reviewing quality of the equipment by assessing the conditions of the statutory equipment for consistency and their legal enforceability

Personal protective equipment for auditors

Audit programme resource such as the availability of the required PPE for Auditors site access during an audit and provision of PPE training to auditors on the use of the PPE