An Audit program resource are tangible or non tangible things required for the planning, organizing and conducting of one or more audits within a specific time frame. For WSH Programme audit, the audit programme resources may include:-
Finance resources for development, implement, manage and improve audit activities.
Audit programme resource 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 Equipments
Audit programme resource such as the engagement of MOM approved authorised examiners for the conduct of the inspection, testing and maintenance of the statutory equipments 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 equipments by assessing the conditions of the statutory equipments 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
Travelling time and accommodation for external auditors
Audit programme resource such as the cost of transportation to the site to be audited as well as the cost of accommodation for the auditors if the auditors resides in a foreign country
