Audit scope and plan

1. Regulatory Concept & Core Standards

In this video we will work through a concrete decision: prepare an audit with defined criteria, limits and independence. The aim is to explain the criterion used and apply it to a workplace situation. We will start with the concept, move to the procedure and finish with a case to solve. A review checks a specified scope using available evidence. It does not automatically certify an organisation. Findings distinguish design, operation, effectiveness and sample limitations.

Scope identifies entities, processes, periods and requirements. Criteria may come from law, policies and approved procedures, but distinguish those sources. Suggested good practice is not a legal duty without a basis. The team needs competence and independence from the work assessed.

Apply the following rule: Article 9 generally covers entities with at least 50 employees. A threshold of at least ten applies to the specified principal healthcare, water, waste and environmental activities. Listed state bodies and municipalities are covered irrespective of headcount, and additional sectoral requirements exist. The trusted person, zaupnik, is appointed from employees. An external provider may receive reports, but purchasing a platform does not replace the trusted person’s statutory tasks.

2. Practical Implementation & Procedure

Define objectives and audit questions. Gather current criteria and plan sources and tests. Select samples and explain limits. Combine documents, interviews and demonstrations. Set minimum access and record protection. If the team recently designed the control, assess how to preserve review objectivity. Before moving on, turn this procedure into a sequence you could explain to a colleague. Identify the first check, the action that depends on its outcome and the record that allows the decision to be reconstructed. Follow the sequence on screen and identify the point where an error would change the result.

3. Case Study & Compliance Action

The team reads a policy in two hours and wants to certify complete compliance. It has not tested access, deadlines or real cases. Now read the case carefully. Separate established facts from information you would still need to confirm. Do not add motives or events that have not been described. This distinction matters when choosing a response proportionate to the information available.

The exercise is as follows: Can this support a comprehensive certificate of operation? Choose an answer and write one sentence explaining it. During the pause, compare your choice with the criteria we have just considered. Also think about the material you would retain to explain the decision later.

No. It supports findings on reviewed documents and further steps. Evidence scope limits the conclusion.

One mistake to avoid is: using total-assurance language for an assessment covering only part of the programme.

Now apply the national rule to a second decision. A subsidiary copies its foreign headquarters’ procedure without its own assessment. What must it check?

Identify the Slovenian entity, employees, public or private status and article 9 exceptions. Appoint the trusted person and define tasks. Shared technology or external receipt does not replace national obligations.