One of our Students asked the following question...
Is the Audit Checklist also to be forwarded to the Auditee? Or is it a checklist that the auditor has written for themselves to be used as a follow-up checklist for the on-site audit activity?
This is not a clear cut YES or NO answer.
It depends on the processes in place for the organisation you are conducting the audit for.
Speaking from my own experiences a checklist used for either the document review stage OR the actual audit is the tool that the auditor uses to direct and control the process. It keeps the auditor on track and ensures that the areas planned to be covered actually are. In this circumstance, the checklist is normally the auditor’s own tool and is NOT provided to the auditee or client with the Document Review Report. The Report would normally include the ‘findings’ of the document review so that the auditee understands what their actions should be to prepare for the audit.
In saying this I have completed audits for some clients where I did use their supplied checklists to manage the areas covered AND it was a requirement that the completed checklist be provided to the client with the report.
As mentioned earlier, it really does depend on who you are conducting the audit for and what their processes are as to whether the checklist forms part of the document review report or not.