ChildForum Office of Pre-Primary Education

ChildForum Office of Pre-Primary EducationLead advisor on early childhood care and education 
National membership 
organisation

Publisher of the New Zealand-International Research in Early Childhood Journal

 

Audits - Internal and external audits and guidance for doing these

© Childforum

 

website 35 2Definition

An audit is an inspection and questioning by an independent person of a report, a process or a system to see how well that report, process or system meets an agreed predetermined standard. This usually requires inspection of the internal control systems that produced the report.

An audit can address any activity or report, not just finances, e.g.

  • Are our Health and Safety systems and practices up to the standard required by law or to the higher standard we have set?
  • Are our teaching methods and results up to Ministry of Education's (MoE’s) or other standards?
  • Do we systematically look at future risks our business might face and plan now to avoid or reduce them?

These kinds of audits are not currently required by the MoE but they are clearly useful for good management of a business. Many directors, owners, or head offices undertake or hire others to undertake internal audits of many of their service’s activities.

Some businesses reciprocally audit aspects of each others’ services for mutual support.

 

Two kinds of Audit 

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