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Table of contents
- Sampling in Sales and Use Tax and Gross Receipts Tax Audits
- Comprehensive Auditing Services in Thailand
- Auditing - Quick Guide - Tutorialspoint
- Post navigation
This has come as a great boon to the country, which has benefited from this participation in the international business community. This trend of investment has led Western-based countries to relocate production facilities within Bangladeshi borders.
As a result, American, European, and Australian business executives must be able to rely on ethical and dependable on-site inspectors throughout the production process. Finding the right personnel for this essential job can be difficult. Companies should be able to trust that their Bangladesh-based facilities are running properly and efficiently in order to maintain their position and rise above their competition. Companies based in Bangladesh can trust that our regionally based, on-site inspection agents are achieving and maintaining appropriate levels of quality control. Every step of production can be regulated through the use of a reliable inspection service.
Our inspection services in Bangladesh include the assessment of pre-production schedules and plans to ensure timely outcomes and adequate materials. A pre-shipment inspection provides quality control for your product before your order is shipped. After your manufactured product has been confirmed, inspectors can perform a container loading check to insure that the proper product and quantity are packaged and securely loaded before final payment is made and the product shipped.
All inspection results and client specifications are confirmed in detailed reports supported with photographs delivered the same day as the inspection.
Reports are also compiled and supplied to our clients to keep them apprised of the development and resolution of issues at Bangladesh-based production facilities. The output and reporting methods of our quality assurance inspectors ensure satisfaction, allowing our clients to focus on other pressing aspects of multinational business. The consistent communication from the production site to company headquarters is designed to put clients at ease with the international manufacturing process.
With over 2, trained and qualified inspectors and auditors, we guarantee to be at any factory within 48 hours. We follow the strictest hiring standards, employing only university graduates, with a minimum requirement of five years experience in quality control and auditing. Premises and Equipment 3. Raw Materials 4. Process Controls 5. Staff and Training 8. Please ensure that all the relevant personnel are available to discuss the above.
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It may be possible to obtain a high score while failing to control a critical point in the process, thereby putting customers at risk. Any scoring system must therefore employ a weighting procedure which takes account of the risk assessment of the product type. There is no substitute for the experience of a knowledgeable and well trained auditor. The retailer will have various requirements as to capacity, shelf-life and delivery deadlines. Conversations between buyers, technical managers and potential suppliers as to volume requirements in advance of the visit are essential.
Approval of a factory to supply stores with a chilled short-life product, if the factory only has refrigeration and packing equipment to supply stores daily, will usually end in short deliveries or poor quality. Allowance should be made for additional volume requirements for promotions and supply to other customers of the factory must be considered. The auditor should therefore check aspects such as cooking capacity, line speeds, cooling capacity, etc. Short shelf-life products such as poultry meat may also present other difficulties.
Supply will depend upon a schedule which allows for slaughter, chilling, packing, transport to depot and onward distribution giving sufficient days in store for sale. When planning to import from abroad this can cause difficulties. The auditor must consider measures that could be taken to extend shelf-life. Modified atmosphere packaging is particularly useful in these circumstances and the auditor may decide that provision of this is a condition of supply.
The quality of raw materials in use must be appropriate for the product and a knowledge of suitable ingredients suppliers is invaluable to an auditor. For example, if the factory produces fish ready meals, they should be serviced by companies with vessels that fish in areas that provide the best quality. Questions about the catchment area of supply should be included in the pre-audit questionnaire in order to eliminate visits to unsuitable potential suppliers. However, during the audit, raw material supply records should be checked to ensure that the fish is coming from the quoted suppliers.
Some retailers may even specify the sources of ingredients to be used in order to ensure that their own codes of practice are adhered to at all stages of manufacture and this should also be checked during the audit. The authenticity of ingredients which are claimed to be free from genetic modification or suitable for vegetarians can be checked at this stage. The type of packaging used by suppliers can also be critical.
Sampling in Sales and Use Tax and Gross Receipts Tax Audits
Sources of packaging supply, the nature of materials, e. A certain amount of previsit questioning will ensure the best use of limited time. There should be a specification for each retailer brand product that lists required checks to demonstrate this. Clear documentary evidence must be produced by the supplier to show that appropriate control measures are in place. It is therefore necessary to carry out regular re-visits to ensure that the management systems originally approved are still functioning and that no changes have been made without the prior approval of the retailer.
Audits of high care factories producing highly perishable products such as sandwiches or cooked prawns should be more frequent than those of factories which produce more stable products such as rice, flour or canned goods. Before carrying out a routine audit the supplier file should be reviewed and the previous audit report checked. The new audit gives the opportunity to ensure that matters raised previously have been dealt with.
Comprehensive Auditing Services in Thailand
If process control check sheets were found to have incorrect tolerances then the pre-audit letter should ask for more recent records of this process to be made available. These should then be inspected to verify that corrective action was taken. If training records were not up to date then the auditor should ensure that this noncompliance with approved procedure has been put right.
If more frequent checks on the number of pieces of meat in a ready meal had been requested as a result of customer complaint, then these records should also be requested in advance and checked during the audit. If there was evidence that the raw material supply base was too small to ensure adequate supply or too large to ensure adequate quality control or auditing to the agreed frequency, then the records of action taken to review the ingredient supply base should be requested.
If these records are requested in advance then the time taken for the audit is profitably spent and an opportunity is provided to review the management systems and ensure that they still provide the retailer with assurance that products are safe, legal and to the required quality. Auditors new to a site could profit by concentrating on one or two critical control points to ensure that HACCP records are valid for the process and ingredients or they may decide to check all of the records for one product manufactured on a specific day.
Auditing - Quick Guide - Tutorialspoint
There is more than one way to complete a satisfactory review audit that will demonstrate whether or not the supplier is managing the production system well. Advice may always be sought from a previous auditor but it is essential to keep an open mind and be prepared to change the process if circumstances have changed.
The results of tests by outside sources such as the Department of Health or the Consumers Association, anonymous tip-offs or adverse media reports might also lead to an audit. These audits may be carried out unannounced, particularly if there are grounds for suspicion or a whole industry review is under way.
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A useful first line check is often made at central distribution depots. Random opening of cases and packs by trained auditors with checks against key quality parameters might indicate that products were being delivered out of specification, e. Store staff occasionally report to head office that quality has deteriorated.
An example of this could be poor evisceration or excessive feathers on chickens supplied for rotisseries in store. Regular head office tastings on a rota basis might detect varying viscosity of cream, sauces or other liquid products. These variances may be dealt with initially by a telephone call to the supplier followed by more retailer checks.
However, if quality fails to return to the tolerances agreed within the specification then it may be necessary to carry out a quality audit. This will usually follow a different format from the routine variety. If the product has a long shelf-life then the auditor should ask for samples from each production still in stock to be brought out for the audit. There may also be retained shelf-life samples from each production.
The records for the last ten productions should be obtained and may need to be asked for in advance of the visit as they may be stored off-site. Finally, a store visit before the audit to collect samples currently on sale will allow the retailer and supplier to assess products together and identify where and why deviations have taken place. Audits in these circumstances might concentrate on incoming raw material checks if poor quality ingredients are evident, e. If the product was not holding up for its full shelf-life, then the check would concentrate on looking for unacceptable delays in processing and might require a detailed traceability exercise to identify the cause.
In all of these circumstances auditors should ensure that they are fully familiar with the process specification and finished product quality checks before they visit so that they can concentrate on the areas most likely to have caused the problems. Finally, it is essential that during this audit the monitoring frequencies are reviewed to ensure that potential problems are spotted and dealt with in the future and that staff are retrained where necessary on the standards that are required for the product.
Stores will record details of the type of complaint and the codings on packs brought to the customer service desk.