Introduction to the Turtle Diagram for Internal Auditing
The Turtle Diagram is a structured method used in process auditing to visualize and analyze key elements of a process. It helps auditors assess the effectiveness of process execution by examining inputs, outputs, resources, methods, controls, and interactions within the process. While not mandatory, applying the Turtle Diagram in internal audits provides a systematic way to ensure comprehensive scope coverage, align audit activities with objectives, and identify potential areas for improvement. This approach enhances consistency, clarity, and effectiveness in evaluating process performance during internal audits.
Below is the example of Turtle Diagram audit Outcome
Auditor Name | Assigned Auditor | Example: Daman Huri Mohammad |
Standard | The standard that the company subscribed | Example: ISO 14001 |
Audit Method | The method used to conclude the audit findings either Document Review, Onsite Observation, Interviews with Personnel or any combination of methods | Example: Onsite Observation & Document Review |
Department | The area of auditing to be evaluated to meet the objectives | Example: Maintenance Department |
Process Name | The process being evaluated as defined in the Process Interaction or is determined as per Clause 4.4.1 of the ISO 9001 standard. | Example: Scheduled Waste Management |
Standard Clause Number | Referring to clause number of subscribed standards | Example: Clause 6.1.3, 8.1, 7.2 of ISO 14001:2015 |
Audit Criteria | Outlines the SPECIFIC policies, procedures, or requirements used as a reference in the audit. | Example: Scheduled Waste Management Procedure, EQA 2012 Amendment, Scheduled Waste Regulation 2005 |
Process Input | Reference points or acknowledged elements related to the audited process, including materials, equipment, machines, workforce competency, awareness, and skill levels necessary for process execution, as specified in the Audit Criteria. | Example: Scheduled Waste operation shall be executed as defined in internal Scheduled Waste Management Procedure, EQA 2012 Amendment, Scheduled Waste Regulation 2005 |
Process Output | Elements related to the intended outcome, such as the final product, service, or process compliance with quality and regulatory requirements. | Example: Demonstrates compliance to Scheduled Waste Management Procedure, EQA 2012 Amendment, Scheduled Waste Regulation 2005 |
What? | Specific tasks, procedures, or operations observed during the audit process, aligning them with the relevant audit criteria. | Example: Transfering SW, transportation of SW, maintenance of record keeping. Sample: Consignment No: 1049, 4535 and 1234 |
Who? | Who are personnel responsible for the process, including their competency, training, and awareness, in relation to the audit criteria. | Example: SW Competent Person (Yap Ah Loy) |
Method & Measure | The assessment of process performance against Standard Operating Procedures (SOPs), work instructions, and Key Performance Indicators (KPIs) used for monitoring and control. | Example: 100% to comply SW Regulation, 100% accuracy of inventory and transaction |
Effectiveness | State of the effectiveness of process execution, focusing on the monitoring mechanisms used to assess whether the process meets its intended goals. | Example: The records are maintained. PIC able to answer all questions and competency certificate (CEPSWaM) is valid |