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CAQ Lessons Learned – Performing an Audit of Internal Control In an Integrated Audit

An operation that wishes to become certified can apply for certification to any of the 98 certifying agents located anywhere in the world. Organic operations must maintain an organic system plan (OSP) that has been agreed to by the certifying agent. This plan must include descriptions of how the operation will meet NOP regulations, including descriptions of monitoring practices, materials to be used in organic production or handling, and procedures to prevent the commingling or contamination of products in a split operation. Audit Report 01601-03-Hy 6 14 The agent reviews the OSP and other application materials to determine whether the operation complies. | CAQ Lessons Learned - Performing an Audit of Internal Control In an Integrated Audit February 2009 S CENTER FOR AUDIT QUALITY I Serving Investors Public Company Auditors the Markets Affiliated with the American Institute of CPAs CENTER FOR AUDIT QUALITY Serving Investors Public Company Auditors ĩẩ the Markets Table of Contents CAQ LESSONS LEARNED - PERFORMING AN AUDIT OF INTERNAL CONTROL IN AN INTEGRATED AUDIT------------------------------------ ----------------------1 Notice to Readers-----------------------------------------------------------1 Introduction and Purpose----------------------------------------------------2 Executive Summary-----------------------------------------------------------3 Organization of the document------------------------------------------------9 SECTION 1 UNDERSTAND AND USE MANAGEMENT S ASSESSMENT AND DOCUMENTATION AS A STARTING POINT--------------------------------------------- 10 Lesson Learned 1----------------------------------------------------------10 Lesson Learned 2----------------------------------------------------------12 Lesson Learned 3----------------------------------------------------------14 Lesson Learned 4----------------------------------------------------------16 Lesson Learned 5----------------------------------------------------------17 SECTION 2 INTEGRATE THE AUDITS--------------------------------------------------19 Lesson Learned 6----------------------------------------------------------19 Lesson Learned 7----------------------------------------------------------21 Lesson Learned 8----------------------------------------------------------22 Lesson Learned 9----------------------------------------------------------24 Lesson Learned 10---------------------------------------------------------26 SECTION 3 ESTABLISH THE RIGHT TEAM----------------------------------------------27 Lesson Learned 11---------------------------------------------------------27 Lesson Learned .