The Role and Responsibilities of Aviation Auditors in Risk-Based Auditing

Introduction by Sofema Online (SOL) www.sofemaonline.com

To consider the Role of the Aviation Auditor in Risk Management?

Whilst it is the responsibility of the leadership team ultimately to assume control of the organisation's risk appetite, the actual day-to-day accountabilities related to specific tasks are usually delegated to other persons within the organisation.

We could agree that the primary role of the Aviation Auditor is to evaluate the effectiveness of the risk management procedures that are currently in place.

The aviation auditor within a risk-based system will carry out “selected” audits related to the degree of exposure which has been identified for a particular business area in particular related to both regulatory compliances as well as ensuring a low level of “findings” concerning alignment with the organisations identified risk objectives.

Ideally, Risk Based Quality Assurance activities are able to confirm that the most significant organization risks are being managed effectively moreover that the processes that govern and monitor these risks are themselves effective.

Acting on the Audit Report

The resulting audit compliance report will form the basis of data which is required for continuous improvement by identifying any shortcomings.

» The information within the audit compliance report will enable both a detailed understanding of compliance against the selected risk appetite as well as to support enable mitigations to be proposed, and
» enable the business area owners / leadership team to implement any required mitigations.

Having this level of compliance monitoring gives the business assurance that the risks they face are being tackled, and that appropriate steps are being taken to identify and manage the full range of business risks.

Managing Risk Data

One of the problems which impact the role of the Aviation Auditor related to Risk Based Auditing is the inconsistent collection of risk data. It's vital that the best quality of Data is available to support the effective performance of the audit and to provide a full picture of current performance with validation of the current procedures, process and auditing periodicity.

The Need for Audit Objectivity

Typically, aviation auditors are objective and analytical with the ability to provide an impartial assessment.

Essentially the role of “Auditing” best practice risk management processes should cause no issues as long as the auditors who may also assume any kind of management responsibility are not directly associated with the implementation of any of the audited processes, in this way to avoid any conflicts of interest.

Next Steps

Sofema offers EASA Compliant Organizational Development through Risk Based Auditing & Measurement of Effectiveness as a 2 Days training program available as a classroom, either in-company or open, or as a web-based instructor-led training course. For additional details, please see www.sofemaonline.com or email team@sassofia.com