how to cope with “risk based” audit programs
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Federal Department of Economic Affairs DEA /Federal Department of Home Affairs DHA
Federal Food Chain Unit FFCU
How to cope with “risk based” audit programs
Thomas Lüthi, MSc ETH, MSc, MSc, NDS I&D
Federal Food Chain Unit
Meeting of national audit systems network – Grange/Eire – March 2011
3Meeting of national audit systems network – Grange/Eire – March 2011
Auditing within a federal state...
3 Federal Offices
Cantons:
26 agriculture authorities
22 veterinary authorities
20 food safety authorities
4Meeting of national audit systems network – Grange/Eire – March 2011
Organigramm Bund Federal Council
Federal VeterinaryOfficeFVO
SwissmedicFederal Office ofPublic Health
FOPH
Federal Department ofFinance
FDF
Federal Department of Home Affairs
FDHA
Federal Department ofEconomic Affairs
FDEA
Federal Office ofAgriculture
FOA
Federal Customs Administration
AgroscopeALP
Institute of Virology and Immunoprophylaxis
IVI
Federal Food Chain Unit FFCU
Cantonal Veterinary Services
Cantonal Food Inspection Services
Official Veterinarians (Executive)
Official Veterinarians
(Abattoirs)
Food Inspector (Executive)
Food InspectorOfficial
Veterinarians(Animal Health)
Cantonal Agriculture Services
5Meeting of national audit systems network – Grange/Eire – March 2011
Federal Food Chain Unit - Tasks
To audit the implementation and enforcement of national legislation
- by cantonal authorities in the fields of food safety, animal health and animal welfare
- by federal authorities in the field of feed control, import of animals and products of animal origin from third countries
To prepare and coordinate implementation and evaluation- of the multi-annual national control plan (MANCP)- of contingency plans
6Meeting of national audit systems network – Grange/Eire – March 2011
Organisational Chart FFCU
Feed farm animals
Animal Welfare (Farm animals)
Animal Health
Hygiene Primary production
Slaughter
Processing/ distribution meat
Processing/ distribution eggs, honey
Processing/ distribution milk
Processing/ distribution food of plant origin
Gastronomy, retailer
Finance/ Personnel: FVOFinance/ Personnel: FVO
Public Relations: FVOPublic Relations: FVO
Logistics: FVOLogistics: FVOCoordination platform (CP)
O ffice Q uality Assurance
Prim ary production Processing/ distribution
Audits M ultiannual National Control P lan
Head of FFCU
M eeting of the office directors(M O D)
8Meeting of national audit systems network – Grange/Eire – March 2011
FFCU – Certified (ISO 9001:2008)
9Meeting of national audit systems network – Grange/Eire – March 2011
Auditing the implementation of the national food legislation
FFCU is presently working on 3 audit subjects:
Animal welfare (ongoing) cantonal offices
Import (in preparation) federal and cantonal offices
Border Inspection Posts (new program in preparation) federal offices
10Meeting of national audit systems network – Grange/Eire – March 2011
General context for future audits: risk-based
Subjects considering the whole food chain Risk based selection of cantons and offices Taking into account the MANCP Currently relevant topicsAccording to decision 677/2006/EC
11Meeting of national audit systems network – Grange/Eire – March 2011
2006/667/EC (5.1) Interpretation FFCU Is it ok?
A systematic approach should be applied to the planning, conduct, follow-up and management of audits. To that end, the audit process should:
be the result of a transparent planning process…..
transparency in each step, updated information given to MOD, CP, involved people, public, etc.; reports are available to everybody
…form part of an audit program that ensures adequate coverage of all relevant areas of activity …
each area of activity is considered; risk-based audit in each area of activity
…all relevantcompetent authorities …
selection of competent authorities is risk-based, it depends on audit program
…appropriate risk-basedfrequency …
each area of activity is audited minimum once in 5 years, exceptions given by MOD or expert group
…over a period not exceeding five years …
the audit process covers all 4 areas in 5 years
FFCU concept
12Meeting of national audit systems network – Grange/Eire – March 2011
Subject 2008 2009 2010 2011 2012
Food safety X X X X X
Animal welfare X X
Animal health X X
Feed X
Exemple Swiss audit programs according to 2006/667/EC
X = Audit „Milk and meat“X = Audit „Animal welfare“X = Audit „Import“
13Meeting of national audit systems network – Grange/Eire – March 2011
7 principles of a risk-based audit program
14Meeting of national audit systems network – Grange/Eire – March 2011
1. Scope of audit - A risk based audit program describes what control areas (food safety, animal welfare, animal health, feed) are covered and whether there are any interfaces with other control areas.
2. Risk identification - A risk based audit program describes what risks were considered when drawing up the program. It shows what risks are meant in detail and how these are differentiated from other risks. Risks are strictly distinguished from hazards. Risks are characterized by hazards, impacts and the likelihood of them coming to pass.
3. Input - A risk based audit program shows transparently what information has been used and how it was assessed. It is shown in a way that is open to scrutiny how the risks are assessed and prioritized.
4. Processes - A risk based audit program describes the processes involved. It shows the methods used and, in particular, explains the flow of information and documentation, the responsibilities and the authority of the departments involved.
7 principles of a risk-based audit program (a)
15Meeting of national audit systems network – Grange/Eire – March 2011
5. Output - A risk based audit program describes what the output of these audits is, what the findings are used for and what measures may be initiated.
6. Evaluation - A risk based audit program shows how this was evaluated with regard to its impact on the risk identified and studied and what conclusions were drawn from this.
7. Corrective action - A risk based audit program explains what action was taken to control an identified and audited risk.
7 principles of a risk-based audit program (b)
16Meeting of national audit systems network – Grange/Eire – March 2011
Food
Feed Animal welfare
Animal diseases
FFCU
Input OutputBases
EU/FVO
Federal Offices
Politics
Enforcement
Expert group
Federal Offices process
Audit process
5 years
risk based
882/20042006/667
Audit programs list
MOD
Order
Audit process FFCU
1 1
1 1
4
5
2
3
5
6
7
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