External audit
An independent judgment on organizational processes
If you want to evaluate the processes within your company and/or the financial reports in detail, you can request an external audit. In this blog we take a closer look at what an external audit exactly entails and what the implementation looks like. You can also read more about the benefits of an external audit.
What is an external audit?
An external audit is also known as a Third Party audit and is always performed by an auditor from a certification body, like DEKRA. The purpose of the external audit is for an independent, external party to determine whether an organization meets certain requirements. These can be requirements of laws and regulations, legal requirements or requirements that are part of a standard. When the organization is assessed against a standard, it can subsequently receive a certificate. This certificate is proof that the company or institution meets all requirements. Subsequently, the external audit is repeated periodically to check whether the organization still meets the requirements. You can only obtain certain certificates and quality marks through an external audit.
How is an external audit performed?
The objective of the external auditor is to objectively determine whether the organization meets certain requirements. Because no standard or law is the same, the content of the external audit differs per type of certificate. Yet, most external audits of a standard broadly follow the same steps:
1. Preliminary investigation
During the first phase of the external audit, the auditor reviews the documents related to the processes and/or practices covered by the certificate. The auditor checks whether all mandatory documentation is present and complete. These documents were collected by the organization itself during an internal audit​. If the auditor concludes that the organization is ready for the next step of the external audit, he starts the second phase.
During the first phase of the external audit, the auditor reviews the documents related to the processes and/or practices covered by the certificate. The auditor checks whether all mandatory documentation is present and complete. These documents were collected by the organization itself during an internal audit​. If the auditor concludes that the organization is ready for the next step of the external audit, he starts the second phase.
2. On-site audit
The second phase of the external audit consists of an on-site investigation. The auditor checks whether the processes and working methods described are also being implemented correctly. This is done, among other things, through interviews and shadowing the persons responsible within the organization.
The second phase of the external audit consists of an on-site investigation. The auditor checks whether the processes and working methods described are also being implemented correctly. This is done, among other things, through interviews and shadowing the persons responsible within the organization.
3. Certification
If the external audit shows that the organization meets all requirements in the certification scheme, the organization can receive a certificate.
If the external audit shows that the organization meets all requirements in the certification scheme, the organization can receive a certificate.
What are the benefits of an external audit?
The main advantage of an external audit is that you can always be sure that the auditor will assess with a objective view whether your organization meets the relevant requirements. Another plus is that the auditor is not familiar with the habits within the organization. This allows him or her to point out points for improvement within the organization with a fresh look that their own employees do not quickly perceive due to 'blind spots'. The interviews that the auditor conducts with the employees and the shadowing often provide new insights.
Who can perform external audits?
As an independent certification body, DEKRA is authorized to carry out external audits. With DEKRA, you will always get the right knowledge and skills. In addition, our auditors always carry out their work with an eye for the human factor. Our auditors guide you from the preparation to the end of the external audit. Read more about our external audits
here​.