ACSA COR Test

Question 1

What is an OSAR?

Answer 1

An OSAR is an On-Site Audit Review.

Partnerships conducts On-Site Audit Reviews (OSARs) on a sample of COR audits each year. OSARs are designed to validate the auditors’ findings and ensures auditors followed the applicable audit process.

Question 2

What are the COR Types?

Answer 2

There are four COR types:

• 3 - Year COR - 12 Months Doc
• 1 - Year COR - 3 Months Doc
• 6 - Month COR - Case by Case
• Temporary Letter of Certification - Less than 3 Months Doc

Question 3

What is a Temporary Letter of Certification?

Answer 3

A Temporary Letter of Certification is for employers that have recently developed an HSMS but have fewer than three months’ worth of records.

Question 4

What are the timelines of an audit?

Answer 4

The timelines of an audit are:

• 45 Days - Data Gathering
• 21 Days - Report Writing

ACSA audit timelines are based on calendar days, including weekends and holidays.

Question 5

How long do you have to submit Quality Assurance Amendments?

Answer 5

The auditor should return clarifications no later than 15 days from the date they received feedback from QA.

• The maximum amount of time allowed for clarifications is 30 days.

Question 6

What needs to be in a Validation Note?

Answer 6

A Validation Note must

• Answer the audit question.
• Justify the points awarded or withheld.
• Identify the validation technique used.
• Be professional in style and content.
• Give at least one company-specific example.

Question 7

What must not to be in a Validation Note?

Answer 7

A Validation Note must not:

• Refer to a specific employee.
• State the auditor’s opinion.
• Restate the questions justifying the score awarded
• Contradict related questions.
• Be boilerplated or templated.

Question 8

What are the Documentation Sampling Methods?

Answer 8

The Documentation Sampling Methods are:

Judgement

• Use the auditors Judgement
• When employer has unique operations.

Random

• When other sampling methods are not appropriate.

Interval

• Use a systematic interval to select each unit for the sample.
• Ex. Choose every 3rd document for review, choose every 10th day of the month.

Time Block

• Choose records from a specific block of time.
• Ex. Choose all records from January to March.

Stratification

• Based on high risk activities.
• To ensure a selection of high risk activities.

Question 9

What are the Types of Scoring?

Answer 9

The Types of Scoring are:

• All-or-Nothing
• Range Scoring
• Cascading Questions
• Not Applicable (N/A)

All-or-Nothing

• Either 0 or full marks are awarded if positive indicators meet 70% (or other specified percentage)
• Indicated by a comma between the zero and the possible score e.g. (0,5).

Range Scoring

• Points awarded within an allowable range of scores based on the percentage of positive indicators.
• Indicated by a dash between the lowest and highest positive scores e.g. (0-20).

Cascading Questions

• Score is linked to a score on an earlier related question.
• Procedure shown in both questions and scoring instructions.

Not Applicable

• Used when question does not apply to the employer (auditee).
• Examples shown in scoring instructions.
• Must be justified in writing in validation notes and executive summary.

Question 10

What are the rules for rounding?

Answer 10

The rules for rounding are:

• Round down from 0.1 to 0.4 to the nearest whole number.
• Round up from 0.5 to 0.9 to the nearest whole number.

Question 11

What are the two types of documents?

Answer 11

The two types of documents are:

• Directive Documents
• Operational Records.

Directive Documents

• Also known as standards.
• Includes policies, standards, procedures, codes of proactive, etc.

Operational Records

• Validates compliance with standards.
• Includes completed forms or other written records.

Question 12

What is an observation?

Answer 12

An observation is to verify that activities noted in the documents and interviews are taking place.

• Auditors should use the observation checklist included in the audit tool.
• Note - This is not a detailed inspection.

Question 13

What is the purpose of interviews?

Answer 13

Interviews will show how well everyone understands the polices and processes in place.

• Interviews can be formal and informal and all questions are included in the ACSA Audit Tool.

Formal Interviews

• One-on-one.
• Directly answer audit interview questions.
• Used for scoring.

Informal Interviews

• Discussions between employees and the auditor.
• Not used towards formal interview results and audit score.

Question 14

What’s in a 1 – Year COR?

Answer 14

1 – Year COR - 3 Months Documents

Criteria

• Health and safety program documentation is under 12 months.
• Major changes to health and safety program.
• General economic conditions. (Lower than normal activity level)
• Recertifying without enough historical documentation from the earlier year.

Question 15

What’s in a 6 month COR?

Answer 15

6 month COR – Case by case

Criteria

• Recertification only (must hold COR)
• No active worksites, or too low of an activity level to represent.
• Pre-approval needed from ACSA.
• Administrative audit only, observation and interview questions are not evaluated.

Question 16

What are the three parts in the Auditor Code of Ethics?

Answer 16

The three parts in the Auditor Code of Ethics are:

• Ethical Conduct
• Professionalism and Honesty
• Avoiding Conflicts of Interest

Question 17

What elements make up Ethical Conduct?

Answer 17

Ethical Conduct includes:

• Confidentiality
• Professional Conduct
• Diligence
• Accuracy
• Completeness
• Clarity
• Honesty
• Objectivity
• Relevance
• Timeliness
• Corporate Opportunity
• Duty to Report
• Compliance with Applicable Standards
• Compliance with Legislation

Question 18

What is ethical Professionalism and Honesty?

Answer 18

Ethical Professionalism and Honesty means:

An auditor is to maintain the highest standards of honesty, integrity, diligence, and professionalism in the performance of their duties.

Including engagements and dealings with employers and with the ACSA.

Question 19

Describe Conflicts of Interest.

Answer 19

Conflicts of Interest include:

• An audit on a system you worked on in the last 12 months.
• An audit for a For a friend.
• Making recommendations to sell your services.
• Marketing auditor services.
• Performing Cross Audits

Question 20

What are Auditor Certification Maintenance requirements?

Answer 20

Auditor Certification Maintenance requirements are:

• Complete and submit one acceptable audit on an annual basis, or submit a COR Maintenance Action Plan.
• Attend the ACSA re-certification course every third year.
• Adhere to the Code of Ethics and Conflicts of Interest policy.

Question 21

What are Auditor Certification requirements?

Answer 21

Auditor Certification requirements are:

• Take PHSM and ATP courses.
• Submit a self-qualification audit within 66 days.
• Review and send any clarification to QA within 15 days.
• Complete all round of clarifications within a maximum of 30 days.
• Adhere to the Code of Ethics and Conflicts of Interest policy.

Question 22

What is included in the Executive Summary Report?

Answer 22

The following is in the Executive Summary Report:

• Summary of findings.
• List of HSMS strengths.
• Auditor’s suggestions for improving the employer’s HSMS

Executive Summary Structure

1. Thank the organization for their efforts and aid during the audit.
2. Show at least three areas where improvement is needed.
3. Thank the company for the opportunity to present the audit findings.

Question 23

What is a field note?

Answer 23

A field note is a detailed note take while on site recording employer-specific details, direct questions, and the auditors own impressions.

Description

• Reflect on what was seen and record findings.
• Short form.
• For the auditors use only.

Question 24

How much of a WCB discount can you get with a COR?

Answer 24

Companies with a COR can recieve up to a 20% reduction in WCB premiums and my be eligble for WCB rebates.

Question 25

What agenda items are in the Pre-Audit Meeting?

Answer 25

The pre-audit meeting sets the framework and tone for the audit activities that follow and include: * Purpose of the audit * Audit process (what will happen) * Expected outcomes * Wrap-up meeting * Confidentiality of process * Auditor ethics * Audit schedule

Question 26

What agenda items are in the Post-Audit Meeting?

Answer 26

The post-audit meeting agenda has four parts: * Thank the employer. * Review the preliminary audit results. * Next steps in the audit process. * Recommend the development and implementation of an Action Plan. **Thank the employer.** * Recognition for employer efforts and credit. * Inform the company that all materials have been returned. **Review the preliminary audit results.** * Restate how the program was verified using DIO. * Site locations visited and the number of employees interviewed. * Recognition of successful elements of the HSMS. * Reasonable and practical recommendations from improvement. **Next steps in the audit process.** * Final audit score is presented after QA process. * Auditor will be contacted by ACSA QA if revisions are needed. * When Quality Assurance review is approved the company will be notified. * Employer will receive final report. **Recommend the development and implementation of an Action Plan.**

Question 27

What are the types of audits?

Answer 27

There are four common types of audits: * Baseline * Auditor Qualification (Self Qualification) * COR Maintenance * COR Certification

Question 28

What are the other audit types?

Answer 28

There are three other audit types: * Action Plan (Post Audit) * Documentation Only Audit * Post Event Audit **Action Plan (Post Audit)** * Focused approach to implement suggestions for improvement from **earlier audit**. * Audit report has suggestions for improvements. **Documentation Only Audit** * An evaluation of documents including policies and records, against an audit standard. * **Used when the employer does not have field work to be audited.** **Post Event Audit** * Conducted following significant organization loss. * Triggered by WCB, OHS, or CP. * **Conducted by an external auditor.**

Question 29

What are the four audit methods?

Answer 29

There are four audit methods: * Limited Scope * Action Plan (COR Maintenance) * Multiple Account (Group) Audit * Team Audits

Question 30

What is a Limited Scope audit?

Answer 30

A Limited Scope audit is an audit that focuses on only one or a couple of elements form the audit tool. * Used when a company gets between **70-79%** and / or does not meet the certification audit standard in **one or more elements**. * Must be pre-approved by the CP.

Question 31

What is an Action Plan (COR Maintenance)?

Answer 31

An Action Plans (COR Maintenance) is an alternative to conducting an audit. * Action plans are designed to implement suggestions for improvement from previous audits. * Available to COR certified companies in **maintenance years only**. * Must be pre-approved by the CP.

Question 32

What is a Multiple Account (Group) Audit?

Answer 32

A Multiple Account (Group) audit is an audit that has more than one employer WCB account number covered in the scope of the audit. * An eligible employer must get approval from the ACSA COR department to conduct a Group Audit. * Used for larger companies with **multiple WCB accounts** that seek certification with one audit.

Question 33

Q: What are the interview sample size minimums for the following? * \<5 * 5 * 6-7 * 8 * 9

Answer 33

A: The interview samples sizes are: * \<5 = All * 5 = 4 * 6-7 = 5 * 8 = 6 * 9 = 7

Question 34

Q: What are the interview sample size minimums for the following? * 10-11 * 12-14 * 15-16 * 17 * 18-20

Answer 34

A: The interview samples sizes are: * 10-11 = 8 * 12-14 = 9 * 15-16 = 10 * 17 = 11 * 18-20 = 12

Question 35

Q: How many sites must be visited for the following: * 1 site * 2 sites * 3-4 sites * 5-8 sites * 9-30 sites

Answer 35

A: The following sites must be visited: * 1 site = 1 * 2 sites = 2 * 3-4 sites = 2 * 5-8 sites = 3 * 9-30 sites = One Third The main office / shop must always be included in the scope of every audit.

Question 36

Q: What would be considered Conflicts of Interest for an external auditor?

Answer 36

A: The following can be considered a conflict of interest: * Having direct input into the company’s program development in the previous 12 months. * An eternal auditor making recommendations for personal financial gain. * Having a business or personal relationship with someone in the company within 12 months prior to the audit. * Undertaking a reciprocal audit. (e.g. auditing each other’s company operations)

Question 37

Q: Describe the conflict of interest specifics if an Auditor or a member of the Auditor’s Corporate Group has provided services for a company in the last 12 months.

Answer 37

A: An External Certification Audit for an Employer can not be performed if the Auditor or a member o the Auditor’s Corporate Group has helped to: * Build * Establish * Implement * Advise or consult upon * Or maintain the employer’s health and safety management system or processes This applies to the 12 months preceding the date of first data gathering in relation to the External Certification Audit date.

Question 38

Q: Describe the conflict of interest exceptions for an Auditor or a member of the Auditor’s Corporate Group who has worked for the company in the last 12 months.

Answer 38

A: An Auditor or a member of the Auditor’s Corporate Group can perform the following work for a company in the 12 months preceding the audit: * Delivering standard ACSA courses. * Delivering generic training courses. * Providing services that are not directly evaluated by the audit instrument.

Question 39

Q: Describe the conflict of interest for an Auditor or a member of the Auditor’s Corporate Group who has a personal relationship with members of the company.

Answer 39

A: An External Certification Audit can not be performed for an Employer, if the Auditor or a member of the Auditor’s Corporate Group has a personal relationship with: * The Employer’s owner * Any key employees * A member of the Employer’s management group. This includes **actual** and **perceived** personal relationships.

Question 40

Q: What must you not do when making recommendations?

Answer 40

A: Do not make recommendations in an External Certification Audit with the intention of using them to market or justify the purchase of additional business services from either the Auditor or members of the Auditor’s Corporate Group.

Question 41

Q: Can you market your services during an External Certification Audit?

Answer 41

A: Do not market Auditor services or those of the Auditors Corporate Group to the Employer while performing the External Certification Audit.

Question 42

Q: Details the purpose of Site Familiarization

Answer 42

A: The Site Familiarization tour lets the auditor see the company’s operations and lets the employer pass along any pertinent information before the audit starts.