Food Safety

Management System
What Is Food Auditing
Hoo Jet Son
Bsc. Food Study
ISO 9001 Lead Auditor
FSMS Lead Auditor
Certified IPM Practioner
Certified Health Coach (IPMA – UK)

• Born and raised in home confectionery factory & Food

Court in the 80s
• Experience full spectrum of process in food industry
• Design, Setting up, Operate and consult more than
100 gerai, café, restaurants, factories, hotels and
resorts
• Credential and Achievements
• Malaysia Book of Record: First Japanese
Restaurant Chain to be certified ISO9001 &
HACCP (2004)
• Finalist QMEA Award by National Productivity
centre
POLL 1

Introduce MySelf
Name:

Company:

1 thing that I wanted to learn

from today session:
Food Industry
• Complex, global network of
diverse businesses that supplies
most of the food consumed by the
world’s population
5
Food Industry
• Highly diversified, with services and
manufacturing from small, traditional, labor
intensive to large capital-intensive and highly
mechanized industrial processes

• Covers Agriculture, Food market Food

Processing, Marketing, Wholesale and food
distribution, logistics & warehousing and Food
Service

• The Rise Global of food quality, food security

Malaysia
26.2Billion (2022) (DoSM)
and food safety

• Food Safety Audit is introduced to complete the

missing link
Model 1: What is Food Auditing
Food safety Audit
A food safety audit is a
systematic, documented activity
and independent audit where
objective evidence is gathered
and assessed to determine if a
food safety system is
appropriate and effective.
 Food Safety Standard

• Food safety standards could help to prevent food from being

contaminated.
• Food safety is ensured through the combined efforts of all the
parties in the food chain.
• ISO 22000 also known as FSMS is a strategic decision for an
organization that can help to improve its overall performance in food
safety.
• International Organization for Standardization (ISO) is an
independent, non-governmental international organization
with a membership of 165 national standards bodies.
• ISO Standards are internationally agreed by experts which
acts as a formula that describes the best way of doing
something.
• It could be about making a product, managing processes,
delivering a service or supply materials – standards cover
a huge range of activities.
 How does ISO form?
• ISO is an independent, non-
governmental, international
organization that develops
standards to ensure the
quality, safety, and efficiency of
products, services and
systems.
• ISO is also encouraging
innovation in a global
marketplace.
• The purpose of ISO is to
create a uniform
standard for members in
WTO and to ease business
conflict .
What are ISO roles?
• ISO was established on
February 23, 1947.
• The roles of ISO are to
establish a harmony
standard and user
Management system
friendly to all members
standard
in WTO
• Provide a model
• The objectives of the to follow when
ISO are to develop and setting up and
provide international operating a
standards in response management
to market needs. system.
Who is Accreditation & Certification Body?

Accreditation: Accreditation body:

• Accreditation is the • An Accreditation body
process of validation and is an organization that
verification conducted by provides accreditation
a globally accredited body service which is a
such as UKAS. formal, third party
recognition of
competence to
perform specific tasks.
Certification: Certification body:
• A certification is the • The certification body
assurance and verifies the execution
verification you receive and compliance
that conforms to the process during the
applied framework. assessment or audit as
well as ongoing annual
recertification.
Differences between SIRIM & Standard Malaysia
• SIRIM stands for the Standard and Industrial Research Institute
of Malaysia, is a corporate organization owned wholly by the
Malaysian Government, under the Minister of Finance
Incorporated.

• SIRIM QAS International is a subsidiary of SIRIM , is 1 of national

Certification Body , accredited and recognized testing, inspection
and certification body such as Standards Malaysia, UKAS, IATF,
MTCC, RSPO, APM Group, SCS, IQNet, NCB and CBTL of IECEE
Scheme, GEN, IECEx 03 Certified Service Facilities Scheme,
 Malaysian Standard
• MS is a consensus document developed by Standards
Development Committee (SDCs) within the Malaysian
Standards Development System and approved by the
Minister of Science, Technology and Innovation.
• It is a technical document that specifies the minimum
requirement of quality and safety for voluntary use by the
public.
• A standard becomes mandatory when a regulatory
agency enforces its use through the relevant Act and
Regulations.
 Establishing standard and industrial
requirements to improve , strengthen
the skills level of industry

Functions of SIRIM-
SIRIM QAS and
National owned Certification Body to
promote ISO standard in Malaysia

Standard Malaysia
National Accreditation Body to develop
national standards and other related to
standards for the benefits of Malaysia
How many • There are more than 20

certification
certification bodies in Malaysia
([Link])

bodies in According to Department of

Malaysia?
•
Standards Malaysia, there are
10 certification bodies in the
program of Food System
Management System in
Malaysia.

• Number of certified
organization for FSMS is 209
which accredited by Standards
Malaysia (updated by Dec
2020).
 Types of Audits

• Audits are either internal or external depending on the interrelationship of

the audit parties.
• An internal audit is any audit conducted within an organization and the
rest are external audits.
• Audits are further classified as first, second, and third-party audits.
 Types of auditing parties

1st Party Auditing 2nd Party Auditing

• The audits are done • The audits are done by a
• These audits assess
within an organization primary organization on
the effectiveness of
and are used for self- their supplier and
suppliers’ food safety
assessment, internal subcontractors to
system in providing
verification and determine their suitability
safe food or
continual improvement. and evaluate their
ingredients.
• Organization may hire performance.
outsider to conduct • Used for selecting new
internal audits for them. supplier or evaluating the
current one.
 3rd Party Auditing
• The audits are done on primary • Several reasons of conducting the third-
organizations by an independent body to party audit are to satisfy customer
verify that a food safety system has requirements, improve their competitive
been documented and implemented position and recognition in the form of a
accordingly. certificate.
Identify Type of Audit
• Discuss what audit activity in your organization is
classified as 1st Party Audit, 2nd Party Audit & 3rd Party
Audit (3 each)
• Share with the class
Audit Procedure
Audit Trail
An audit trail is a step-by-step
record by which accounting,
trade details, or other financial
data can be traced to their
source. Audit trails are used to
verify and track many types of
transactions, including
accounting transactions and
trades in brokerage accounts
Audit Trail
Case Study 1
Audit. The cost of goods sold (COGS), for food factory
production

Sale: RM100,000
Market COG: 25%

Actual COG: 45%

Area to focus:
Price Increase, Receiving, Storage, Stock Issuance,
Production control, machine efficiency…etc
Audit Trail
Case Study 1
Audit. The cost of goods sold (COGS), for food
factory production

Area to focus:
• Price Increase
• Receiving
• Storage
• Stock Issuance
• Production control
• machine efficience
• Pilferage
• etc
Audit Plan
An audit plan refers to the design of an audit describing the overall
audit strategy and guidelines to follow while performing the audit.
It helps in the successful completion of the audit process

• An audit plan represents a blueprint for conducting an

audit. It addresses why, when, how, where, and by whom
questions associated with audit performance.
• A good audit design identifies all the risks involved in the
operations and employs specific audit procedures to
minimize them.
• Successful planning for audit necessitates the
cooperation of the management. Auditor has the authority
to question the concerned personnel in case of any
discrepancies.
• Auditors follow more or less the same procedure for
auditing most of the companies by adhering to the
standard auditing procedures.
 Audit Plan

By Process By Procedure
 Audit Plan (By Process vs By Procedure)

• Discuss one area on What is the advantage (2) and

disadvantage (2) of each type of audit plan
• Share with the class
 FOLLOW US ON

@BIGUIDANCE

THANK YOU

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