12 Building a print circulations audit system

12.6. An example of an audit process

• The publication (of an ABC member) registers for the audit (the ABC provides the necessary registration forms).
• The ABC trainer (manager) visits the publisher, to discuss the whole process in details, and prepares the publisher for the audit.
• The manager and the publisher agree upon the first audit period and the audit fees.
• The publisher gathers, classifies and reports to the ABC and/or the auditors the preliminary circulation data, in the format provided by the ABC.
• The ABC issues the audit invoice, which is paid (in advance, or not), by the publisher.
• The ABC places the audit order to the auditor.
• The auditor arranges the audit date and place with the publishers, and they agree on which documents and information the publisher should prepare and submit to the auditor.
• The ABC (or auditor) verifies if the data sent by the publisher is correctly reported (checks for addition mistakes, missing information, misclassifications, etc.). In case of problems, they make the necessary adjustments.
• The auditor visits the publisher, and carries out the audit. In case any data is not claimed correctly, or not backed by enough auditable proofs, the publisher makes the necessary modifications/corrections. If major problems are identified, the auditor reports to the ABC, and, if it’s the case, he stops the audit, and writes a detailed report to the ABC. The report is submitted to the competent ABC forums (auditing director, technical committee, etc.) for review. A final report is to be issued, and, in the worst case, a statement is published.
• If no problems occur, or they are settled, the auditor closes the audit, and issues a clean (without opinion) audit report. The audit report is approved (signed) by the publisher, and then sent to the ABC.
• The ABC audit administration reviews the audit report, archives it, and publishes the audit certificate.
• The ABC formally announces to the publisher that the audit has been completed, and it has the right to use the ABC label/logo.

Send your comment to the author