Audit areas for audit of Quality of Packing Bags for Cement Packing

Background:

Quality control is applied to achieve company’s vision to be a distinguished company. By maintaining a standard quality of packing bags often termed as PP Bags, the company can increase its brand in the market. Further, certain industries such as Cement industries are regulated by BIS (Bureau of Indian Standards) norms. The company has to maintain at least the standard categorized for the selected industries and products.

Now we may come across in our audit career to do the audit of Quality Control of Packing Bags of any cement company. In this article we would discuss certain key areas to be looked for while carrying the quality audit of PP Bags.

Audit Areas:

> First obtain an understanding about the standard BIS norms for maintaining the quality of PP Bags applicable for the industry.

> Check whether the company has its internal quality guidelines which should always be in accordance with BIS guidelines. In general the companies keeps internal standards higher than the BIS. Also the company’s set up tolerances for each specifications.

> The quality department is required to do the sample check for each and every lot of material entering the factory. To elaborate, for each GRN, samples need to be collected and quality check for such sampled bags is required to be done.

> Also ensure practice is incorporated in the company to issue the PP Bags by the store department for packing only after the quality of such PP Bags is confirmed by the Quality Department. Generally the quality department issues Quality Test Certificate to the stores department for each GRN, after receiving the test certificate the bags are issued for packing.

> Now the quality check for PP Bags is carried out on various specifications such as, in terms of dimension, mass, ends and picks, strength, etc.

> Obtain the Quality Test Report issued by Quality Department and review the following considering the tolerance criteria if any:

• • Dimension-Review whether actual Length, Width, Valve Depth, Valve Width, is as per the standard.
  • Ends and Picks-Review whether actual end and picks, is as per the standard.
  • Strength-Review the strength in terms, Breaking Load-length/Width, Breaking Load- Seam (Bottom/Top), Elongation at Break of Fabric, Ash Content is as per standard. Note that ash content in no case should increase the standard.
  • Review the Art Work,whether it’s as per standard norms.
  • The most important area to review is the sample sizeto be taken for quality check. In general companies have a defined range of sample size based on the GRN quantity. Review the actual sample taken comparing the GRN Quantity. In many cases average result is also required to be considered. Review whether it is proper or not.
  • Review the time taken by the quality department to do the quality check for a particular lot of material and issue the Test Certificate to the stores department. Review and report for the considerable delays.
  • In case where the quality of PP Bags is not as per standard norms, review whether such bags are returned to vendor or not. Also check the internal penal provisions followed by the company in case of such rejection and if applicable whether such amount is recovered from vendor or not.