What is a Horizontal Audit?

A horizontal audit involves the examination of the same activity across an organization. This activity is designed to detect differences in how processes are handled in different parts of an organization. Where there are differences from the standard approach, training is used to bring a process back into line with the standard approach. Horizontal audits can also be used to assess how well a process functions in multiple situations; the result may be a change in the baseline process.

Examples of a Horizontal Audit

Here are several examples of horizontal audits:

Safety compliance audit. A review of the adherence to safety protocols and regulations across all departments.
Environmental management audit. An assessment of the implementation of environmental policies and practices organization-wide.
Supplier quality management audit. An audit of how supplier quality is managed across various procurement departments or product categories.
IT security audit. An evaluation of cybersecurity measures across departments that handle sensitive data.
Training audit. A review of the adequacy of training programs and certifications across an organization.
Document control audit. A review of how well policies, procedures, and records are version-controlled and accessible in each department of a business.
Budget adherence audit. An evaluation of the financial discipline and adherence to budgets across all cost centers of a business.
Employee performance review audit. An examination of the consistency in performance appraisal methods and criteria across teams.
Petty cash audit. A review of how petty cash transactions are being processed within every department of a business, in order to focus on the consistency of transaction recordation.