KKDIK 30 September 2026 Audit Preparation and Evidence File

Five main parts of the evidence file

In a well-structured file, company authorizations, item ID, quantity accounts, usage information and supply chain communications are kept in separate folders. Filenames and versions are bound to a common standard.

A trace must be established between the KKS declaration and the supporting document. An auditor or internal control team should be able to quickly see which document and calculation any data field comes from.

• Company, user and power of attorney/authorization records
• Substance identification, composition and analysis documentation
• Import, manufacturing and annual tonnage calculation
• Usage, customer and downstream user communication
• KKS submission, change and approval records

Most common inconsistencies

Common risks are that different departments use different tonnage lists, the trade name is mistaken for the substance name, the supplier change is not recorded in the file, and the sole representative scope is misunderstood.

Another risk is relying on information in the old safety data sheet and not obtaining updated supplier confirmation. The shipping and supply relationship that the document covers is as important as the date of the document.

Internal audit rehearsal

Before shipping, a sample must be selected and a desk audit must be carried out. Company role, quantity, identity, use and representation relationship for the selected substance are thoroughly retraced; Deficits are recorded with the responsible and target date.

ONAY Mühendislik combines regulatory assessment with data traceability to create a pre-audit gap analysis and corrective action list.