What Process Approach Questions are Used for a Process Audit?

The main question is to identify if their is an established process I.e is there an overarching control framework which has been documented and can be used to follow a sample through the system. You need to assess the identified control framework for said process and then try and follow it through for a sample. Remember to ask about the system and at every control stage ask who, why, what, where how often and how?

Ahmad's comments above are very practical. The only area I would concentrate on in more details is why a process audit is to be conducted e.g. finding out whether compliance is being achieved in practice (operating effectiveness), or is the process achieving the desired objective as cost effectively as possible (design effectiveness). If the latter of these two, the auditor will also be looking to understand how documented process would, if practised, mitigate the inherent risk mapped to the concerned business objective. Is it effective? What supporting evidence is there of this effectiveness (e.g. KPIs, etc)? Could the process design be improved to make it more effective and less costly?