Though the list can be exhaustive I am mentioning a few hereunder:
If audits happen in HR process, there would be two points checked one is regarding statutory enactments compliance,other HR activity proofs for which records/documents like attendance records,pay sheets,minimum wage notifications,bonus/leave payment records (yours is a new factory,as such not applicable not),employee profiles/personal files,skill analysis records,training records,training need analysis, employee medical check up records,notice boards for working hours,no smoking,child labour abolishment,PF,ESI challans etc.
You can make checklist for all these activities and maintain for ready reckoning.
Regarding visual observations during audit,you need to check for implementation of company policies like lunch timings, shop floor cleanliness,personal hygiene,awareness of employees including labour on company policies,operating procedures,safety etc.
27th March 2018 From India, Hyderabad