Challenges in auditing and getting the top mangemnet on board

There is no limitation defined by the standard about the medium on which the records will be kept. The records in electronic for are also subjected to the audit and all you need to do is to require from the organization to provide you with the access to all necessary records, regardless of the form and medium. If they do not keep these records or use the forms that don't preserve the information, then it is a nonconformity.

How we can convey the importance of ISO 9001 to management, if company focused only the short term profits which means no need any documentations at this period since the company is recently started and the size is small and medium level.

All companies are focused in short terms profits, there is no difference between small and big companies in this respect. Gaining the support from the top management is always the challenge and the best the one can do is to present the benefits of ISO 9001 implementation and how it will affect the company. ISO 9001 can even help in getting the short-therm profit, if the certificate allows to company to participate in some tender or gain some big client. For more information, see: How to get Management Buy-in for ISO 9001 https://advisera.com/9001academy/blog/2014/09/02/get-management-buy-iso-9001/

How we can cover Finance and payroll unit under QMS audits?

This department can be really hard to audit since the standard does not have requirements regarding finance and payroll department or processes and therefore these processes are often left out from the QMS scope. They can only be audited against their own procedures.

Thanks Strahinja to share your knowledge against the questions.