ISO 19011 principles of auditing apply to
the ISO 9001 quality management system and ISO 14001 environmental
management system standards.
Auditing is characterized by reliance on a number of principles.
These make an audit an effective and reliable tool in support of
management policies and controls, providing information on which an
organization can act to improve its performance.
Adherence to these principles is a prerequisite for providing audit
conclusions that are relevant and sufficient and for enabling
auditors working independently from one another to reach similar
conclusions in similar circumstances.
The
following principles relate to auditors:
a) Ethical conduct: the foundation of professionalism, trust,
integrity, confidentiality and discretion are essential to auditing.
b) Fair presentation: the obligation to report truthfully and
accurately audit findings, audit conclusions and audit reports
reflect truthfully and accurately the audit activities. Significant
obstacles encountered during the audit and unresolved diverging
opinions between the audit team and the auditee are reported.
c) Due professional care: the application of diligence and
judgment in auditing. Auditors exercise care in accordance with the
importance of the task they perform and the confidence placed in
them by audit clients and other interested parties. Having the
necessary competence is an important factor. Further principles
relate to audit, which is by definition independent and systematic.
d) Independence: the basis for the impartiality of the audit
and objectivity of the audit conclusions. Auditors are independent
of the activity being audited and are free from bias and conflict of
interest. Auditors maintain an objective state-of-mind throughout
the audit process to ensure that the audit findings and conclusions
will be based only on the audit evidence.
e) Evidence-based approach: the rational method for reaching
reliable and reproducible audit conclusions in a systematic audit
approach. Audit evidence is verifiable. It is based on samples of
the information available, since an audit is conducted during a
finite period of time and with finite resources. The appropriate use
of sampling is closely related to the confidence that can be placed
in the audit conclusions. The guidance given in the remaining clause
of ISO 19011 is based on the principles set out above.
The above principles also play a role in helping to determine an
auditor's competence to perform audits.
The links below are excerpts from the our
e-book "Explanations and Definitions
for ISO 19011:2002"
Section 1. ISO 19011 Scope
reference and definitions
Section 3. ISO 19011 Managing an
audit program
Section 4. ISO 19011 Audit program
implementation
Section 5. ISO 19011 Audit
activities
Section 6. ISO 19011 Preparing for
onsite activities
Section 7. ISO 19011 Conducting
onsite activities
Section 8. ISO 19011 What the
auditor is looking for
Section 9 ISO 19011 Audit
reporting
Section 10. ISO 19011 Audit
techniques
Section 11. ISO 19011 Audit path
Section 12. ISO 19011 Effective
communications
Section 13. ISO 19011 Sampling
Section 14. ISO 19011 Audit
completion and follow-up
Section 15. ISO 19011 Competence
and evaluation of auditors
This represents a summary of the section in ISO 19011:2002. It's
suggested that you obtain an actual copy of the standard to refer to
for auditing program purposes.
EBook
"Explanations and Definitions for ISO 19011:2002"
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