ISO 19011 - Section 2
Explanations in Plain English
ISO 19011 - Section 2 - Principles of Auditing
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 2. ISO 19011 Principles of
auditing
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 a copy of our ebook to refer to when auditing.
EBook "Explanations and Definitions for ISO 19011:2002
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