ISO 19011 - Section 9
Explanations in Plain English
ISO 19011 - Section 9 - Audit Activities Stage
5
Preparing, approving and distributing the audit
report:
According to ISO 19011 the audit report is generally the final stage in the audit
activities. It is prepared after the closing meeting where the audit conclusions were presented and agreed to. All
items from the closing meeting should be in the audit report. This reinforces the need to keep minutes of the
opening and closing meetings.
Technically, if an audit conclusion is not shown in the audit report, it didn't
happen. If your company's procedures call for the auditor or audit team to oversee any corrective actions required
due to audit nonconformances, the audit report should include a statement to that effect.
Preparing the audit report:
The audit team leader should be responsible for the preparation and contents of
the audit report. The audit report should provide a complete, accurate, concise and clear record of the audit, and
should include or refer to the following per ISO 19011:
a) The audit objectives,
b) The audit scope, particularly identification of the organizational and
functional units or processes audited and the time period covered,
c) Identification of the audit client,
d) Identification of the audit team leader and members,
e) The dates and places the on-site audit activities were conducted,
f) The audit criteria,
g) The audit findings,
h) The audit conclusions.
The audit report may also include or refer to the following, as
appropriate:
a) The audit plan,
b) A list of the auditee representatives,
c) A summary of the audit process, including the uncertainty and/or obstacles
encountered that could decrease the reliability of the audit conclusions,
d) Confirmation that the audit objectives have been accomplished within the audit
scope in accordance with the audit plan,
e) Any areas not covered, although they are within the audit scope,
f) Any unresolved diverging audit opinions between the audit team and the
auditee,
g) Recommendations for improvement, if specified in the audit
objectives,
h) Agreed follow-up action plans, if any,
i) A statement of the confidential nature of the audit contents, and
j) The audit report distribution list.
Approving and distributing the audit report:
As stated in ISO 19011, the audit report should be issued within the agreed time
period. If this not possible, the reasons for the delay should be communicated to the audit client and the new
issue date should be agreed.
The audit report should be dated, reviewed and approved in accordance with the
audit program procedures.
The approved audit report should then be distributed to recipients designated by
the audit client, and maintain the confidentiality of the report.
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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