1. Scope
This International Standard provides guidance on auditing management systems, including the principles of auditing, managing an audit programme and conducting management system audits, as well as guidance on the evaluation of competence of individuals involved in the audit process, including the person managing the audit programme, auditors and audit teams.
This International Standard provides guidance on auditing management systems, including the principles of auditing, managing an audit programme and conducting management system audits, as well as guidance on the evaluation of competence of individuals involved in the audit process, including the person managing the audit programme, auditors and audit teams.
It is applicable to all organizations that need to conduct internal or external audits of management systems or manage an audit programme. The application of this International Standard to other types of audits is possible, provided that special consideration is given to the specific competence needed.
2. Normative references
No normative references are cited. This clause is included in order to retain clause numbering identical with other ISO management system standards.
3. Terms and definitions
For the purposes of this document, the following terms and definitions apply.
3.1. audit
systematic, independent and documented process for obtaining audit evidence (3.3) and evaluating it
objectively to determine the extent to which the audit criteria (3.2) are fulfilled.
4. Principles of auditing
Auditing is characterized by reliance on a number of principles. These principles should help to make the audit an effective and reliable tool in support of management policies and controls, by providing information on which an organization can act in order 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.
Auditing is characterized by reliance on a number of principles. These principles should help to make the audit an effective and reliable tool in support of management policies and controls, by providing information on which an organization can act in order 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.
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