Professional Documents
Culture Documents
Audit Principles
A. Have integrity and be professional.
Comply with all applicable legal requirements.
Withstand the pressures that may be exerted and the
influences that may affect your professional judgment.
B. Present fair and truthful results.
Make sure that audit results are fairly presented.
Make sure that important concerns are reported.
C. Exercise due professional care.
Perform auditing tasks with due care and diligence.
Make reasoned judgments in all audit situations.
D. Care about confidentiality.
Care about confidentiality and information security.
Handle information with due care and discretion.
Protect information that is sensitive or confidential.
E. Be independent and impartial.
Be independent of the activities being audited.
Be impartial and always be free of bias.
F. Use an evidence-based approach.
Use an evidence-based approach to reach
reliable and reproducible audit conclusions.
5. Audit Program
5.1. Create your audit program (or programme).
Establish a management system audit program.
Use your audit program to evaluate the overall
effectiveness of your auditees management systems.
Monitor and measure the implementation
of your management system audit program.
Review your management system audit program
in order to identify possible improvements.
5.2. Set your program objectives.
Ensure that audit program objectives are established.
Make sure that your audit program objectives support
and are consistent with management system objectives.
Consider all relevant information when you
establish your audit program objectives.
Use program objectives to ensure that your audit
program is implemented and applied effectively.
Use program objectives to direct audit planning.
Use program objectives to direct audit activities.
5.3. Establish your audit program.
5.3.1. Perform audit program management tasks.
Clarify the extent of your audit program.
Define auditors roles and responsibilities.
Develop procedures to manage audit program.
6. Audit Activities
6.1. Manage your audit activities.
Perform audit activities that comply with your
management system audit program (Part 5).
6.2. Initiate your audit activities.
6.2.1. Conduct and control audit activities.
Make sure that an audit team leader
is appointed for each individual audit.
Make sure that audit team leaders
initiate management system audits.
6.2.2. Establish initial contact with auditee.
Establish communications with the auditee.
Confirm your agreement with the auditee.
Share information with the auditee.
Gather information about the auditee.
Request access to documents and records.
Make arrangements to conduct the audit.
6.2.3. Determine the feasibility of the audit.
Make sure that you are reasonably confident
that your audit objectives can be achieved.
Make sure that you have everything you
7. Auditor Competence
7.1. Establish an auditor evaluation process.
Develop a process to evaluate audit team members.
Plan the evaluation of your audit team members.
Evaluate the competence of audit team members.
Maintain the competence of audit team members.
Improve the competence of audit team members.
7.2. Define auditor competence requirements.
7.2.1. Consider the work that auditors need to do.
Consider the work your auditors are
expected to do when you think about the
knowledge and skill they should have.
Consider the nature of your audit program.
Consider the organizations to be audited
Consider the management systems to be audited.
Consider the requirements that must be met.
7.2.2. Be a professional and have good character.
Behave in a professional manner and exhibit good
character whenever you're acting as an auditor.