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INTERNATIONAL ISO
STANDARD 19011

Third edition
2018-07

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Guidelines for auditing management
systems
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Lignes directrices pour l'audit des systèmes de management
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Reference number
ISO 19011:2018(E)

© ISO 2018
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ISO 19011:2018(E)

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COPYRIGHT PROTECTED DOCUMENT

© ISO 2018
ŽŽ”‹‰Š–•”‡•‡”˜‡†ǤŽ‡••‘–Š‡”™‹•‡•’‡…‹ϐ‹‡†ǡ‘””‡“—‹”‡†‹–Š‡…‘–‡š–‘ˆ‹–•‹’Ž‡‡–ƒ–‹‘ǡ‘’ƒ”–‘ˆ–Š‹•’—„Ž‹…ƒ–‹‘ƒ›
„‡”‡’”‘†—…‡†‘”—–‹Ž‹œ‡†‘–Š‡”™‹•‡‹ƒ›ˆ‘”‘”„›ƒ›‡ƒ•ǡ‡Ž‡…–”‘‹…‘”‡…Šƒ‹…ƒŽǡ‹…Ž—†‹‰’Š‘–‘…‘’›‹‰ǡ‘”’‘•–‹‰
‘–Š‡‹–‡”‡–‘”ƒ‹–”ƒ‡–ǡ™‹–Š‘—–’”‹‘”™”‹––‡’‡”‹••‹‘Ǥ‡”‹••‹‘…ƒ„‡”‡“—‡•–‡†ˆ”‘‡‹–Š‡”ƒ––Š‡ƒ††”‡••
„‡Ž‘™‘”ǯ•‡„‡”„‘†›‹–Š‡…‘—–”›‘ˆ–Š‡”‡“—‡•–‡”Ǥ
…‘’›”‹‰Š–‘ˆϐ‹…‡
ͶͲͳȈŠǤ†‡Žƒ†‘‡–ͺ
ǦͳʹͳͶ‡”‹‡”ǡ
‡‡˜ƒ
Š‘‡ǣΪͶͳʹʹ͹ͶͻͲͳͳͳ
ƒšǣΪͶͳʹʹ͹ͶͻͲͻͶ͹
ƒ‹Žǣ…‘’›”‹‰Š–̷‹•‘Ǥ‘”‰
Website: www.iso.org
—„Ž‹•Š‡†‹™‹–œ‡”Žƒ†

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ISO 19011:2018(E)

Contents ƒ‰‡

Foreword ..........................................................................................................................................................................................................................................v
Introduction................................................................................................................................................................................................................................ vi

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1 Scope ................................................................................................................................................................................................................................. 1
2 Normative references ...................................................................................................................................................................................... 1

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͵ ‡”•ƒ††‡ϐ‹‹–‹‘• ..................................................................................................................................................................................... 1
4 Principles of auditing ...................................................................................................................................................................................... 5

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5 Managing an audit programme ............................................................................................................................................................. 6
ͷǤͳ
‡‡”ƒŽ ........................................................................................................................................................................................................... 6

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ͷǤʹ •–ƒ„Ž‹•Š‹‰ƒ—†‹–’”‘‰”ƒ‡‘„Œ‡…–‹˜‡• ....................................................................................................................... 9
ͷǤ͵ ‡–‡”‹‹‰ƒ†‡˜ƒŽ—ƒ–‹‰ƒ—†‹–’”‘‰”ƒ‡”‹••ƒ†‘’’‘”–—‹–‹‡•.............................................. 9
ͷǤͶ •–ƒ„Ž‹•Š‹‰–Š‡ƒ—†‹–’”‘‰”ƒ‡ ..................................................................................................................................... 10

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ͷǤͶǤͳ ‘Ž‡•ƒ†”‡•’‘•‹„‹Ž‹–‹‡•‘ˆ–Š‡‹†‹˜‹†—ƒŽȋ•Ȍƒƒ‰‹‰–Š‡ƒ—†‹–’”‘‰”ƒ‡.. 10
ͷǤͶǤʹ ‘’‡–‡…‡‘ˆ‹†‹˜‹†—ƒŽȋ•Ȍƒƒ‰‹‰ƒ—†‹–’”‘‰”ƒ‡ ...................................................... 11
ͷǤͶǤ͵ •–ƒ„Ž‹•Š‹‰‡š–‡–‘ˆƒ—†‹–’”‘‰”ƒ‡ .................................................................................................. 11
ͷǤͶǤͶ ‡–‡”‹‹‰ƒ—†‹–’”‘‰”ƒ‡”‡•‘—”…‡• .............................................................................................. 12
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ͷǤͷ ’Ž‡‡–‹‰ƒ—†‹–’”‘‰”ƒ‡ .......................................................................................................................................... 12
ͷǤͷǤͳ
‡‡”ƒŽ................................................................................................................................................................................... 12
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ͷǤͷǤʹ ‡ϐ‹‹‰–Š‡‘„Œ‡…–‹˜‡•ǡ•…‘’‡ƒ†…”‹–‡”‹ƒˆ‘”ƒ‹†‹˜‹†—ƒŽƒ—†‹– ................................... 13

ͷǤͷǤ͵ ‡Ž‡…–‹‰ƒ††‡–‡”‹‹‰ƒ—†‹–‡–Š‘†•.............................................................................................. ͳͶ
ͷǤͷǤͶ ‡Ž‡…–‹‰ƒ—†‹––‡ƒ‡„‡”• ......................................................................................................................... ͳͶ
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ͷǤͷǤͷ ••‹‰‹‰”‡•’‘•‹„‹Ž‹–›ˆ‘”ƒ‹†‹˜‹†—ƒŽƒ—†‹––‘–Š‡ƒ—†‹––‡ƒŽ‡ƒ†‡”.................. 15
ͷǤͷǤ͸ ƒƒ‰‹‰ƒ—†‹–’”‘‰”ƒ‡”‡•—Ž–• ............................................................................................................. 16
ͷǤͷǤ͹ ƒƒ‰‹‰ƒ†ƒ‹–ƒ‹‹‰ƒ—†‹–’”‘‰”ƒ‡”‡…‘”†• ................................................................ 16
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ͷǤ͸ ‘‹–‘”‹‰ƒ—†‹–’”‘‰”ƒ‡ ................................................................................................................................................. 17

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ͷǤ͹ ‡˜‹‡™‹‰ƒ†‹’”‘˜‹‰ƒ—†‹–’”‘‰”ƒ‡ ............................................................................................................. 17

6 Conducting an audit ....................................................................................................................................................................................... 18
͸Ǥͳ
‡‡”ƒŽ ........................................................................................................................................................................................................ 18
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͸Ǥʹ ‹–‹ƒ–‹‰ƒ—†‹– ...................................................................................................................................................................................... 18

͸ǤʹǤͳ
‡‡”ƒŽ................................................................................................................................................................................... 18
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͸ǤʹǤʹ •–ƒ„Ž‹•Š‹‰…‘–ƒ…–™‹–Šƒ—†‹–‡‡ .................................................................................................................. 18

͸ǤʹǤ͵ ‡–‡”‹‹‰ˆ‡ƒ•‹„‹Ž‹–›‘ˆƒ—†‹– ....................................................................................................................... 19
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͸Ǥ͵ ”‡’ƒ”‹‰ƒ—†‹–ƒ…–‹˜‹–‹‡•............................................................................................................................................................ 19
͸Ǥ͵Ǥͳ ‡”ˆ‘”‹‰”‡˜‹‡™‘ˆ†‘…—‡–‡†‹ˆ‘”ƒ–‹‘................................................................................ 19
͸Ǥ͵Ǥʹ —†‹–’Žƒ‹‰................................................................................................................................................................. 19
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͸Ǥ͵Ǥ͵ ••‹‰‹‰™‘”–‘ƒ—†‹––‡ƒ ............................................................................................................................ 21

͸Ǥ͵ǤͶ ”‡’ƒ”‹‰†‘…—‡–‡†‹ˆ‘”ƒ–‹‘ˆ‘”ƒ—†‹– ..................................................................................... 21
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͸ǤͶ ‘†—…–‹‰ƒ—†‹–ƒ…–‹˜‹–‹‡• ........................................................................................................................................................ 21

͸ǤͶǤͳ
‡‡”ƒŽ................................................................................................................................................................................... 21
͸ǤͶǤʹ ••‹‰‹‰”‘Ž‡•ƒ†”‡•’‘•‹„‹Ž‹–‹‡•‘ˆ‰—‹†‡•ƒ†‘„•‡”˜‡”•............................................... 21
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͸ǤͶǤ͵ ‘†—…–‹‰‘’‡‹‰‡‡–‹‰ ............................................................................................................................. 22

͸ǤͶǤͶ ‘—‹…ƒ–‹‰†—”‹‰ƒ—†‹– ............................................................................................................................. 23
͸ǤͶǤͷ —†‹–‹ˆ‘”ƒ–‹‘ƒ˜ƒ‹Žƒ„‹Ž‹–›ƒ†ƒ……‡•• ............................................................................................... 23
͸ǤͶǤ͸ ‡˜‹‡™‹‰†‘…—‡–‡†‹ˆ‘”ƒ–‹‘™Š‹Ž‡…‘†—…–‹‰ƒ—†‹– ............................................... 23
͸ǤͶǤ͹ ‘ŽŽ‡…–‹‰ƒ†˜‡”‹ˆ›‹‰‹ˆ‘”ƒ–‹‘ .......................................................................................................... ʹͶ
͸ǤͶǤͺ
‡‡”ƒ–‹‰ƒ—†‹–ϐ‹†‹‰• ...................................................................................................................................... 25
͸ǤͶǤͻ ‡–‡”‹‹‰ƒ—†‹–…‘…Ž—•‹‘• ........................................................................................................................ 25
͸ǤͶǤͳͲ ‘†—…–‹‰…Ž‘•‹‰‡‡–‹‰ ................................................................................................................................ 26
͸Ǥͷ ”‡’ƒ”‹‰ƒ††‹•–”‹„—–‹‰ƒ—†‹–”‡’‘”– ........................................................................................................................ 27
͸ǤͷǤͳ ”‡’ƒ”‹‰ƒ—†‹–”‡’‘”– ............................................................................................................................................. 27
͸ǤͷǤʹ ‹•–”‹„—–‹‰ƒ—†‹–”‡’‘”– ....................................................................................................................................... 27
͸Ǥ͸ ‘’Ž‡–‹‰ƒ—†‹– ................................................................................................................................................................................ 28
͸Ǥ͹ ‘†—…–‹‰ƒ—†‹–ˆ‘ŽŽ‘™Ǧ—’....................................................................................................................................................... 28

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ISO 19011:2018(E)

7 Competence and evaluation of auditors....................................................................................................................................28

͹Ǥͳ
‡‡”ƒŽ ........................................................................................................................................................................................................ 28
͹Ǥʹ ‡–‡”‹‹‰ƒ—†‹–‘”…‘’‡–‡…‡........................................................................................................................................ 29
͹ǤʹǤͳ
‡‡”ƒŽ................................................................................................................................................................................... 29
͹ǤʹǤʹ ‡”•‘ƒŽ„‡Šƒ˜‹‘—” ..................................................................................................................................................... 29

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͹ǤʹǤ͵ ‘™Ž‡†‰‡ƒ†•‹ŽŽ• ................................................................................................................................................ 30
͹ǤʹǤͶ …Š‹‡˜‹‰ƒ—†‹–‘”…‘’‡–‡…‡ ......................................................................................................................... 32
͹ǤʹǤͷ …Š‹‡˜‹‰ƒ—†‹––‡ƒŽ‡ƒ†‡”…‘’‡–‡…‡ ............................................................................................... 33

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͹Ǥ͵ •–ƒ„Ž‹•Š‹‰ƒ—†‹–‘”‡˜ƒŽ—ƒ–‹‘…”‹–‡”‹ƒ......................................................................................................................... 33
͹ǤͶ ‡Ž‡…–‹‰ƒ’’”‘’”‹ƒ–‡ƒ—†‹–‘”‡˜ƒŽ—ƒ–‹‘‡–Š‘† ................................................................................................ 33
͹Ǥͷ ‘†—…–‹‰ƒ—†‹–‘”‡˜ƒŽ—ƒ–‹‘............................................................................................................................................... 33

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͹Ǥ͸ ƒ‹–ƒ‹‹‰ƒ†‹’”‘˜‹‰ƒ—†‹–‘”…‘’‡–‡…‡................................................................................................... ͵Ͷ
Annex A ȋ‹ˆ‘”ƒ–‹˜‡Ȍ Additional guidance for auditors planning and conducting audits .....................35

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Bibliography ............................................................................................................................................................................................................................. 46

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ISO 19011:2018(E)

Foreword
ȋ–Š‡–‡”ƒ–‹‘ƒŽ”‰ƒ‹œƒ–‹‘ˆ‘”–ƒ†ƒ”†‹œƒ–‹‘Ȍ‹•ƒ™‘”Ž†™‹†‡ˆ‡†‡”ƒ–‹‘‘ˆƒ–‹‘ƒŽ•–ƒ†ƒ”†•
„‘†‹‡• ȋ ‡„‡” „‘†‹‡•ȌǤ Š‡ ™‘” ‘ˆ ’”‡’ƒ”‹‰ –‡”ƒ–‹‘ƒŽ –ƒ†ƒ”†• ‹• ‘”ƒŽŽ› …ƒ””‹‡† ‘—–
–Š”‘—‰Š  –‡…Š‹…ƒŽ …‘‹––‡‡•Ǥ ƒ…Š ‡„‡” „‘†› ‹–‡”‡•–‡† ‹ ƒ •—„Œ‡…– ˆ‘” ™Š‹…Š ƒ –‡…Š‹…ƒŽ

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…‘‹––‡‡ Šƒ• „‡‡ ‡•–ƒ„Ž‹•Š‡† Šƒ• –Š‡ ”‹‰Š– –‘ „‡ ”‡’”‡•‡–‡† ‘ –Šƒ– …‘‹––‡‡Ǥ –‡”ƒ–‹‘ƒŽ
‘”‰ƒ‹œƒ–‹‘•ǡ ‰‘˜‡”‡–ƒŽ ƒ† ‘Ǧ‰‘˜‡”‡–ƒŽǡ ‹ Ž‹ƒ‹•‘ ™‹–Š ǡ ƒŽ•‘ –ƒ‡ ’ƒ”– ‹ –Š‡ ™‘”Ǥ
 …‘ŽŽƒ„‘”ƒ–‡• …Ž‘•‡Ž› ™‹–Š –Š‡ –‡”ƒ–‹‘ƒŽ Ž‡…–”‘–‡…Š‹…ƒŽ ‘‹••‹‘ ȋȌ ‘ ƒŽŽ ƒ––‡”• ‘ˆ

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‡Ž‡…–”‘–‡…Š‹…ƒŽ•–ƒ†ƒ”†‹œƒ–‹‘Ǥ

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Š‡ ’”‘…‡†—”‡• —•‡† –‘ †‡˜‡Ž‘’ –Š‹• †‘…—‡– ƒ† –Š‘•‡ ‹–‡†‡† ˆ‘” ‹–• ˆ—”–Š‡” ƒ‹–‡ƒ…‡ ƒ”‡
†‡•…”‹„‡†‹–Š‡Ȁ‹”‡…–‹˜‡•ǡƒ”–ͳǤ’ƒ”–‹…—Žƒ”–Š‡†‹ˆˆ‡”‡–ƒ’’”‘˜ƒŽ…”‹–‡”‹ƒ‡‡†‡†ˆ‘”–Š‡
†‹ˆˆ‡”‡––›’‡•‘ˆ†‘…—‡–••Š‘—Ž†„‡‘–‡†ǤŠ‹•†‘…—‡–™ƒ•†”ƒˆ–‡†‹ƒ……‘”†ƒ…‡™‹–Š–Š‡

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‡†‹–‘”‹ƒŽ”—Ž‡•‘ˆ–Š‡Ȁ‹”‡…–‹˜‡•ǡƒ”–ʹȋ•‡‡www.iso.org/directives).
––‡–‹‘‹•†”ƒ™–‘–Š‡’‘••‹„‹Ž‹–›–Šƒ–•‘‡‘ˆ–Š‡‡Ž‡‡–•‘ˆ–Š‹•†‘…—‡–ƒ›„‡–Š‡•—„Œ‡…–‘ˆ
’ƒ–‡–”‹‰Š–•Ǥ•ŠƒŽŽ‘–„‡Š‡Ž†”‡•’‘•‹„Ž‡ˆ‘”‹†‡–‹ˆ›‹‰ƒ›‘”ƒŽŽ•—…Š’ƒ–‡–”‹‰Š–•Ǥ‡–ƒ‹Ž•‘ˆ

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ƒ›’ƒ–‡–”‹‰Š–•‹†‡–‹ϐ‹‡††—”‹‰–Š‡†‡˜‡Ž‘’‡–‘ˆ–Š‡†‘…—‡–™‹ŽŽ„‡‹–Š‡–”‘†—…–‹‘ƒ†Ȁ‘”
‘–Š‡Ž‹•–‘ˆ’ƒ–‡–†‡…Žƒ”ƒ–‹‘•”‡…‡‹˜‡†ȋ•‡‡www.isoǤ‘”‰Ȁ’ƒ–‡–•).
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›–”ƒ†‡ƒ‡—•‡†‹–Š‹•†‘…—‡–‹•‹ˆ‘”ƒ–‹‘‰‹˜‡ˆ‘”–Š‡…‘˜‡‹‡…‡‘ˆ—•‡”•ƒ††‘‡•‘–
…‘•–‹–—–‡ƒ‡†‘”•‡‡–Ǥ
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‘” ƒ ‡š’Žƒƒ–‹‘ ‘ –Š‡ ˜‘Ž—–ƒ”› ƒ–—”‡ ‘ˆ •–ƒ†ƒ”†•ǡ –Š‡ ‡ƒ‹‰ ‘ˆ  •’‡…‹ϐ‹… –‡”• ƒ†
‡š’”‡••‹‘• ”‡Žƒ–‡† –‘ …‘ˆ‘”‹–› ƒ••‡••‡–ǡ ƒ• ™‡ŽŽ ƒ• ‹ˆ‘”ƒ–‹‘ ƒ„‘—– ̵• ƒ†Š‡”‡…‡ –‘ –Š‡
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‘”Ž†”ƒ†‡”‰ƒ‹œƒ–‹‘ȋȌ’”‹…‹’Ž‡•‹–Š‡‡…Š‹…ƒŽƒ””‹‡”•–‘”ƒ†‡ȋȌ•‡‡–Š‡ˆ‘ŽŽ‘™‹‰
URL: www.iso.org/iso/foreword.html.
Š‹• †‘…—‡– ™ƒ• ’”‡’ƒ”‡† „› ”‘Œ‡…– ‘‹––‡‡ Ȁ ͵Ͳʹǡ Guidelines for auditing management
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systems.
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Š‹•–Š‹”†‡†‹–‹‘…ƒ…‡Ž•ƒ†”‡’Žƒ…‡•–Š‡•‡…‘†‡†‹–‹‘ȋͳͻͲͳͳǣʹͲͳͳȌǡ™Š‹…ŠŠƒ•„‡‡–‡…Š‹…ƒŽŽ›
revised.
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Š‡ƒ‹†‹ˆˆ‡”‡…‡•…‘’ƒ”‡†–‘–Š‡•‡…‘†‡†‹–‹‘ƒ”‡ƒ•ˆ‘ŽŽ‘™•ǣ
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Ȅ ƒ††‹–‹‘‘ˆ–Š‡”‹•Ǧ„ƒ•‡†ƒ’’”‘ƒ…Š–‘–Š‡’”‹…‹’Ž‡•‘ˆƒ—†‹–‹‰Ǣ
Ȅ ‡š’ƒ•‹‘‘ˆ–Š‡‰—‹†ƒ…‡‘ƒƒ‰‹‰ƒƒ—†‹–’”‘‰”ƒ‡ǡ‹…Ž—†‹‰ƒ—†‹–’”‘‰”ƒ‡”‹•Ǣ
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Ȅ ‡š’ƒ•‹‘‘ˆ–Š‡‰—‹†ƒ…‡‘…‘†—…–‹‰ƒƒ—†‹–ǡ’ƒ”–‹…—Žƒ”Ž›–Š‡•‡…–‹‘‘ƒ—†‹–’Žƒ‹‰Ǣ
RI

Ȅ ‡š’ƒ•‹‘‘ˆ–Š‡‰‡‡”‹……‘’‡–‡…‡”‡“—‹”‡‡–•ˆ‘”ƒ—†‹–‘”•Ǣ
OP

Ȅ ƒ†Œ—•–‡–‘ˆ–‡”‹‘Ž‘‰›–‘”‡ϐŽ‡…––Š‡’”‘…‡••ƒ†‘––Š‡‘„Œ‡…–ȋDz–Š‹‰dzȌǢ
Ȅ ”‡‘˜ƒŽ ‘ˆ –Š‡ ƒ‡š …‘–ƒ‹‹‰ …‘’‡–‡…‡ ”‡“—‹”‡‡–• ˆ‘” ƒ—†‹–‹‰ •’‡…‹ϐ‹… ƒƒ‰‡‡–
•›•–‡†‹•…‹’Ž‹‡•ȋ†—‡–‘–Š‡Žƒ”‰‡—„‡”‘ˆ‹†‹˜‹†—ƒŽƒƒ‰‡‡–•›•–‡•–ƒ†ƒ”†•ǡ‹–™‘—Ž†
PR

‘–„‡’”ƒ…–‹…ƒŽ–‘‹…Ž—†‡…‘’‡–‡…‡”‡“—‹”‡‡–•ˆ‘”ƒŽŽ†‹•…‹’Ž‹‡•ȌǢ
Ȅ ‡š’ƒ•‹‘‘ˆ‡š–‘’”‘˜‹†‡‰—‹†ƒ…‡‘ƒ—†‹–‹‰ȋ‡™Ȍ…‘…‡’–••—…Šƒ•‘”‰ƒ‹œƒ–‹‘…‘–‡š–ǡ
Ž‡ƒ†‡”•Š‹’ƒ†…‘‹–‡–ǡ˜‹”–—ƒŽƒ—†‹–•ǡ…‘’Ž‹ƒ…‡ƒ†•—’’Ž›…Šƒ‹Ǥ

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ISO 19011:2018(E)

Introduction
‹…‡–Š‡•‡…‘†‡†‹–‹‘‘ˆ–Š‹•†‘…—‡–™ƒ•’—„Ž‹•Š‡†‹ʹͲͳͳǡƒ—„‡”‘ˆ‡™ƒƒ‰‡‡–•›•–‡
•–ƒ†ƒ”†•Šƒ˜‡„‡‡’—„Ž‹•Š‡†ǡƒ›‘ˆ™Š‹…ŠŠƒ˜‡ƒ…‘‘•–”—…–—”‡ǡ‹†‡–‹…ƒŽ…‘”‡”‡“—‹”‡‡–•
ƒ† …‘‘ –‡”• ƒ† …‘”‡ †‡ϐ‹‹–‹‘•Ǥ • ƒ ”‡•—Ž–ǡ –Š‡”‡ ‹• ƒ ‡‡† –‘ …‘•‹†‡” ƒ „”‘ƒ†‡” ƒ’’”‘ƒ…Š

HO
–‘ƒƒ‰‡‡–•›•–‡ƒ—†‹–‹‰ǡƒ•™‡ŽŽƒ•’”‘˜‹†‹‰‰—‹†ƒ…‡–Šƒ–‹•‘”‡‰‡‡”‹…Ǥ—†‹–”‡•—Ž–•…ƒ
’”‘˜‹†‡ ‹’—– –‘ –Š‡ ƒƒŽ›•‹• ƒ•’‡…– ‘ˆ „—•‹‡•• ’Žƒ‹‰ǡ ƒ† …ƒ …‘–”‹„—–‡ –‘ –Š‡ ‹†‡–‹ϐ‹…ƒ–‹‘ ‘ˆ
‹’”‘˜‡‡–‡‡†•ƒ†ƒ…–‹˜‹–‹‡•Ǥ

AL
ƒ—†‹–…ƒ„‡…‘†—…–‡†ƒ‰ƒ‹•–ƒ”ƒ‰‡‘ˆƒ—†‹–…”‹–‡”‹ƒǡ•‡’ƒ”ƒ–‡Ž›‘”‹…‘„‹ƒ–‹‘ǡ‹…Ž—†‹‰„—–

AB
not limited to:
Ȅ ”‡“—‹”‡‡–•†‡ϐ‹‡†‹‘‡‘”‘”‡ƒƒ‰‡‡–•›•–‡•–ƒ†ƒ”†•Ǣ

TR
Ȅ ’‘Ž‹…‹‡•ƒ†”‡“—‹”‡‡–••’‡…‹ϐ‹‡†„›”‡Ž‡˜ƒ–‹–‡”‡•–‡†’ƒ”–‹‡•Ǣ
Ȅ •–ƒ–—–‘”›ƒ†”‡‰—Žƒ–‘”›”‡“—‹”‡‡–•Ǣ

DE
Ȅ ‘‡‘”‘”‡ƒƒ‰‡‡–•›•–‡’”‘…‡••‡•†‡ϐ‹‡†„›–Š‡‘”‰ƒ‹œƒ–‹‘‘”‘–Š‡”’ƒ”–‹‡•Ǣ
Ȅ ƒƒ‰‡‡–•›•–‡’Žƒȋ•Ȍ”‡Žƒ–‹‰–‘–Š‡’”‘˜‹•‹‘‘ˆ•’‡…‹ϐ‹…‘—–’—–•‘ˆƒƒƒ‰‡‡–•›•–‡
IA
ȋ‡Ǥ‰Ǥ“—ƒŽ‹–›’Žƒǡ’”‘Œ‡…–’ŽƒȌǤ
OP

Š‹•†‘…—‡–’”‘˜‹†‡•‰—‹†ƒ…‡ˆ‘”ƒŽŽ•‹œ‡•ƒ†–›’‡•‘ˆ‘”‰ƒ‹œƒ–‹‘•ƒ†ƒ—†‹–•‘ˆ˜ƒ”›‹‰•…‘’‡•
ƒ† •…ƒŽ‡•ǡ ‹…Ž—†‹‰ –Š‘•‡ …‘†—…–‡† „› Žƒ”‰‡ ƒ—†‹– –‡ƒ•ǡ –›’‹…ƒŽŽ› ‘ˆ Žƒ”‰‡” ‘”‰ƒ‹œƒ–‹‘•ǡ ƒ†
–Š‘•‡„›•‹‰Ž‡ƒ—†‹–‘”•ǡ™Š‡–Š‡”‹Žƒ”‰‡‘”•ƒŽŽ‘”‰ƒ‹œƒ–‹‘•ǤŠ‹•‰—‹†ƒ…‡•Š‘—Ž†„‡ƒ†ƒ’–‡†ƒ•
-C

ƒ’’”‘’”‹ƒ–‡–‘–Š‡•…‘’‡ǡ…‘’Ž‡š‹–›ƒ†•…ƒŽ‡‘ˆ–Š‡ƒ—†‹–’”‘‰”ƒ‡Ǥ
Š‹• †‘…—‡– …‘…‡–”ƒ–‡• ‘ ‹–‡”ƒŽ ƒ—†‹–• ȋϐ‹”•– ’ƒ”–›Ȍ ƒ† ƒ—†‹–• …‘†—…–‡† „› ‘”‰ƒ‹œƒ–‹‘•
‘–Š‡‹”‡š–‡”ƒŽ’”‘˜‹†‡”•ƒ†‘–Š‡”‡š–‡”ƒŽ‹–‡”‡•–‡†’ƒ”–‹‡•ȋ•‡…‘†’ƒ”–›ȌǤŠ‹•†‘…—‡–…ƒ
S

ƒŽ•‘„‡—•‡ˆ—Žˆ‘”‡š–‡”ƒŽƒ—†‹–•…‘†—…–‡†ˆ‘”’—”’‘•‡•‘–Š‡”–Šƒ–Š‹”†’ƒ”–›ƒƒ‰‡‡–•›•–‡
SG

…‡”–‹ϐ‹…ƒ–‹‘ǤȀͳ͹ͲʹͳǦͳ’”‘˜‹†‡•”‡“—‹”‡‡–•ˆ‘”ƒ—†‹–‹‰ƒƒ‰‡‡–•›•–‡•ˆ‘”–Š‹”†’ƒ”–›

…‡”–‹ϐ‹…ƒ–‹‘Ǣ–Š‹•†‘…—‡–…ƒ’”‘˜‹†‡—•‡ˆ—Žƒ††‹–‹‘ƒŽ‰—‹†ƒ…‡ȋ•‡‡ƒ„Ž‡ͳ).
E

Table 1 — Different types of audits

AD

1st party audit 2nd party audit 3rd party audit

–‡”ƒŽƒ—†‹– š–‡”ƒŽ’”‘˜‹†‡”ƒ—†‹– ‡”–‹ϐ‹…ƒ–‹‘ƒ†Ȁ‘”ƒ……”‡†‹–ƒ–‹‘
ED

ƒ—†‹–
–Š‡”‡š–‡”ƒŽ‹–‡”‡•–‡†’ƒ”–› –ƒ–—–‘”›ǡ”‡‰—Žƒ–‘”›ƒ†•‹‹Žƒ”
ƒ—†‹– ƒ—†‹–
RI

‘•‹’Ž‹ˆ›–Š‡”‡ƒ†ƒ„‹Ž‹–›‘ˆ–Š‹•†‘…—‡–ǡ–Š‡•‹‰—Žƒ”ˆ‘”‘ˆDzƒƒ‰‡‡–•›•–‡dz‹•’”‡ˆ‡””‡†ǡ
OP

„—––Š‡”‡ƒ†‡”…ƒƒ†ƒ’––Š‡‹’Ž‡‡–ƒ–‹‘‘ˆ–Š‡‰—‹†ƒ…‡–‘–Š‡‹”‘™•‹–—ƒ–‹‘ǤŠ‹•ƒŽ•‘ƒ’’Ž‹‡•–‘
–Š‡—•‡‘ˆDz‹†‹˜‹†—ƒŽdzƒ†Dz‹†‹˜‹†—ƒŽ•dzǡDzƒ—†‹–‘”dzƒ†Dzƒ—†‹–‘”•dzǤ
Š‹•†‘…—‡–‹•‹–‡†‡†–‘ƒ’’Ž›–‘ƒ„”‘ƒ†”ƒ‰‡‘ˆ’‘–‡–‹ƒŽ—•‡”•ǡ‹…Ž—†‹‰ƒ—†‹–‘”•ǡ‘”‰ƒ‹œƒ–‹‘•
PR

‹’Ž‡‡–‹‰ƒƒ‰‡‡–•›•–‡•ƒ†‘”‰ƒ‹œƒ–‹‘•‡‡†‹‰–‘…‘†—…–ƒƒ‰‡‡–•›•–‡ƒ—†‹–•
ˆ‘” …‘–”ƒ…–—ƒŽ ‘” ”‡‰—Žƒ–‘”› ”‡ƒ•‘•Ǥ •‡”• ‘ˆ –Š‹• †‘…—‡– …ƒǡ Š‘™‡˜‡”ǡ ƒ’’Ž› –Š‹• ‰—‹†ƒ…‡ ‹
†‡˜‡Ž‘’‹‰–Š‡‹”‘™ƒ—†‹–Ǧ”‡Žƒ–‡†”‡“—‹”‡‡–•Ǥ
Š‡‰—‹†ƒ…‡‹–Š‹•†‘…—‡–…ƒƒŽ•‘„‡—•‡†ˆ‘”–Š‡’—”’‘•‡‘ˆ•‡ŽˆǦ†‡…Žƒ”ƒ–‹‘ƒ†…ƒ„‡—•‡ˆ—Ž–‘
‘”‰ƒ‹œƒ–‹‘•‹˜‘Ž˜‡†‹ƒ—†‹–‘”–”ƒ‹‹‰‘”’‡”•‘‡Ž…‡”–‹ϐ‹…ƒ–‹‘Ǥ
Š‡ ‰—‹†ƒ…‡ ‹ –Š‹• †‘…—‡– ‹• ‹–‡†‡† –‘ „‡ ϐŽ‡š‹„Ž‡Ǥ • ‹†‹…ƒ–‡† ƒ– ˜ƒ”‹‘—• ’‘‹–• ‹ –Š‡ –‡š–ǡ
–Š‡ —•‡ ‘ˆ –Š‹• ‰—‹†ƒ…‡ …ƒ †‹ˆˆ‡” †‡’‡†‹‰ ‘ –Š‡ •‹œ‡ ƒ† Ž‡˜‡Ž ‘ˆ ƒ–—”‹–› ‘ˆ ƒ ‘”‰ƒ‹œƒ–‹‘ǯ•
ƒƒ‰‡‡– •›•–‡Ǥ Š‡ ƒ–—”‡ ƒ† …‘’Ž‡š‹–› ‘ˆ –Š‡ ‘”‰ƒ‹œƒ–‹‘ –‘ „‡ ƒ—†‹–‡†ǡ ƒ• ™‡ŽŽ ƒ• –Š‡
‘„Œ‡…–‹˜‡•ƒ†•…‘’‡‘ˆ–Š‡ƒ—†‹–•–‘„‡…‘†—…–‡†ǡ•Š‘—Ž†ƒŽ•‘„‡…‘•‹†‡”‡†Ǥ

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ISO 19011:2018(E)

Š‹•†‘…—‡–ƒ†‘’–•–Š‡…‘„‹‡†ƒ—†‹–ƒ’’”‘ƒ…Š™Š‡–™‘‘”‘”‡ƒƒ‰‡‡–•›•–‡•‘ˆ†‹ˆˆ‡”‡–
†‹•…‹’Ž‹‡•ƒ”‡ƒ—†‹–‡†–‘‰‡–Š‡”ǤŠ‡”‡–Š‡•‡•›•–‡•ƒ”‡‹–‡‰”ƒ–‡†‹–‘ƒ•‹‰Ž‡ƒƒ‰‡‡–•›•–‡ǡ
–Š‡’”‹…‹’Ž‡•ƒ†’”‘…‡••‡•‘ˆƒ—†‹–‹‰ƒ”‡–Š‡•ƒ‡ƒ•ˆ‘”ƒ…‘„‹‡†ƒ—†‹–ȋ•‘‡–‹‡•‘™ƒ•ƒ
‹–‡‰”ƒ–‡†ƒ—†‹–ȌǤ
Š‹• †‘…—‡– ’”‘˜‹†‡• ‰—‹†ƒ…‡ ‘ –Š‡ ƒƒ‰‡‡– ‘ˆ ƒ ƒ—†‹– ’”‘‰”ƒ‡ǡ ‘ –Š‡ ’Žƒ‹‰ ƒ†

HO
…‘†—…–‹‰‘ˆƒƒ‰‡‡–•›•–‡ƒ—†‹–•ǡƒ•™‡ŽŽƒ•‘–Š‡…‘’‡–‡…‡ƒ†‡˜ƒŽ—ƒ–‹‘‘ˆƒƒ—†‹–‘”
ƒ†ƒƒ—†‹––‡ƒǤ

AL
AB
TR
DE
IA
OP
-C
S
SG
E
AD
ED
RI
OP
PR

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HO
AL
AB
TR
DE
IA
OP
-C
S
SG
E
AD
ED
RI
OP
PR
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INTERNATIONAL STANDARD ISO 19011:2018(E)

Guidelines for auditing management systems

HO
1 Scope

AL
Š‹•†‘…—‡–’”‘˜‹†‡•‰—‹†ƒ…‡‘ƒ—†‹–‹‰ƒƒ‰‡‡–•›•–‡•ǡ‹…Ž—†‹‰–Š‡’”‹…‹’Ž‡•‘ˆƒ—†‹–‹‰ǡ
ƒƒ‰‹‰ ƒ ƒ—†‹– ’”‘‰”ƒ‡ ƒ† …‘†—…–‹‰ ƒƒ‰‡‡– •›•–‡ ƒ—†‹–•ǡ ƒ• ™‡ŽŽ ƒ• ‰—‹†ƒ…‡ ‘
–Š‡‡˜ƒŽ—ƒ–‹‘‘ˆ…‘’‡–‡…‡‘ˆ‹†‹˜‹†—ƒŽ•‹˜‘Ž˜‡†‹–Š‡ƒ—†‹–’”‘…‡••ǤŠ‡•‡ƒ…–‹˜‹–‹‡•‹…Ž—†‡–Š‡

AB
‹†‹˜‹†—ƒŽȋ•Ȍƒƒ‰‹‰–Š‡ƒ—†‹–’”‘‰”ƒ‡ǡƒ—†‹–‘”•ƒ†ƒ—†‹––‡ƒ•Ǥ
– ‹• ƒ’’Ž‹…ƒ„Ž‡ –‘ ƒŽŽ ‘”‰ƒ‹œƒ–‹‘• –Šƒ– ‡‡† –‘ ’Žƒ ƒ† …‘†—…– ‹–‡”ƒŽ ‘” ‡š–‡”ƒŽ ƒ—†‹–• ‘ˆ

TR
ƒƒ‰‡‡–•›•–‡•‘”ƒƒ‰‡ƒƒ—†‹–’”‘‰”ƒ‡Ǥ
Š‡ƒ’’Ž‹…ƒ–‹‘‘ˆ–Š‹•†‘…—‡––‘‘–Š‡”–›’‡•‘ˆƒ—†‹–•‹•’‘••‹„Ž‡ǡ’”‘˜‹†‡†–Šƒ–•’‡…‹ƒŽ…‘•‹†‡”ƒ–‹‘

DE
‹•‰‹˜‡–‘–Š‡•’‡…‹ϐ‹……‘’‡–‡…‡‡‡†‡†Ǥ

2 Normative references
IA
Š‡”‡ƒ”‡‘‘”ƒ–‹˜‡”‡ˆ‡”‡…‡•‹–Š‹•†‘…—‡–Ǥ
OP

͵ ‡”•ƒ††‡ϐ‹‹–‹‘•
-C

‘”–Š‡’—”’‘•‡•‘ˆ–Š‹•†‘…—‡–ǡ–Š‡ˆ‘ŽŽ‘™‹‰–‡”•ƒ††‡ϐ‹‹–‹‘•ƒ’’Ž›Ǥ
ƒ†ƒ‹–ƒ‹–‡”‹‘Ž‘‰‹…ƒŽ†ƒ–ƒ„ƒ•‡•ˆ‘”—•‡‹•–ƒ†ƒ”†‹œƒ–‹‘ƒ––Š‡ˆ‘ŽŽ‘™‹‰ƒ††”‡••‡•ǣ
S

Ȅ Ž‹‡„”‘™•‹‰’Žƒ–ˆ‘”ǣƒ˜ƒ‹Žƒ„Ž‡ƒ–https://www.iso.org/obp
SG

Ȅ Ž‡…–”‘’‡†‹ƒǣƒ˜ƒ‹Žƒ„Ž‡ƒ–http://wwwǤ‡Ž‡…–”‘’‡†‹ƒ.org/
E

3.1
audit
AD

•›•–‡ƒ–‹…ǡ‹†‡’‡†‡–ƒ††‘…—‡–‡†’”‘…‡••ˆ‘”‘„–ƒ‹‹‰objective evidence (3.8Ȍƒ†‡˜ƒŽ—ƒ–‹‰

‹–‘„Œ‡…–‹˜‡Ž›–‘†‡–‡”‹‡–Š‡‡š–‡––‘™Š‹…Š–Š‡audit criteria (3.7Ȍƒ”‡ˆ—Žϐ‹ŽŽ‡†
ED

‘–‡ ͳ –‘ ‡–”›ǣ –‡”ƒŽ ƒ—†‹–•ǡ •‘‡–‹‡• …ƒŽŽ‡† ϐ‹”•– ’ƒ”–› ƒ—†‹–•ǡ ƒ”‡ …‘†—…–‡† „›ǡ ‘” ‘ „‡ŠƒŽˆ ‘ˆǡ –Š‡
‘”‰ƒ‹œƒ–‹‘‹–•‡ŽˆǤ
RI

‘–‡ʹ–‘‡–”›ǣš–‡”ƒŽƒ—†‹–•‹…Ž—†‡–Š‘•‡‰‡‡”ƒŽŽ›…ƒŽŽ‡†•‡…‘†ƒ†–Š‹”†’ƒ”–›ƒ—†‹–•Ǥ‡…‘†’ƒ”–›ƒ—†‹–•
ƒ”‡…‘†—…–‡†„›’ƒ”–‹‡•Šƒ˜‹‰ƒ‹–‡”‡•–‹–Š‡‘”‰ƒ‹œƒ–‹‘ǡ•—…Šƒ•…—•–‘‡”•ǡ‘”„›‘–Š‡”‹†‹˜‹†—ƒŽ•‘
OP

–Š‡‹”„‡ŠƒŽˆǤŠ‹”†’ƒ”–›ƒ—†‹–•ƒ”‡…‘†—…–‡†„›‹†‡’‡†‡–ƒ—†‹–‹‰‘”‰ƒ‹œƒ–‹‘•ǡ•—…Šƒ•–Š‘•‡’”‘˜‹†‹‰
…‡”–‹ϐ‹…ƒ–‹‘Ȁ”‡‰‹•–”ƒ–‹‘‘ˆ…‘ˆ‘”‹–›‘”‰‘˜‡”‡–ƒŽƒ‰‡…‹‡•Ǥ

ȏǣͻͲͲͲǣʹͲͳͷǡ͵Ǥͳ͵Ǥͳǡ‘†‹ϐ‹‡†Ȅ‘–‡•–‘‡–”›Šƒ˜‡„‡‡‘†‹ϐ‹‡†Ȑ
PR

3.2
combined audit
audit (3.1Ȍ…ƒ””‹‡†‘—––‘‰‡–Š‡”ƒ–ƒ•‹‰Ž‡ auditee (3.13) on two or more management systems (3.18)
‘–‡ ͳ –‘ ‡–”›ǣ Š‡ –™‘ ‘” ‘”‡ †‹•…‹’Ž‹‡Ǧ•’‡…‹ϐ‹… ƒƒ‰‡‡– •›•–‡• ƒ”‡ ‹–‡‰”ƒ–‡† ‹–‘ ƒ •‹‰Ž‡
ƒƒ‰‡‡–•›•–‡–Š‹•‹•‘™ƒ•ƒ‹–‡‰”ƒ–‡†ƒƒ‰‡‡–•›•–‡Ǥ

ȏǣͻͲͲͲǣʹͲͳͷǡ͵Ǥͳ͵Ǥʹǡ‘†‹ϐ‹‡†Ȑ

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ISO 19011:2018(E)

3.3
joint audit
audit (3.1Ȍ…ƒ””‹‡†‘—–ƒ–ƒ•‹‰Ž‡ auditee (3.13Ȍ„›–™‘‘”‘”‡ƒ—†‹–‹‰‘”‰ƒ‹œƒ–‹‘•
ȏǣͻͲͲͲǣʹͲͳͷǡ͵Ǥͳ͵Ǥ͵Ȑ

HO
3.4
audit programme
ƒ””ƒ‰‡‡–• ˆ‘” ƒ •‡– ‘ˆ ‘‡ ‘” ‘”‡ audits (3.1Ȍ ’Žƒ‡† ˆ‘” ƒ •’‡…‹ϐ‹… –‹‡ ˆ”ƒ‡ ƒ† †‹”‡…–‡†

AL
–‘™ƒ”†•ƒ•’‡…‹ϐ‹…’—”’‘•‡
ȏǣͻͲͲͲǣʹͲͳͷǡ͵Ǥͳ͵ǤͶǡ‘†‹ϐ‹‡†Ȅ™‘”†‹‰Šƒ•„‡‡ƒ††‡†–‘–Š‡†‡ϐ‹‹–‹‘Ȑ

AB
3.5

TR
audit scope
‡š–‡–ƒ†„‘—†ƒ”‹‡•‘ˆƒaudit (3.1)
‘–‡ͳ–‘‡–”›ǣŠ‡ƒ—†‹–•…‘’‡‰‡‡”ƒŽŽ›‹…Ž—†‡•ƒ†‡•…”‹’–‹‘‘ˆ–Š‡’Š›•‹…ƒŽƒ†˜‹”–—ƒŽǦŽ‘…ƒ–‹‘•ǡˆ—…–‹‘•ǡ

DE
‘”‰ƒ‹œƒ–‹‘ƒŽ—‹–•ǡƒ…–‹˜‹–‹‡•ƒ†’”‘…‡••‡•ǡƒ•™‡ŽŽƒ•–Š‡–‹‡’‡”‹‘†…‘˜‡”‡†Ǥ

‘–‡ʹ–‘‡–”›ǣ˜‹”–—ƒŽŽ‘…ƒ–‹‘‹•™Š‡”‡ƒ‘”‰ƒ‹œƒ–‹‘’‡”ˆ‘”•™‘”‘”’”‘˜‹†‡•ƒ•‡”˜‹…‡—•‹‰ƒ‘ǦŽ‹‡
‡˜‹”‘‡–ƒŽŽ‘™‹‰‹†‹˜‹†—ƒŽ•‹””‡•’‡…–‹˜‡‘ˆ’Š›•‹…ƒŽŽ‘…ƒ–‹‘•–‘‡š‡…—–‡’”‘…‡••‡•Ǥ
IA
ȏǣͻͲͲͲǣʹͲͳͷǡ͵Ǥͳ͵Ǥͷǡ‘†‹ϐ‹‡†Ȅ‘–‡ͳ–‘‡–”›Šƒ•„‡‡‘†‹ϐ‹‡†ǡ‘–‡ʹ–‘‡–”›Šƒ•
OP

„‡‡ƒ††‡†Ȑ
3.6
-C

audit plan
†‡•…”‹’–‹‘‘ˆ–Š‡ƒ…–‹˜‹–‹‡•ƒ†ƒ””ƒ‰‡‡–•ˆ‘”ƒaudit (3.1)
ȏǣͻͲͲͲǣʹͲͳͷǡ͵Ǥͳ͵Ǥ͸Ȑ
S
SG

3.7
audit criteria
set of requirements (3.23Ȍ—•‡†ƒ•ƒ”‡ˆ‡”‡…‡ƒ‰ƒ‹•–™Š‹…Šobjective evidence (3.8Ȍ‹•…‘’ƒ”‡†
E

‘–‡ ͳ –‘ ‡–”›ǣ ˆ –Š‡ ƒ—†‹– …”‹–‡”‹ƒ ƒ”‡ Ž‡‰ƒŽ ȋ‹…Ž—†‹‰ •–ƒ–—–‘”› ‘” ”‡‰—Žƒ–‘”›Ȍ ”‡“—‹”‡‡–•ǡ –Š‡ ™‘”†•
Dz…‘’Ž‹ƒ…‡dz‘”Dz‘Ǧ…‘’Ž‹ƒ…‡dzƒ”‡‘ˆ–‡—•‡†‹ƒƒ—†‹–ϔ‹†‹‰ (3.10).
AD

‘–‡ ʹ –‘ ‡–”›ǣ ‡“—‹”‡‡–• ƒ› ‹…Ž—†‡ ’‘Ž‹…‹‡•ǡ ’”‘…‡†—”‡•ǡ ™‘” ‹•–”—…–‹‘•ǡ Ž‡‰ƒŽ ”‡“—‹”‡‡–•ǡ
…‘–”ƒ…–—ƒŽ‘„Ž‹‰ƒ–‹‘•ǡ‡–…Ǥ
ED

ȏǣͻͲͲͲǣʹͲͳͷǡ͵Ǥͳ͵Ǥ͹ǡ‘†‹ϐ‹‡†Ȅ–Š‡†‡ϐ‹‹–‹‘Šƒ•„‡‡…Šƒ‰‡†ƒ†‘–‡•–‘‡–”›ͳƒ†
ʹŠƒ˜‡„‡‡ƒ††‡†Ȑ
RI

3.8
OP

objective evidence
†ƒ–ƒ•—’’‘”–‹‰–Š‡‡š‹•–‡…‡‘”˜‡”‹–›‘ˆ•‘‡–Š‹‰
PR

‘–‡ͳ–‘‡–”›ǣ„Œ‡…–‹˜‡‡˜‹†‡…‡…ƒ„‡‘„–ƒ‹‡†–Š”‘—‰Š‘„•‡”˜ƒ–‹‘ǡ‡ƒ•—”‡‡–ǡ–‡•–‘”„›‘–Š‡”‡ƒ•Ǥ

‘–‡ʹ–‘‡–”›ǣ„Œ‡…–‹˜‡‡˜‹†‡…‡ˆ‘”–Š‡’—”’‘•‡‘ˆ–Š‡audit (3.1Ȍ‰‡‡”ƒŽŽ›…‘•‹•–•‘ˆ”‡…‘”†•ǡ•–ƒ–‡‡–•‘ˆ
ˆƒ…–ǡ‘”‘–Š‡”‹ˆ‘”ƒ–‹‘™Š‹…Šƒ”‡”‡Ž‡˜ƒ––‘–Š‡audit criteria (3.7Ȍƒ†˜‡”‹ϐ‹ƒ„Ž‡Ǥ

ȏǣͻͲͲͲǣʹͲͳͷǡ͵ǤͺǤ͵Ȑ
3.9
audit evidence
”‡…‘”†•ǡ •–ƒ–‡‡–• ‘ˆ ˆƒ…– ‘” ‘–Š‡” ‹ˆ‘”ƒ–‹‘ǡ ™Š‹…Š ƒ”‡ ”‡Ž‡˜ƒ– –‘ –Š‡ audit criteria (3.7Ȍ ƒ†
˜‡”‹ϐ‹ƒ„Ž‡
ȏǣͻͲͲͲǣʹͲͳͷǡ͵Ǥͳ͵ǤͺȐ

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ISO 19011:2018(E)

3.10
ƒ—†‹–ϐ‹†‹‰•
”‡•—Ž–•‘ˆ–Š‡‡˜ƒŽ—ƒ–‹‘‘ˆ–Š‡…‘ŽŽ‡…–‡†audit evidence (3.9Ȍƒ‰ƒ‹•–audit criteria (3.7)
‘–‡ͳ–‘‡–”›ǣ—†‹–ϐ‹†‹‰•‹†‹…ƒ–‡conformity (3.20) or nonconformity (3.21).

HO
‘–‡ʹ–‘‡–”›ǣ—†‹–ϐ‹†‹‰•…ƒŽ‡ƒ†–‘–Š‡‹†‡–‹ϐ‹…ƒ–‹‘‘ˆ”‹••ǡ‘’’‘”–—‹–‹‡•ˆ‘”‹’”‘˜‡‡–‘””‡…‘”†‹‰
‰‘‘†’”ƒ…–‹…‡•Ǥ

AL
‘–‡ ͵ –‘ ‡–”›ǣ  ‰Ž‹•Š ‹ˆ –Š‡ ƒ—†‹– …”‹–‡”‹ƒ ƒ”‡ •‡Ž‡…–‡† ˆ”‘ •–ƒ–—–‘”› ”‡“—‹”‡‡–• ‘” ”‡‰—Žƒ–‘”›
”‡“—‹”‡‡–•ǡ–Š‡ƒ—†‹–ϐ‹†‹‰‹•–‡”‡†…‘’Ž‹ƒ…‡‘”‘Ǧ…‘’Ž‹ƒ…‡Ǥ

AB
ȏǣͻͲͲͲǣʹͲͳͷǡ͵Ǥͳ͵Ǥͻǡ‘†‹ϐ‹‡†Ȅ‘–‡•–‘‡–”›ʹƒ†͵Šƒ˜‡„‡‡‘†‹ϐ‹‡†Ȑ
3.11

TR
audit conclusion
‘—–…‘‡‘ˆƒaudit (3.1Ȍǡƒˆ–‡”…‘•‹†‡”ƒ–‹‘‘ˆ–Š‡ƒ—†‹–‘„Œ‡…–‹˜‡•ƒ†ƒŽŽƒ—†‹–ϔ‹†‹‰• (3.10)
ȏǣͻͲͲͲǣʹͲͳͷǡ͵Ǥͳ͵ǤͳͲȐ
3.12
audit client
DE
IA
‘”‰ƒ‹œƒ–‹‘‘”’‡”•‘”‡“—‡•–‹‰ƒaudit (3.1)
OP

‘–‡ͳ–‘‡–”›ǣ–Š‡…ƒ•‡‘ˆ‹–‡”ƒŽƒ—†‹–ǡ–Š‡ƒ—†‹–…Ž‹‡–…ƒƒŽ•‘„‡–Š‡auditee (3.13Ȍ‘”–Š‡‹†‹˜‹†—ƒŽȋ•Ȍ

ƒƒ‰‹‰ –Š‡ ƒ—†‹– ’”‘‰”ƒ‡Ǥ ‡“—‡•–• ˆ‘” ‡š–‡”ƒŽ ƒ—†‹– …ƒ …‘‡ ˆ”‘ •‘—”…‡• •—…Š ƒ• ”‡‰—Žƒ–‘”•ǡ
…‘–”ƒ…–‹‰’ƒ”–‹‡•‘”’‘–‡–‹ƒŽ‘”‡š‹•–‹‰…Ž‹‡–•Ǥ
-C

ȏǣͻͲͲͲǣʹͲͳͷǡ͵Ǥͳ͵Ǥͳͳǡ‘†‹ϐ‹‡†Ȅ‘–‡ͳ–‘‡–”›Šƒ•„‡‡ƒ††‡†Ȑ
3.13
S

auditee
‘”‰ƒ‹œƒ–‹‘ƒ•ƒ™Š‘Ž‡‘”’ƒ”–•–Š‡”‡‘ˆ„‡‹‰ƒ—†‹–‡†
SG

ȏǣͻͲͲͲǣʹͲͳͷǡ͵Ǥͳ͵Ǥͳʹǡ‘†‹ϐ‹‡†Ȑ
E

3.14
audit team
AD

‘‡‘”‘”‡’‡”•‘•…‘†—…–‹‰ƒaudit (3.1Ȍǡ•—’’‘”–‡†‹ˆ‡‡†‡†„›technical experts (3.16)

‘–‡ͳ–‘‡–”›ǣ‡auditor (3.15) of the audit team (͵ǤͳͶȌ‹•ƒ’’‘‹–‡†ƒ•–Š‡ƒ—†‹––‡ƒŽ‡ƒ†‡”Ǥ
ED

‘–‡ʹ–‘‡–”›ǣŠ‡ƒ—†‹––‡ƒ…ƒ‹…Ž—†‡ƒ—†‹–‘”•Ǧ‹Ǧ–”ƒ‹‹‰Ǥ
RI

ȏǣͻͲͲͲǣʹͲͳͷǡ͵Ǥͳ͵ǤͳͶȐ
OP

3.15
auditor
’‡”•‘™Š‘…‘†—…–•ƒaudit (3.1)
PR

ȏǣͻͲͲͲǣʹͲͳͷǡ͵Ǥͳ͵ǤͳͷȐ
3.16
technical expert
δƒ—†‹–ε’‡”•‘™Š‘’”‘˜‹†‡••’‡…‹ϐ‹…‘™Ž‡†‰‡‘”‡š’‡”–‹•‡–‘–Š‡audit team (͵ǤͳͶ)
‘–‡ ͳ –‘ ‡–”›ǣ ’‡…‹ϐ‹… ‘™Ž‡†‰‡ ‘” ‡š’‡”–‹•‡ ”‡Žƒ–‡• –‘ –Š‡ ‘”‰ƒ‹œƒ–‹‘ǡ –Š‡ ƒ…–‹˜‹–›ǡ ’”‘…‡••ǡ ’”‘†—…–ǡ
•‡”˜‹…‡ǡ†‹•…‹’Ž‹‡–‘„‡ƒ—†‹–‡†ǡ‘”Žƒ‰—ƒ‰‡‘”…—Ž–—”‡Ǥ

‘–‡ʹ–‘‡–”›ǣ–‡…Š‹…ƒŽ‡š’‡”––‘–Š‡audit team (͵ǤͳͶȌ†‘‡•‘–ƒ…–ƒ•ƒauditor (3.15).

ȏǣͻͲͲͲǣʹͲͳͷǡ͵Ǥͳ͵Ǥͳ͸ǡ‘†‹ϐ‹‡†Ȅ‘–‡•–‘‡–”›ͳƒ†ʹŠƒ˜‡„‡‡‘†‹ϐ‹‡†Ȑ

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 Copyrighted material licensed to SGS SA^SGS Group. No further reproduction or distribution permitted.
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ISO 19011:2018(E)

3.17
observer
‹†‹˜‹†—ƒŽ™Š‘ƒ……‘’ƒ‹‡•–Š‡audit team (͵ǤͳͶȌ„—–†‘‡•‘–ƒ…–ƒ•ƒauditor (3.15)
ȏǣͻͲͲͲǣʹͲͳͷǡ͵Ǥͳ͵Ǥͳ͹ǡ‘†‹ϐ‹‡†Ȑ

HO
3.18
management system
•‡–‘ˆ‹–‡””‡Žƒ–‡†‘”‹–‡”ƒ…–‹‰‡Ž‡‡–•‘ˆƒ‘”‰ƒ‹œƒ–‹‘–‘‡•–ƒ„Ž‹•Š’‘Ž‹…‹‡•ƒ†‘„Œ‡…–‹˜‡•ǡƒ†

AL
processes (͵ǤʹͶȌ–‘ƒ…Š‹‡˜‡–Š‘•‡‘„Œ‡…–‹˜‡•
‘–‡ ͳ –‘ ‡–”›ǣ  ƒƒ‰‡‡– •›•–‡ …ƒ ƒ††”‡•• ƒ •‹‰Ž‡ †‹•…‹’Ž‹‡ ‘” •‡˜‡”ƒŽ †‹•…‹’Ž‹‡•ǡ ‡Ǥ‰Ǥ “—ƒŽ‹–›

AB
ƒƒ‰‡‡–ǡϐ‹ƒ…‹ƒŽƒƒ‰‡‡–‘”‡˜‹”‘‡–ƒŽƒƒ‰‡‡–Ǥ

‘–‡ ʹ –‘ ‡–”›ǣ Š‡ ƒƒ‰‡‡– •›•–‡ ‡Ž‡‡–• ‡•–ƒ„Ž‹•Š –Š‡ ‘”‰ƒ‹œƒ–‹‘ǯ• •–”—…–—”‡ǡ ”‘Ž‡• ƒ†

TR
”‡•’‘•‹„‹Ž‹–‹‡•ǡ’Žƒ‹‰ǡ‘’‡”ƒ–‹‘ǡ’‘Ž‹…‹‡•ǡ’”ƒ…–‹…‡•ǡ”—Ž‡•ǡ„‡Ž‹‡ˆ•ǡ‘„Œ‡…–‹˜‡•ƒ†’”‘…‡••‡•–‘ƒ…Š‹‡˜‡–Š‘•‡
‘„Œ‡…–‹˜‡•Ǥ

DE
‘–‡ ͵ –‘ ‡–”›ǣ Š‡ •…‘’‡ ‘ˆ ƒ ƒƒ‰‡‡– •›•–‡ …ƒ ‹…Ž—†‡ –Š‡ ™Š‘Ž‡ ‘ˆ –Š‡ ‘”‰ƒ‹œƒ–‹‘ǡ •’‡…‹ϐ‹… ƒ†
‹†‡–‹ϐ‹‡† ˆ—…–‹‘• ‘ˆ –Š‡ ‘”‰ƒ‹œƒ–‹‘ǡ •’‡…‹ϐ‹… ƒ† ‹†‡–‹ϐ‹‡† •‡…–‹‘• ‘ˆ –Š‡ ‘”‰ƒ‹œƒ–‹‘ǡ ‘” ‘‡ ‘” ‘”‡
ˆ—…–‹‘•ƒ…”‘••ƒ‰”‘—’‘ˆ‘”‰ƒ‹œƒ–‹‘•Ǥ
IA
ȏǣͻͲͲͲǣʹͲͳͷǡ͵ǤͷǤ͵ǡ‘†‹ϐ‹‡†Ȅ‘–‡Ͷ–‘‡–”›Šƒ•„‡‡†‡Ž‡–‡†Ȑ
OP

3.19
risk
‡ˆˆ‡…–‘ˆ—…‡”–ƒ‹–›
-C

‘–‡ͳ–‘‡–”›ǣ‡ˆˆ‡…–‹•ƒ†‡˜‹ƒ–‹‘ˆ”‘–Š‡‡š’‡…–‡†Ȃ’‘•‹–‹˜‡‘”‡‰ƒ–‹˜‡Ǥ

‘–‡ʹ–‘‡–”›ǣ…‡”–ƒ‹–›‹•–Š‡•–ƒ–‡ǡ‡˜‡’ƒ”–‹ƒŽǡ‘ˆ†‡ϐ‹…‹‡…›‘ˆ‹ˆ‘”ƒ–‹‘”‡Žƒ–‡†–‘ǡ—†‡”•–ƒ†‹‰‘”
S

‘™Ž‡†‰‡‘ˆǡƒ‡˜‡–ǡ‹–•…‘•‡“—‡…‡ƒ†Ž‹‡Ž‹Š‘‘†Ǥ
SG

‘–‡͵–‘‡–”›ǣ‹•‹•‘ˆ–‡…Šƒ”ƒ…–‡”‹œ‡†„›”‡ˆ‡”‡…‡–‘’‘–‡–‹ƒŽ‡˜‡–•ȋƒ•†‡ϐ‹‡†‹
—‹†‡͹͵ǣʹͲͲͻǡ
͵ǤͷǤͳǤ͵Ȍƒ†…‘•‡“—‡…‡•ȋƒ•†‡ϐ‹‡†‹
—‹†‡͹͵ǣʹͲͲͻǡ͵Ǥ͸ǤͳǤ͵Ȍǡ‘”ƒ…‘„‹ƒ–‹‘‘ˆ–Š‡•‡Ǥ

‘–‡ Ͷ –‘ ‡–”›ǣ ‹• ‹• ‘ˆ–‡ ‡š’”‡••‡† ‹ –‡”• ‘ˆ ƒ …‘„‹ƒ–‹‘ ‘ˆ –Š‡ …‘•‡“—‡…‡• ‘ˆ ƒ ‡˜‡– ȋ‹…Ž—†‹‰
E

…Šƒ‰‡•‹…‹”…—•–ƒ…‡•Ȍƒ†–Š‡ƒ••‘…‹ƒ–‡†Ž‹‡Ž‹Š‘‘†ȋƒ•†‡ϐ‹‡†‹
—‹†‡͹͵ǣʹͲͲͻǡ͵Ǥ͸ǤͳǤͳȌ‘ˆ‘……—””‡…‡Ǥ
AD

ȏǣͻͲͲͲǣʹͲͳͷǡ͵Ǥ͹Ǥͻǡ‘†‹ϐ‹‡†Ȅ‘–‡•–‘‡–”›ͷƒ†͸Šƒ˜‡„‡‡†‡Ž‡–‡†Ȑ
ED

3.20
conformity
ˆ—Žϐ‹Ž‡–‘ˆƒrequirement (3.23)
RI

ȏǣͻͲͲͲǣʹͲͳͷǡ͵Ǥ͸Ǥͳͳǡ‘†‹ϐ‹‡†Ȅ‘–‡ͳ–‘‡–”›Šƒ•„‡‡†‡Ž‡–‡†Ȑ
OP

3.21
nonconformity
‘Ǧˆ—Žϐ‹Ž‡–‘ˆƒrequirement (3.23)
PR

ȏǣͻͲͲͲǣʹͲͳͷǡ͵Ǥ͸Ǥͻǡ‘†‹ϐ‹‡†Ȅ‘–‡ͳ–‘‡–”›Šƒ•„‡‡†‡Ž‡–‡†Ȑ
3.22
competence
ƒ„‹Ž‹–›–‘ƒ’’Ž›‘™Ž‡†‰‡ƒ†•‹ŽŽ•–‘ƒ…Š‹‡˜‡‹–‡†‡†”‡•—Ž–•
ȏǣͻͲͲͲǣʹͲͳͷǡ͵ǤͳͲǤͶǡ‘†‹ϐ‹‡†Ȅ‘–‡•–‘‡–”›Šƒ˜‡„‡‡†‡Ž‡–‡†Ȑ

4 © ISO 2018 – All rights reserved

 Copyrighted material licensed to SGS SA^SGS Group. No further reproduction or distribution permitted.
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ISO 19011:2018(E)

3.23
requirement
‡‡†‘”‡š’‡…–ƒ–‹‘–Šƒ–‹••–ƒ–‡†ǡ‰‡‡”ƒŽŽ›‹’Ž‹‡†‘”‘„Ž‹‰ƒ–‘”›
‘–‡ ͳ –‘ ‡–”›ǣ Dz
‡‡”ƒŽŽ› ‹’Ž‹‡†dz ‡ƒ• –Šƒ– ‹– ‹• …—•–‘ ‘” …‘‘ ’”ƒ…–‹…‡ ˆ‘” –Š‡ ‘”‰ƒ‹œƒ–‹‘ ƒ†
‹–‡”‡•–‡†’ƒ”–‹‡•–Šƒ––Š‡‡‡†‘”‡š’‡…–ƒ–‹‘—†‡”…‘•‹†‡”ƒ–‹‘‹•‹’Ž‹‡†Ǥ

HO
‘–‡ʹ–‘‡–”›ǣ•’‡…‹ϐ‹‡†”‡“—‹”‡‡–‹•‘‡–Šƒ–‹••–ƒ–‡†ǡˆ‘”‡šƒ’Ž‡‹†‘…—‡–‡†‹ˆ‘”ƒ–‹‘Ǥ

AL
ȏǣͻͲͲͲǣʹͲͳͷǡ͵Ǥ͸ǤͶǡ‘†‹ϐ‹‡†Ȅ‘–‡•–‘‡–”›͵ǡͶǡͷƒ†͸Šƒ˜‡„‡‡†‡Ž‡–‡†Ȑ
3.24

AB
process
•‡–‘ˆ‹–‡””‡Žƒ–‡†‘”‹–‡”ƒ…–‹‰ƒ…–‹˜‹–‹‡•–Šƒ–—•‡‹’—–•–‘†‡Ž‹˜‡”ƒ‹–‡†‡†”‡•—Ž–

TR
ȏǣͻͲͲͲǣʹͲͳͷǡ͵ǤͶǤͳǡ‘†‹ϐ‹‡†Ȅ‘–‡•–‘‡–”›Šƒ˜‡„‡‡†‡Ž‡–‡†Ȑ
3.25

DE
performance
‡ƒ•—”ƒ„Ž‡”‡•—Ž–
‘–‡ͳ–‘‡–”›ǣ‡”ˆ‘”ƒ…‡…ƒ”‡Žƒ–‡‡‹–Š‡”–‘“—ƒ–‹–ƒ–‹˜‡‘”“—ƒŽ‹–ƒ–‹˜‡ϐ‹†‹‰•Ǥ
IA
‘–‡ ʹ –‘ ‡–”›ǣ ‡”ˆ‘”ƒ…‡ …ƒ ”‡Žƒ–‡ –‘ –Š‡ ƒƒ‰‡‡– ‘ˆ ƒ…–‹˜‹–‹‡•ǡ processes (͵ǤʹͶȌǡ ’”‘†—…–•ǡ •‡”˜‹…‡•ǡ
OP

•›•–‡•‘”‘”‰ƒ‹œƒ–‹‘•Ǥ

ȏǣͻͲͲͲǣʹͲͳͷǡ͵Ǥ͹Ǥͺǡ‘†‹ϐ‹‡†Ȅ‘–‡͵–‘‡–”›Šƒ•„‡‡†‡Ž‡–‡†Ȑ
-C

3.26
effectiveness
‡š–‡––‘™Š‹…Š’Žƒ‡†ƒ…–‹˜‹–‹‡•ƒ”‡”‡ƒŽ‹œ‡†ƒ†’Žƒ‡†”‡•—Ž–•ƒ…Š‹‡˜‡†
S

ȏǣͻͲͲͲǣʹͲͳͷǡ͵Ǥ͹Ǥͳͳǡ‘†‹ϐ‹‡†Ȅ‘–‡ͳ–‘‡–”›Šƒ•„‡‡†‡Ž‡–‡†Ȑ
SG

4 Principles of auditing
E

—†‹–‹‰‹•…Šƒ”ƒ…–‡”‹œ‡†„›”‡Ž‹ƒ…‡‘ƒ—„‡”‘ˆ’”‹…‹’Ž‡•ǤŠ‡•‡’”‹…‹’Ž‡••Š‘—Ž†Š‡Ž’–‘ƒ‡
AD

–Š‡ƒ—†‹–ƒ‡ˆˆ‡…–‹˜‡ƒ†”‡Ž‹ƒ„Ž‡–‘‘Ž‹•—’’‘”–‘ˆƒƒ‰‡‡–’‘Ž‹…‹‡•ƒ†…‘–”‘Ž•ǡ„›’”‘˜‹†‹‰
‹ˆ‘”ƒ–‹‘‘™Š‹…Šƒ‘”‰ƒ‹œƒ–‹‘…ƒƒ…–‹‘”†‡”–‘‹’”‘˜‡‹–•’‡”ˆ‘”ƒ…‡Ǥ†Š‡”‡…‡–‘–Š‡•‡
’”‹…‹’Ž‡• ‹• ƒ ’”‡”‡“—‹•‹–‡ ˆ‘” ’”‘˜‹†‹‰ ƒ—†‹– …‘…Ž—•‹‘• –Šƒ– ƒ”‡ ”‡Ž‡˜ƒ– ƒ† •—ˆϐ‹…‹‡–ǡ ƒ† ˆ‘”
ED

‡ƒ„Ž‹‰ ƒ—†‹–‘”•ǡ ™‘”‹‰ ‹†‡’‡†‡–Ž› ˆ”‘ ‘‡ ƒ‘–Š‡”ǡ –‘ ”‡ƒ…Š •‹‹Žƒ” …‘…Ž—•‹‘• ‹ •‹‹Žƒ”
…‹”…—•–ƒ…‡•Ǥ
RI

Š‡‰—‹†ƒ…‡‰‹˜‡‹Žƒ—•‡•ͷ to 7‹•„ƒ•‡†‘–Š‡•‡˜‡’”‹…‹’Ž‡•‘—–Ž‹‡†„‡Ž‘™Ǥ
OP

ƒȌ –‡‰”‹–›ǣ–Š‡ˆ‘—†ƒ–‹‘‘ˆ’”‘ˆ‡••‹‘ƒŽ‹•
—†‹–‘”•ƒ†–Š‡‹†‹˜‹†—ƒŽȋ•Ȍƒƒ‰‹‰ƒƒ—†‹–’”‘‰”ƒ‡•Š‘—Ž†ǣ
PR

Ȅ ’‡”ˆ‘”–Š‡‹”™‘”‡–Š‹…ƒŽŽ›ǡ™‹–ŠŠ‘‡•–›ƒ†”‡•’‘•‹„‹Ž‹–›Ǣ
Ȅ ‘Ž›—†‡”–ƒ‡ƒ—†‹–ƒ…–‹˜‹–‹‡•‹ˆ…‘’‡–‡––‘†‘•‘Ǣ
Ȅ ’‡”ˆ‘”–Š‡‹”™‘”‹ƒ‹’ƒ”–‹ƒŽƒ‡”ǡ‹Ǥ‡Ǥ”‡ƒ‹ˆƒ‹”ƒ†—„‹ƒ•‡†‹ƒŽŽ–Š‡‹”†‡ƒŽ‹‰•Ǣ
Ȅ „‡•‡•‹–‹˜‡–‘ƒ›‹ϐŽ—‡…‡•–Šƒ–ƒ›„‡‡š‡”–‡†‘–Š‡‹”Œ—†‰‡‡–™Š‹Ž‡…ƒ””›‹‰‘—–ƒƒ—†‹–Ǥ
„Ȍ ƒ‹”’”‡•‡–ƒ–‹‘ǣ–Š‡‘„Ž‹‰ƒ–‹‘–‘”‡’‘”––”—–Šˆ—ŽŽ›ƒ†ƒ……—”ƒ–‡Ž›
—†‹– ϐ‹†‹‰•ǡ ƒ—†‹– …‘…Ž—•‹‘• ƒ† ƒ—†‹– ”‡’‘”–• •Š‘—Ž† ”‡ϐŽ‡…– –”—–Šˆ—ŽŽ› ƒ† ƒ……—”ƒ–‡Ž› –Š‡
ƒ—†‹– ƒ…–‹˜‹–‹‡•Ǥ ‹‰‹ϐ‹…ƒ– ‘„•–ƒ…Ž‡• ‡…‘—–‡”‡† †—”‹‰ –Š‡ ƒ—†‹– ƒ† —”‡•‘Ž˜‡† †‹˜‡”‰‹‰

© ISO 2018 – All rights reserved 5

 Copyrighted material licensed to SGS SA^SGS Group. No further reproduction or distribution permitted.
Printed / viewed by: [patricia.pereira@sgs.com] @ 2018-08-31

ISO 19011:2018(E)

‘’‹‹‘•„‡–™‡‡–Š‡ƒ—†‹––‡ƒƒ†–Š‡ƒ—†‹–‡‡•Š‘—Ž†„‡”‡’‘”–‡†ǤŠ‡…‘—‹…ƒ–‹‘•Š‘—Ž†
„‡–”—–Šˆ—Žǡƒ……—”ƒ–‡ǡ‘„Œ‡…–‹˜‡ǡ–‹‡Ž›ǡ…Ž‡ƒ”ƒ†…‘’Ž‡–‡Ǥ
…Ȍ —‡’”‘ˆ‡••‹‘ƒŽ…ƒ”‡ǣ–Š‡ƒ’’Ž‹…ƒ–‹‘‘ˆ†‹Ž‹‰‡…‡ƒ†Œ—†‰‡‡–‹ƒ—†‹–‹‰
—†‹–‘”• •Š‘—Ž† ‡š‡”…‹•‡ †—‡ …ƒ”‡ ‹ ƒ……‘”†ƒ…‡ ™‹–Š –Š‡ ‹’‘”–ƒ…‡ ‘ˆ –Š‡ –ƒ• –Š‡› ’‡”ˆ‘”

HO
ƒ†–Š‡…‘ϐ‹†‡…‡’Žƒ…‡†‹–Š‡„›–Š‡ƒ—†‹–…Ž‹‡–ƒ†‘–Š‡”‹–‡”‡•–‡†’ƒ”–‹‡•Ǥ‹’‘”–ƒ–
ˆƒ…–‘”‹…ƒ””›‹‰‘—––Š‡‹”™‘”™‹–Š†—‡’”‘ˆ‡••‹‘ƒŽ…ƒ”‡‹•Šƒ˜‹‰–Š‡ƒ„‹Ž‹–›–‘ƒ‡”‡ƒ•‘‡†
Œ—†‰‡‡–•‹ƒŽŽƒ—†‹–•‹–—ƒ–‹‘•Ǥ

AL
†Ȍ ‘ϐ‹†‡–‹ƒŽ‹–›ǣ•‡…—”‹–›‘ˆ‹ˆ‘”ƒ–‹‘

AB
—†‹–‘”••Š‘—Ž†‡š‡”…‹•‡†‹•…”‡–‹‘‹–Š‡—•‡ƒ†’”‘–‡…–‹‘‘ˆ‹ˆ‘”ƒ–‹‘ƒ…“—‹”‡†‹–Š‡…‘—”•‡
‘ˆ –Š‡‹” †—–‹‡•Ǥ —†‹– ‹ˆ‘”ƒ–‹‘ •Š‘—Ž† ‘– „‡ —•‡† ‹ƒ’’”‘’”‹ƒ–‡Ž› ˆ‘” ’‡”•‘ƒŽ ‰ƒ‹ „› –Š‡
ƒ—†‹–‘” ‘” –Š‡ ƒ—†‹– …Ž‹‡–ǡ ‘” ‹ ƒ ƒ‡” †‡–”‹‡–ƒŽ –‘ –Š‡ Ž‡‰‹–‹ƒ–‡ ‹–‡”‡•–• ‘ˆ –Š‡ ƒ—†‹–‡‡Ǥ

TR
Š‹•…‘…‡’–‹…Ž—†‡•–Š‡’”‘’‡”Šƒ†Ž‹‰‘ˆ•‡•‹–‹˜‡‘”…‘ϐ‹†‡–‹ƒŽ‹ˆ‘”ƒ–‹‘Ǥ
‡Ȍ †‡’‡†‡…‡ǣ–Š‡„ƒ•‹•ˆ‘”–Š‡‹’ƒ”–‹ƒŽ‹–›‘ˆ–Š‡ƒ—†‹–ƒ†‘„Œ‡…–‹˜‹–›‘ˆ–Š‡ƒ—†‹–…‘…Ž—•‹‘•

DE
—†‹–‘”••Š‘—Ž†„‡‹†‡’‡†‡–‘ˆ–Š‡ƒ…–‹˜‹–›„‡‹‰ƒ—†‹–‡†™Š‡”‡˜‡”’”ƒ…–‹…ƒ„Ž‡ǡƒ†•Š‘—Ž†‹
ƒŽŽ…ƒ•‡•ƒ…–‹ƒƒ‡”–Šƒ–‹•ˆ”‡‡ˆ”‘„‹ƒ•ƒ†…‘ϐŽ‹…–‘ˆ‹–‡”‡•–Ǥ ‘”‹–‡”ƒŽƒ—†‹–•ǡƒ—†‹–‘”•
•Š‘—Ž† „‡ ‹†‡’‡†‡– ˆ”‘ –Š‡ ˆ—…–‹‘ „‡‹‰ ƒ—†‹–‡† ‹ˆ ’”ƒ…–‹…ƒ„Ž‡Ǥ —†‹–‘”• •Š‘—Ž† ƒ‹–ƒ‹
IA
‘„Œ‡…–‹˜‹–› –Š”‘—‰Š‘—– –Š‡ ƒ—†‹– ’”‘…‡•• –‘ ‡•—”‡ –Šƒ– –Š‡ ƒ—†‹– ϐ‹†‹‰• ƒ† …‘…Ž—•‹‘• ƒ”‡
„ƒ•‡†‘Ž›‘–Š‡ƒ—†‹–‡˜‹†‡…‡Ǥ
OP

‘”•ƒŽŽ‘”‰ƒ‹œƒ–‹‘•ǡ‹–ƒ›‘–„‡’‘••‹„Ž‡ˆ‘”‹–‡”ƒŽƒ—†‹–‘”•–‘„‡ˆ—ŽŽ›‹†‡’‡†‡–‘ˆ–Š‡
ƒ…–‹˜‹–›„‡‹‰ƒ—†‹–‡†ǡ„—–‡˜‡”›‡ˆˆ‘”–•Š‘—Ž†„‡ƒ†‡–‘”‡‘˜‡„‹ƒ•ƒ†‡…‘—”ƒ‰‡‘„Œ‡…–‹˜‹–›Ǥ
-C

ˆȌ ˜‹†‡…‡Ǧ„ƒ•‡† ƒ’’”‘ƒ…Šǣ –Š‡ ”ƒ–‹‘ƒŽ ‡–Š‘† ˆ‘” ”‡ƒ…Š‹‰ ”‡Ž‹ƒ„Ž‡ ƒ† ”‡’”‘†—…‹„Ž‡ ƒ—†‹–
…‘…Ž—•‹‘•‹ƒ•›•–‡ƒ–‹…ƒ—†‹–’”‘…‡••
S

—†‹– ‡˜‹†‡…‡ •Š‘—Ž† „‡ ˜‡”‹ϐ‹ƒ„Ž‡Ǥ – •Š‘—Ž† ‹ ‰‡‡”ƒŽ „‡ „ƒ•‡† ‘ •ƒ’Ž‡• ‘ˆ –Š‡ ‹ˆ‘”ƒ–‹‘
SG

ƒ˜ƒ‹Žƒ„Ž‡ǡ•‹…‡ƒƒ—†‹–‹•…‘†—…–‡††—”‹‰ƒϐ‹‹–‡’‡”‹‘†‘ˆ–‹‡ƒ†™‹–Šϐ‹‹–‡”‡•‘—”…‡•Ǥ
ƒ’’”‘’”‹ƒ–‡—•‡‘ˆ•ƒ’Ž‹‰•Š‘—Ž†„‡ƒ’’Ž‹‡†ǡ•‹…‡–Š‹•‹•…Ž‘•‡Ž›”‡Žƒ–‡†–‘–Š‡…‘ϐ‹†‡…‡–Šƒ–
…ƒ„‡’Žƒ…‡†‹–Š‡ƒ—†‹–…‘…Ž—•‹‘•Ǥ
E

‰Ȍ ‹•Ǧ„ƒ•‡†ƒ’’”‘ƒ…Šǣƒƒ—†‹–ƒ’’”‘ƒ…Š–Šƒ–…‘•‹†‡”•”‹••ƒ†‘’’‘”–—‹–‹‡•
AD

Š‡”‹•Ǧ„ƒ•‡†ƒ’’”‘ƒ…Š•Š‘—Ž†•—„•–ƒ–‹˜‡Ž›‹ϐŽ—‡…‡–Š‡’Žƒ‹‰ǡ…‘†—…–‹‰ƒ†”‡’‘”–‹‰‘ˆ
ƒ—†‹–•‹‘”†‡”–‘‡•—”‡–Šƒ–ƒ—†‹–•ƒ”‡ˆ‘…—•‡†‘ƒ––‡”•–Šƒ–ƒ”‡•‹‰‹ϐ‹…ƒ–ˆ‘”–Š‡ƒ—†‹–…Ž‹‡–ǡ
ED

ƒ†ˆ‘”ƒ…Š‹‡˜‹‰–Š‡ƒ—†‹–’”‘‰”ƒ‡‘„Œ‡…–‹˜‡•Ǥ
RI

5 Managing an audit programme

OP

5.1 General
 ƒ—†‹– ’”‘‰”ƒ‡ •Š‘—Ž† „‡ ‡•–ƒ„Ž‹•Š‡† ™Š‹…Š …ƒ ‹…Ž—†‡ ƒ—†‹–• ƒ††”‡••‹‰ ‘‡ ‘” ‘”‡
PR

ƒƒ‰‡‡–•›•–‡•–ƒ†ƒ”†•‘”‘–Š‡””‡“—‹”‡‡–•ǡ…‘†—…–‡†‡‹–Š‡”•‡’ƒ”ƒ–‡Ž›‘”‹…‘„‹ƒ–‹‘
ȋ…‘„‹‡†ƒ—†‹–ȌǤ
Š‡‡š–‡–‘ˆƒƒ—†‹–’”‘‰”ƒ‡•Š‘—Ž†„‡„ƒ•‡†‘–Š‡•‹œ‡ƒ†ƒ–—”‡‘ˆ–Š‡ƒ—†‹–‡‡ǡƒ•™‡ŽŽƒ•‘
–Š‡ƒ–—”‡ǡˆ—…–‹‘ƒŽ‹–›ǡ…‘’Ž‡š‹–›ǡ–Š‡–›’‡‘ˆ”‹••ƒ†‘’’‘”–—‹–‹‡•ǡƒ†–Š‡Ž‡˜‡Ž‘ˆƒ–—”‹–›‘ˆ
–Š‡ƒƒ‰‡‡–•›•–‡ȋ•Ȍ–‘„‡ƒ—†‹–‡†Ǥ
Š‡ˆ—…–‹‘ƒŽ‹–›‘ˆ–Š‡ƒƒ‰‡‡–•›•–‡…ƒ„‡‡˜‡‘”‡…‘’Ž‡š™Š‡‘•–‘ˆ–Š‡‹’‘”–ƒ–
ˆ—…–‹‘• ƒ”‡ ‘—–•‘—”…‡† ƒ† ƒƒ‰‡† —†‡” –Š‡ Ž‡ƒ†‡”•Š‹’ ‘ˆ ‘–Š‡” ‘”‰ƒ‹œƒ–‹‘•Ǥ ƒ”–‹…—Žƒ”
ƒ––‡–‹‘‡‡†•–‘„‡’ƒ‹†–‘™Š‡”‡–Š‡‘•–‹’‘”–ƒ–†‡…‹•‹‘•ƒ”‡ƒ†‡ƒ†™Šƒ–…‘•–‹–—–‡•–Š‡
–‘’ƒƒ‰‡‡–‘ˆ–Š‡ƒƒ‰‡‡–•›•–‡Ǥ

6 © ISO 2018 – All rights reserved

 Copyrighted material licensed to SGS SA^SGS Group. No further reproduction or distribution permitted.
Printed / viewed by: [patricia.pereira@sgs.com] @ 2018-08-31

ISO 19011:2018(E)

 –Š‡ …ƒ•‡ ‘ˆ —Ž–‹’Ž‡ Ž‘…ƒ–‹‘•Ȁ•‹–‡• ȋ‡Ǥ‰Ǥ †‹ˆˆ‡”‡– …‘—–”‹‡•Ȍǡ ‘” ™Š‡”‡ ‹’‘”–ƒ– ˆ—…–‹‘• ƒ”‡
‘—–•‘—”…‡†ƒ†ƒƒ‰‡†—†‡”–Š‡Ž‡ƒ†‡”•Š‹’‘ˆƒ‘–Š‡”‘”‰ƒ‹œƒ–‹‘ǡ’ƒ”–‹…—Žƒ”ƒ––‡–‹‘•Š‘—Ž†„‡
’ƒ‹†–‘–Š‡†‡•‹‰ǡ’Žƒ‹‰ƒ†˜ƒŽ‹†ƒ–‹‘‘ˆ–Š‡ƒ—†‹–’”‘‰”ƒ‡Ǥ
–Š‡…ƒ•‡‘ˆ•ƒŽŽ‡”‘”Ž‡••…‘’Ž‡š‘”‰ƒ‹œƒ–‹‘•–Š‡ƒ—†‹–’”‘‰”ƒ‡…ƒ„‡•…ƒŽ‡†ƒ’’”‘’”‹ƒ–‡Ž›Ǥ

HO
‘”†‡”–‘—†‡”•–ƒ†–Š‡…‘–‡š–‘ˆ–Š‡ƒ—†‹–‡‡ǡ–Š‡ƒ—†‹–’”‘‰”ƒ‡•Š‘—Ž†–ƒ‡‹–‘ƒ……‘—––Š‡
ƒ—†‹–‡‡ǯ•ǣ

AL
Ȅ ‘”‰ƒ‹œƒ–‹‘ƒŽ‘„Œ‡…–‹˜‡•Ǣ
Ȅ ”‡Ž‡˜ƒ–‡š–‡”ƒŽƒ†‹–‡”ƒŽ‹••—‡•Ǣ

AB
Ȅ –Š‡‡‡†•ƒ†‡š’‡…–ƒ–‹‘•‘ˆ”‡Ž‡˜ƒ–‹–‡”‡•–‡†’ƒ”–‹‡•Ǣ

TR
Ȅ ‹ˆ‘”ƒ–‹‘•‡…—”‹–›ƒ†…‘ϐ‹†‡–‹ƒŽ‹–›”‡“—‹”‡‡–•Ǥ
Š‡ ’Žƒ‹‰ ‘ˆ ‹–‡”ƒŽ ƒ—†‹– ’”‘‰”ƒ‡• ƒ†ǡ ‹ •‘‡ …ƒ•‡• ’”‘‰”ƒ‡• ˆ‘” ƒ—†‹–‹‰ ‡š–‡”ƒŽ
’”‘˜‹†‡”•ǡ…ƒ„‡ƒ””ƒ‰‡†–‘…‘–”‹„—–‡–‘‘–Š‡”‘„Œ‡…–‹˜‡•‘ˆ–Š‡‘”‰ƒ‹œƒ–‹‘Ǥ
DE
Š‡‹†‹˜‹†—ƒŽȋ•Ȍƒƒ‰‹‰–Š‡ƒ—†‹–’”‘‰”ƒ‡•Š‘—Ž†‡•—”‡–Š‡‹–‡‰”‹–›‘ˆ–Š‡ƒ—†‹–‹•ƒ‹–ƒ‹‡†
ƒ†–Šƒ––Š‡”‡‹•‘–—†—‡‹ϐŽ—‡…‡‡š‡”–‡†‘˜‡”–Š‡ƒ—†‹–Ǥ
IA
—†‹–’”‹‘”‹–›•Š‘—Ž†„‡‰‹˜‡–‘ƒŽŽ‘…ƒ–‹‰”‡•‘—”…‡•ƒ†‡–Š‘†•–‘ƒ––‡”•‹ƒƒƒ‰‡‡–•›•–‡
OP

™‹–ŠŠ‹‰Š‡”‹Š‡”‡–”‹•ƒ†Ž‘™‡”Ž‡˜‡Ž‘ˆ’‡”ˆ‘”ƒ…‡Ǥ
‘’‡–‡–‹†‹˜‹†—ƒŽ••Š‘—Ž†„‡ƒ••‹‰‡†–‘ƒƒ‰‡–Š‡ƒ—†‹–’”‘‰”ƒ‡Ǥ
-C

Š‡ ƒ—†‹– ’”‘‰”ƒ‡ •Š‘—Ž† ‹…Ž—†‡ ‹ˆ‘”ƒ–‹‘ ƒ† ‹†‡–‹ˆ› ”‡•‘—”…‡• –‘ ‡ƒ„Ž‡ –Š‡ ƒ—†‹–• –‘ „‡
…‘†—…–‡†‡ˆˆ‡…–‹˜‡Ž›ƒ†‡ˆϐ‹…‹‡–Ž›™‹–Š‹–Š‡•’‡…‹ϐ‹‡†–‹‡ˆ”ƒ‡•ǤŠ‡‹ˆ‘”ƒ–‹‘•Š‘—Ž†‹…Ž—†‡ǣ
S

ƒȌ ‘„Œ‡…–‹˜‡•ˆ‘”–Š‡ƒ—†‹–’”‘‰”ƒ‡Ǣ
SG

„Ȍ ”‹•• ƒ† ‘’’‘”–—‹–‹‡• ƒ••‘…‹ƒ–‡† ™‹–Š –Š‡ ƒ—†‹– ’”‘‰”ƒ‡ ȋ•‡‡ 5.3Ȍ ƒ† –Š‡ ƒ…–‹‘• –‘
ƒ††”‡••–Š‡Ǣ
…Ȍ •…‘’‡ȋ‡š–‡–ǡ„‘—†ƒ”‹‡•ǡŽ‘…ƒ–‹‘•Ȍ‘ˆ‡ƒ…Šƒ—†‹–™‹–Š‹–Š‡ƒ—†‹–’”‘‰”ƒ‡Ǣ
E
AD

†Ȍ •…Š‡†—Ž‡ȋ—„‡”Ȁ†—”ƒ–‹‘Ȁˆ”‡“—‡…›Ȍ‘ˆ–Š‡ƒ—†‹–•Ǣ
‡Ȍ ƒ—†‹––›’‡•ǡ•—…Šƒ•‹–‡”ƒŽ‘”‡š–‡”ƒŽǢ
ED

ˆȌ ƒ—†‹–…”‹–‡”‹ƒǢ
‰Ȍ ƒ—†‹–‡–Š‘†•–‘„‡‡’Ž‘›‡†Ǣ
RI

ŠȌ …”‹–‡”‹ƒˆ‘”•‡Ž‡…–‹‰ƒ—†‹––‡ƒ‡„‡”•Ǣ
OP

‹Ȍ ”‡Ž‡˜ƒ–†‘…—‡–‡†‹ˆ‘”ƒ–‹‘Ǥ
PR

‘‡‘ˆ–Š‹•‹ˆ‘”ƒ–‹‘ƒ›‘–„‡ƒ˜ƒ‹Žƒ„Ž‡—–‹Ž‘”‡†‡–ƒ‹Ž‡†ƒ—†‹–’Žƒ‹‰‹•…‘’Ž‡–‡Ǥ
Š‡‹’Ž‡‡–ƒ–‹‘‘ˆ–Š‡ƒ—†‹–’”‘‰”ƒ‡•Š‘—Ž†„‡‘‹–‘”‡†ƒ†‡ƒ•—”‡†‘ƒ‘‰‘‹‰„ƒ•‹•
(see 5.6Ȍ–‘‡•—”‡‹–•‘„Œ‡…–‹˜‡•Šƒ˜‡„‡‡ƒ…Š‹‡˜‡†ǤŠ‡ƒ—†‹–’”‘‰”ƒ‡•Š‘—Ž†„‡”‡˜‹‡™‡†‹‘”†‡”
–‘‹†‡–‹ˆ›‡‡†•ˆ‘”…Šƒ‰‡•ƒ†’‘••‹„Ž‡‘’’‘”–—‹–‹‡•ˆ‘”‹’”‘˜‡‡–•ȋ•‡‡5.7).
Figure 1‹ŽŽ—•–”ƒ–‡•–Š‡’”‘…‡••ϐŽ‘™ˆ‘”–Š‡ƒƒ‰‡‡–‘ˆƒƒ—†‹–’”‘‰”ƒ‡Ǥ

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ISO 19011:2018(E)

HO
AL
AB
TR
DE
IA
OP
-C
S
SG
E
AD
ED
RI
OP
PR

ͳ Š‹• ‹‰—”‡‹ŽŽ—•–”ƒ–‡•–Š‡ƒ’’Ž‹…ƒ–‹‘‘ˆ–Š‡ŽƒǦ‘ǦŠ‡…Ǧ…–…›…Ž‡‹–Š‹•†‘…—‡–Ǥ

ʹ Žƒ—•‡Ȁ•—„…Žƒ—•‡—„‡”‹‰”‡ˆ‡”•–‘–Š‡”‡Ž‡˜ƒ–…Žƒ—•‡•Ȁ•—„…Žƒ—•‡•‘ˆ–Š‹•†‘…—‡–Ǥ

‹‰—”‡ͳȄ”‘…‡••ϐŽ‘™ˆ‘”–Š‡ƒƒ‰‡‡–‘ˆƒƒ—†‹–’”‘‰”ƒ‡

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ISO 19011:2018(E)

5.2 Establishing audit programme objectives

Š‡ ƒ—†‹– …Ž‹‡– •Š‘—Ž† ‡•—”‡ –Šƒ– –Š‡ ƒ—†‹– ’”‘‰”ƒ‡ ‘„Œ‡…–‹˜‡• ƒ”‡ ‡•–ƒ„Ž‹•Š‡† –‘ †‹”‡…– –Š‡
’Žƒ‹‰ƒ†…‘†—…–‹‰‘ˆƒ—†‹–•ƒ†•Š‘—Ž†‡•—”‡–Š‡ƒ—†‹–’”‘‰”ƒ‡‹•‹’Ž‡‡–‡†‡ˆˆ‡…–‹˜‡Ž›Ǥ
—†‹–’”‘‰”ƒ‡‘„Œ‡…–‹˜‡••Š‘—Ž†„‡…‘•‹•–‡–™‹–Š–Š‡ƒ—†‹–…Ž‹‡–ǯ••–”ƒ–‡‰‹…†‹”‡…–‹‘ƒ†•—’’‘”–
ƒƒ‰‡‡–•›•–‡’‘Ž‹…›ƒ†‘„Œ‡…–‹˜‡•Ǥ

HO
Š‡•‡‘„Œ‡…–‹˜‡•…ƒ„‡„ƒ•‡†‘…‘•‹†‡”ƒ–‹‘‘ˆ–Š‡ˆ‘ŽŽ‘™‹‰ǣ

AL
ƒȌ ‡‡†•ƒ†‡š’‡…–ƒ–‹‘•‘ˆ”‡Ž‡˜ƒ–‹–‡”‡•–‡†’ƒ”–‹‡•ǡ„‘–Š‡š–‡”ƒŽƒ†‹–‡”ƒŽǢ
„Ȍ …Šƒ”ƒ…–‡”‹•–‹…•‘ˆƒ†”‡“—‹”‡‡–•ˆ‘”’”‘…‡••‡•ǡ’”‘†—…–•ǡ•‡”˜‹…‡•ƒ†’”‘Œ‡…–•ǡƒ†ƒ›…Šƒ‰‡•

AB
–‘–Š‡Ǣ
…Ȍ ƒƒ‰‡‡–•›•–‡”‡“—‹”‡‡–•Ǣ

TR
†Ȍ ‡‡†ˆ‘”‡˜ƒŽ—ƒ–‹‘‘ˆ‡š–‡”ƒŽ’”‘˜‹†‡”•Ǣ

DE
‡Ȍ ƒ—†‹–‡‡ǯ• Ž‡˜‡Ž ‘ˆ ’‡”ˆ‘”ƒ…‡ ƒ† Ž‡˜‡Ž ‘ˆ ƒ–—”‹–› ‘ˆ –Š‡ ƒƒ‰‡‡– •›•–‡ȋ•Ȍǡ ƒ• ”‡ϐŽ‡…–‡†
‹”‡Ž‡˜ƒ–’‡”ˆ‘”ƒ…‡‹†‹…ƒ–‘”•ȋ‡Ǥ‰Ǥ•Ȍǡ–Š‡‘……—””‡…‡‘ˆ‘…‘ˆ‘”‹–‹‡•‘”‹…‹†‡–•‘”
…‘’Žƒ‹–•ˆ”‘‹–‡”‡•–‡†’ƒ”–‹‡•Ǣ
IA
ˆȌ ‹†‡–‹ϐ‹‡†”‹••ƒ†‘’’‘”–—‹–‹‡•–‘–Š‡ƒ—†‹–‡‡Ǣ
OP

‰Ȍ ”‡•—Ž–•‘ˆ’”‡˜‹‘—•ƒ—†‹–•Ǥ
šƒ’Ž‡•‘ˆƒ—†‹–’”‘‰”ƒ‡‘„Œ‡…–‹˜‡•…ƒ‹…Ž—†‡–Š‡ˆ‘ŽŽ‘™‹‰ǣ
-C

Ȅ ‹†‡–‹ˆ›‘’’‘”–—‹–‹‡•ˆ‘”–Š‡‹’”‘˜‡‡–‘ˆƒƒƒ‰‡‡–•›•–‡ƒ†‹–•’‡”ˆ‘”ƒ…‡Ǣ
Ȅ ‡˜ƒŽ—ƒ–‡–Š‡…ƒ’ƒ„‹Ž‹–›‘ˆ–Š‡ƒ—†‹–‡‡–‘†‡–‡”‹‡‹–•…‘–‡š–Ǣ
S

Ȅ ‡˜ƒŽ—ƒ–‡ –Š‡ …ƒ’ƒ„‹Ž‹–› ‘ˆ –Š‡ ƒ—†‹–‡‡ –‘ †‡–‡”‹‡ ”‹•• ƒ† ‘’’‘”–—‹–‹‡• ƒ† –‘ ‹†‡–‹ˆ› ƒ†
SG

‹’Ž‡‡–‡ˆˆ‡…–‹˜‡ƒ…–‹‘•–‘ƒ††”‡••–Š‡Ǣ
Ȅ …‘ˆ‘” –‘ ƒŽŽ ”‡Ž‡˜ƒ– ”‡“—‹”‡‡–•ǡ ‡Ǥ‰Ǥ •–ƒ–—–‘”› ƒ† ”‡‰—Žƒ–‘”› ”‡“—‹”‡‡–•ǡ …‘’Ž‹ƒ…‡
…‘‹–‡–•ǡ”‡“—‹”‡‡–•ˆ‘”…‡”–‹ϐ‹…ƒ–‹‘–‘ƒƒƒ‰‡‡–•›•–‡•–ƒ†ƒ”†Ǣ
E
AD

Ȅ ‘„–ƒ‹ƒ†ƒ‹–ƒ‹…‘ϐ‹†‡…‡‹–Š‡…ƒ’ƒ„‹Ž‹–›‘ˆƒ‡š–‡”ƒŽ’”‘˜‹†‡”Ǣ
Ȅ †‡–‡”‹‡–Š‡…‘–‹—‹‰•—‹–ƒ„‹Ž‹–›ǡƒ†‡“—ƒ…›ƒ†‡ˆˆ‡…–‹˜‡‡••‘ˆ–Š‡ƒ—†‹–‡‡ǯ•ƒƒ‰‡‡–•›•–‡Ǣ
ED

Ȅ ‡˜ƒŽ—ƒ–‡–Š‡…‘’ƒ–‹„‹Ž‹–›ƒ†ƒŽ‹‰‡–‘ˆ–Š‡ƒƒ‰‡‡–•›•–‡‘„Œ‡…–‹˜‡•™‹–Š–Š‡•–”ƒ–‡‰‹…
†‹”‡…–‹‘‘ˆ–Š‡‘”‰ƒ‹œƒ–‹‘Ǥ
RI

5.3 Determining and evaluating audit programme risks and opportunities

OP

Š‡”‡ ƒ”‡ ”‹•• ƒ† ‘’’‘”–—‹–‹‡• ”‡Žƒ–‡† –‘ –Š‡ …‘–‡š– ‘ˆ –Š‡ ƒ—†‹–‡‡ –Šƒ– …ƒ „‡ ƒ••‘…‹ƒ–‡† ™‹–Š
ƒƒ—†‹–’”‘‰”ƒ‡ƒ†…ƒƒˆˆ‡…––Š‡ƒ…Š‹‡˜‡‡–‘ˆ‹–•‘„Œ‡…–‹˜‡•ǤŠ‡‹†‹˜‹†—ƒŽȋ•Ȍƒƒ‰‹‰–Š‡
PR

ƒ—†‹–’”‘‰”ƒ‡•Š‘—Ž†‹†‡–‹ˆ›ƒ†’”‡•‡––‘–Š‡ƒ—†‹–…Ž‹‡––Š‡”‹••ƒ†‘’’‘”–—‹–‹‡•…‘•‹†‡”‡†
™Š‡ †‡˜‡Ž‘’‹‰ –Š‡ ƒ—†‹– ’”‘‰”ƒ‡ ƒ† ”‡•‘—”…‡ ”‡“—‹”‡‡–•ǡ •‘ –Šƒ– –Š‡› …ƒ „‡ ƒ††”‡••‡†
ƒ’’”‘’”‹ƒ–‡Ž›Ǥ
Š‡”‡…ƒ„‡”‹••ƒ••‘…‹ƒ–‡†™‹–Š–Š‡ˆ‘ŽŽ‘™‹‰ǣ
ƒȌ ’Žƒ‹‰ǡ‡Ǥ‰Ǥˆƒ‹Ž—”‡–‘•‡–”‡Ž‡˜ƒ–ƒ—†‹–‘„Œ‡…–‹˜‡•ƒ††‡–‡”‹‡–Š‡‡š–‡–ǡ—„‡”ǡ†—”ƒ–‹‘ǡ
Ž‘…ƒ–‹‘•ƒ†•…Š‡†—Ž‡‘ˆ–Š‡ƒ—†‹–•Ǣ
„Ȍ ”‡•‘—”…‡•ǡ ‡Ǥ‰Ǥ ƒŽŽ‘™‹‰ ‹•—ˆϐ‹…‹‡– –‹‡ǡ ‡“—‹’‡– ƒ†Ȁ‘” –”ƒ‹‹‰ ˆ‘” †‡˜‡Ž‘’‹‰ –Š‡ ƒ—†‹–
’”‘‰”ƒ‡‘”…‘†—…–‹‰ƒƒ—†‹–Ǣ
…Ȍ •‡Ž‡…–‹‘‘ˆ–Š‡ƒ—†‹––‡ƒǡ‡Ǥ‰Ǥ‹•—ˆϐ‹…‹‡–‘˜‡”ƒŽŽ…‘’‡–‡…‡–‘…‘†—…–ƒ—†‹–•‡ˆˆ‡…–‹˜‡Ž›Ǣ

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ISO 19011:2018(E)

†Ȍ …‘—‹…ƒ–‹‘ǡ‡Ǥ‰Ǥ‹‡ˆˆ‡…–‹˜‡‡š–‡”ƒŽȀ‹–‡”ƒŽ…‘—‹…ƒ–‹‘’”‘…‡••‡•Ȁ…Šƒ‡Ž•Ǣ
‡Ȍ ‹’Ž‡‡–ƒ–‹‘ǡ ‡Ǥ‰Ǥ ‹‡ˆˆ‡…–‹˜‡ …‘‘”†‹ƒ–‹‘ ‘ˆ –Š‡ ƒ—†‹–• ™‹–Š‹ –Š‡ ƒ—†‹– ’”‘‰”ƒ‡ǡ ‘” ‘–
…‘•‹†‡”‹‰‹ˆ‘”ƒ–‹‘•‡…—”‹–›ƒ†…‘ϐ‹†‡–‹ƒŽ‹–›Ǣ
ˆȌ …‘–”‘Ž ‘ˆ †‘…—‡–‡† ‹ˆ‘”ƒ–‹‘ǡ ‡Ǥ‰Ǥ ‹‡ˆˆ‡…–‹˜‡ †‡–‡”‹ƒ–‹‘ ‘ˆ –Š‡ ‡…‡••ƒ”› †‘…—‡–‡†

HO
‹ˆ‘”ƒ–‹‘ ”‡“—‹”‡† „› ƒ—†‹–‘”• ƒ† ”‡Ž‡˜ƒ– ‹–‡”‡•–‡† ’ƒ”–‹‡•ǡ ˆƒ‹Ž—”‡ –‘ ƒ†‡“—ƒ–‡Ž› ’”‘–‡…–
ƒ—†‹–”‡…‘”†•–‘†‡‘•–”ƒ–‡ƒ—†‹–’”‘‰”ƒ‡‡ˆˆ‡…–‹˜‡‡••Ǣ

AL
‰Ȍ ‘‹–‘”‹‰ǡ ”‡˜‹‡™‹‰ ƒ† ‹’”‘˜‹‰ –Š‡ ƒ—†‹– ’”‘‰”ƒ‡ǡ ‡Ǥ‰Ǥ ‹‡ˆˆ‡…–‹˜‡ ‘‹–‘”‹‰ ‘ˆ ƒ—†‹–
’”‘‰”ƒ‡‘—–…‘‡•Ǣ

AB
ŠȌ ƒ˜ƒ‹Žƒ„‹Ž‹–›ƒ†…‘‘’‡”ƒ–‹‘‘ˆƒ—†‹–‡‡ƒ†ƒ˜ƒ‹Žƒ„‹Ž‹–›‘ˆ‡˜‹†‡…‡–‘„‡•ƒ’Ž‡†Ǥ
’’‘”–—‹–‹‡•ˆ‘”‹’”‘˜‹‰–Š‡ƒ—†‹–’”‘‰”ƒ‡…ƒ‹…Ž—†‡ǣ

TR
Ȅ ƒŽŽ‘™‹‰—Ž–‹’Ž‡ƒ—†‹–•–‘„‡…‘†—…–‡†‹ƒ•‹‰Ž‡˜‹•‹–Ǣ
Ȅ ‹‹‹œ‹‰–‹‡ƒ††‹•–ƒ…‡•–”ƒ˜‡ŽŽ‹‰–‘•‹–‡Ǣ
DE
Ȅ ƒ–…Š‹‰–Š‡Ž‡˜‡Ž‘ˆ…‘’‡–‡…‡‘ˆ–Š‡ƒ—†‹––‡ƒ–‘–Š‡Ž‡˜‡Ž‘ˆ…‘’‡–‡…‡‡‡†‡†–‘ƒ…Š‹‡˜‡–Š‡
ƒ—†‹–‘„Œ‡…–‹˜‡•Ǣ
IA
Ȅ ƒŽ‹‰‹‰ƒ—†‹–†ƒ–‡•™‹–Š–Š‡ƒ˜ƒ‹Žƒ„‹Ž‹–›‘ˆƒ—†‹–‡‡ǯ•‡›•–ƒˆˆǤ
OP

5.4 Establishing the audit programme

-C

5.4.1 Roles and responsibilities of the individual(s) managing the audit programme

Š‡‹†‹˜‹†—ƒŽȋ•Ȍƒƒ‰‹‰–Š‡ƒ—†‹–’”‘‰”ƒ‡•Š‘—Ž†ǣ
S

ƒȌ ‡•–ƒ„Ž‹•Š–Š‡‡š–‡–‘ˆ–Š‡ƒ—†‹–’”‘‰”ƒ‡ƒ……‘”†‹‰–‘–Š‡”‡Ž‡˜ƒ–‘„Œ‡…–‹˜‡•ȋ•‡‡5.2Ȍƒ†ƒ›
SG

‘™…‘•–”ƒ‹–•Ǣ
„Ȍ †‡–‡”‹‡–Š‡‡š–‡”ƒŽƒ†‹–‡”ƒŽ‹••—‡•ǡƒ†”‹••ƒ†‘’’‘”–—‹–‹‡•–Šƒ–…ƒƒˆˆ‡…––Š‡ƒ—†‹–
’”‘‰”ƒ‡ǡ ƒ† ‹’Ž‡‡– ƒ…–‹‘• –‘ ƒ††”‡•• –Š‡ǡ ‹–‡‰”ƒ–‹‰ –Š‡•‡ ƒ…–‹‘• ‹ ƒŽŽ ”‡Ž‡˜ƒ–
E

ƒ—†‹–‹‰ƒ…–‹˜‹–‹‡•ǡƒ•ƒ’’”‘’”‹ƒ–‡Ǣ
AD

…Ȍ ‡•—”‹‰ –Š‡ •‡Ž‡…–‹‘ ‘ˆ ƒ—†‹– –‡ƒ• ƒ† –Š‡ ‘˜‡”ƒŽŽ …‘’‡–‡…‡ ˆ‘” –Š‡ ƒ—†‹–‹‰ ƒ…–‹˜‹–‹‡• „›
ƒ••‹‰‹‰”‘Ž‡•ǡ”‡•’‘•‹„‹Ž‹–‹‡•ƒ†ƒ—–Š‘”‹–‹‡•ǡƒ†•—’’‘”–‹‰Ž‡ƒ†‡”•Š‹’ǡƒ•ƒ’’”‘’”‹ƒ–‡Ǣ
ED

†Ȍ ‡•–ƒ„Ž‹•ŠƒŽŽ”‡Ž‡˜ƒ–’”‘…‡••‡•‹…Ž—†‹‰’”‘…‡••‡•ˆ‘”ǣ
RI

Ȅ –Š‡…‘‘”†‹ƒ–‹‘ƒ†•…Š‡†—Ž‹‰‘ˆƒŽŽƒ—†‹–•™‹–Š‹–Š‡ƒ—†‹–’”‘‰”ƒ‡Ǣ
OP

Ȅ –Š‡ ‡•–ƒ„Ž‹•Š‡– ‘ˆ ƒ—†‹– ‘„Œ‡…–‹˜‡•ǡ •…‘’‡ȋ•Ȍ ƒ† …”‹–‡”‹ƒ ‘ˆ –Š‡ ƒ—†‹–•ǡ †‡–‡”‹‹‰ ƒ—†‹–
‡–Š‘†•ƒ†•‡Ž‡…–‹‰–Š‡ƒ—†‹––‡ƒǢ
Ȅ ‡˜ƒŽ—ƒ–‹‰ƒ—†‹–‘”•Ǣ
PR

Ȅ –Š‡‡•–ƒ„Ž‹•Š‡–‘ˆ‡š–‡”ƒŽƒ†‹–‡”ƒŽ…‘—‹…ƒ–‹‘’”‘…‡••‡•ǡƒ•ƒ’’”‘’”‹ƒ–‡Ǣ
Ȅ –Š‡”‡•‘Ž—–‹‘•‘ˆ†‹•’—–‡•ƒ†Šƒ†Ž‹‰‘ˆ…‘’Žƒ‹–•Ǣ
Ȅ ƒ—†‹–ˆ‘ŽŽ‘™Ǧ—’‹ˆƒ’’Ž‹…ƒ„Ž‡Ǣ
Ȅ ”‡’‘”–‹‰–‘–Š‡ƒ—†‹–…Ž‹‡–ƒ†”‡Ž‡˜ƒ–‹–‡”‡•–‡†’ƒ”–‹‡•ǡƒ•ƒ’’”‘’”‹ƒ–‡Ǥ
‡Ȍ †‡–‡”‹‡ƒ†‡•—”‡’”‘˜‹•‹‘‘ˆƒŽŽ‡…‡••ƒ”›”‡•‘—”…‡•Ǣ
ˆȌ ‡•—”‡ –Šƒ– ƒ’’”‘’”‹ƒ–‡ †‘…—‡–‡† ‹ˆ‘”ƒ–‹‘ ‹• ’”‡’ƒ”‡† ƒ† ƒ‹–ƒ‹‡†ǡ ‹…Ž—†‹‰ ƒ—†‹–
’”‘‰”ƒ‡”‡…‘”†•Ǣ

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ISO 19011:2018(E)

‰Ȍ ‘‹–‘”ǡ”‡˜‹‡™ƒ†‹’”‘˜‡–Š‡ƒ—†‹–’”‘‰”ƒ‡Ǣ
ŠȌ …‘—‹…ƒ–‡ –Š‡ ƒ—†‹– ’”‘‰”ƒ‡ –‘ –Š‡ ƒ—†‹– …Ž‹‡– ƒ†ǡ ƒ• ƒ’’”‘’”‹ƒ–‡ǡ ”‡Ž‡˜ƒ– ‹–‡”‡•–‡†
’ƒ”–‹‡•Ǥ
Š‡‹†‹˜‹†—ƒŽȋ•Ȍƒƒ‰‹‰–Š‡ƒ—†‹–’”‘‰”ƒ‡•Š‘—Ž†”‡“—‡•–‹–•ƒ’’”‘˜ƒŽ„›–Š‡ƒ—†‹–…Ž‹‡–Ǥ

HO
5.4.2 Competence of individual(s) managing audit programme

AL
Š‡‹†‹˜‹†—ƒŽȋ•Ȍƒƒ‰‹‰–Š‡ƒ—†‹–’”‘‰”ƒ‡•Š‘—Ž†Šƒ˜‡–Š‡‡…‡••ƒ”›…‘’‡–‡…‡–‘ƒƒ‰‡–Š‡
’”‘‰”ƒ‡ƒ†‹–•ƒ••‘…‹ƒ–‡†”‹••ƒ†‘’’‘”–—‹–‹‡•ƒ†‡š–‡”ƒŽƒ†‹–‡”ƒŽ‹••—‡•‡ˆˆ‡…–‹˜‡Ž›ƒ†

AB
‡ˆϐ‹…‹‡–Ž›ǡ‹…Ž—†‹‰‘™Ž‡†‰‡‘ˆǣ
ƒȌ ƒ—†‹–’”‹…‹’Ž‡•ȋ•‡‡Žƒ—•‡ͶȌǡ‡–Š‘†•ƒ†’”‘…‡••‡•ȋ•‡‡A.1ƒ†A.2ȌǢ

TR
„Ȍ ƒƒ‰‡‡–•›•–‡•–ƒ†ƒ”†•ǡ‘–Š‡””‡Ž‡˜ƒ–•–ƒ†ƒ”†•ƒ†”‡ˆ‡”‡…‡Ȁ‰—‹†ƒ…‡†‘…—‡–•Ǣ
…Ȍ ‹ˆ‘”ƒ–‹‘”‡‰ƒ”†‹‰–Š‡ƒ—†‹–‡‡ƒ†‹–•…‘–‡š–ȋ‡Ǥ‰Ǥ‡š–‡”ƒŽȀ‹–‡”ƒŽ‹••—‡•ǡ”‡Ž‡˜ƒ–‹–‡”‡•–‡†

DE
’ƒ”–‹‡•ƒ†–Š‡‹”‡‡†•ƒ†‡š’‡…–ƒ–‹‘•ǡ„—•‹‡••ƒ…–‹˜‹–‹‡•ǡ’”‘†—…–•ǡ•‡”˜‹…‡•ƒ†’”‘…‡••‡•‘ˆ
–Š‡ƒ—†‹–‡‡ȌǢ
†Ȍ ƒ’’Ž‹…ƒ„Ž‡•–ƒ–—–‘”›ƒ†”‡‰—Žƒ–‘”›”‡“—‹”‡‡–•ƒ†‘–Š‡””‡“—‹”‡‡–•”‡Ž‡˜ƒ––‘–Š‡„—•‹‡••
IA
ƒ…–‹˜‹–‹‡•‘ˆ–Š‡ƒ—†‹–‡‡Ǥ
OP

•ƒ’’”‘’”‹ƒ–‡ǡ‘™Ž‡†‰‡‘ˆ”‹•ƒƒ‰‡‡–ǡ’”‘Œ‡…–ƒ†’”‘…‡••ƒƒ‰‡‡–ǡƒ†‹ˆ‘”ƒ–‹‘ƒ†
…‘—‹…ƒ–‹‘•–‡…Š‘Ž‘‰›ȋȌƒ›„‡…‘•‹†‡”‡†Ǥ
-C

Š‡‹†‹˜‹†—ƒŽȋ•Ȍƒƒ‰‹‰–Š‡ƒ—†‹–’”‘‰”ƒ‡•Š‘—Ž†‡‰ƒ‰‡‹ƒ’’”‘’”‹ƒ–‡…‘–‹—ƒŽ†‡˜‡Ž‘’‡–
ƒ…–‹˜‹–‹‡•–‘ƒ‹–ƒ‹–Š‡‡…‡••ƒ”›…‘’‡–‡…‡–‘ƒƒ‰‡–Š‡ƒ—†‹–’”‘‰”ƒ‡Ǥ
S

5.4.3 Establishing extent of audit programme

SG

Š‡‹†‹˜‹†—ƒŽȋ•Ȍƒƒ‰‹‰–Š‡ƒ—†‹–’”‘‰”ƒ‡•Š‘—Ž††‡–‡”‹‡–Š‡‡š–‡–‘ˆ–Š‡ƒ—†‹–’”‘‰”ƒ‡Ǥ
Š‹•…ƒ˜ƒ”›†‡’‡†‹‰‘–Š‡‹ˆ‘”ƒ–‹‘’”‘˜‹†‡†„›–Š‡ƒ—†‹–‡‡”‡‰ƒ”†‹‰‹–•…‘–‡š–ȋ•‡‡5.3).
E

  …‡”–ƒ‹ …ƒ•‡•ǡ †‡’‡†‹‰ ‘ –Š‡ ƒ—†‹–‡‡̵• •–”—…–—”‡ ‘” ‹–• ƒ…–‹˜‹–‹‡•ǡ –Š‡ ƒ—†‹– ’”‘‰”ƒ‡ ‹‰Š–
‘Ž›…‘•‹•–‘ˆƒ•‹‰Ž‡ƒ—†‹–ȋ‡Ǥ‰Ǥƒ•ƒŽŽ’”‘Œ‡…–‘”‘”‰ƒ‹œƒ–‹‘ȌǤ
AD

–Š‡”ˆƒ…–‘”•‹’ƒ…–‹‰–Š‡‡š–‡–‘ˆƒƒ—†‹–’”‘‰”ƒ‡…ƒ‹…Ž—†‡–Š‡ˆ‘ŽŽ‘™‹‰ǣ
ED

ƒȌ –Š‡‘„Œ‡…–‹˜‡ǡ•…‘’‡ƒ††—”ƒ–‹‘‘ˆ‡ƒ…Šƒ—†‹–ƒ†–Š‡—„‡”‘ˆƒ—†‹–•–‘„‡…‘†—…–‡†ǡ”‡’‘”–‹‰
‡–Š‘†ƒ†ǡ‹ˆƒ’’Ž‹…ƒ„Ž‡ǡƒ—†‹–ˆ‘ŽŽ‘™—’Ǣ
RI

„Ȍ –Š‡ƒƒ‰‡‡–•›•–‡•–ƒ†ƒ”†•‘”‘–Š‡”ƒ’’Ž‹…ƒ„Ž‡…”‹–‡”‹ƒǢ
OP

…Ȍ –Š‡—„‡”ǡ‹’‘”–ƒ…‡ǡ…‘’Ž‡š‹–›ǡ•‹‹Žƒ”‹–›ƒ†Ž‘…ƒ–‹‘•‘ˆ–Š‡ƒ…–‹˜‹–‹‡•–‘„‡ƒ—†‹–‡†Ǣ
†Ȍ –Š‘•‡ˆƒ…–‘”•‹ϐŽ—‡…‹‰–Š‡‡ˆˆ‡…–‹˜‡‡••‘ˆ–Š‡ƒƒ‰‡‡–•›•–‡Ǣ
PR

‡Ȍ ƒ’’Ž‹…ƒ„Ž‡ ƒ—†‹– …”‹–‡”‹ƒǡ •—…Š ƒ• ’Žƒ‡† ƒ””ƒ‰‡‡–• ˆ‘” –Š‡ ”‡Ž‡˜ƒ– ƒƒ‰‡‡– •›•–‡
•–ƒ†ƒ”†•ǡ •–ƒ–—–‘”› ƒ† ”‡‰—Žƒ–‘”› ”‡“—‹”‡‡–• ƒ† ‘–Š‡” ”‡“—‹”‡‡–• –‘ ™Š‹…Š –Š‡
‘”‰ƒ‹œƒ–‹‘‹•…‘‹––‡†Ǣ
ˆȌ ”‡•—Ž–•‘ˆ’”‡˜‹‘—•‹–‡”ƒŽ‘”‡š–‡”ƒŽƒ—†‹–•ƒ†ƒƒ‰‡‡–”‡˜‹‡™•ǡ‹ˆƒ’’”‘’”‹ƒ–‡Ǣ
‰Ȍ ”‡•—Ž–•‘ˆƒ’”‡˜‹‘—•ƒ—†‹–’”‘‰”ƒ‡”‡˜‹‡™Ǣ
ŠȌ Žƒ‰—ƒ‰‡ǡ…—Ž–—”ƒŽƒ†•‘…‹ƒŽ‹••—‡•Ǣ
‹Ȍ –Š‡ …‘…‡”• ‘ˆ ‹–‡”‡•–‡† ’ƒ”–‹‡•ǡ •—…Š ƒ• …—•–‘‡” …‘’Žƒ‹–•ǡ ‘Ǧ…‘’Ž‹ƒ…‡ ™‹–Š •–ƒ–—–‘”›
ƒ†”‡‰—Žƒ–‘”›”‡“—‹”‡‡–•ƒ†‘–Š‡””‡“—‹”‡‡–•–‘™Š‹…Š–Š‡‘”‰ƒ‹œƒ–‹‘‹•…‘‹––‡†ǡ‘”
•—’’Ž›…Šƒ‹‹••—‡•Ǣ

© ISO 2018 – All rights reserved 11

 Copyrighted material licensed to SGS SA^SGS Group. No further reproduction or distribution permitted.
Printed / viewed by: [patricia.pereira@sgs.com] @ 2018-08-31

ISO 19011:2018(E)

ŒȌ •‹‰‹ϐ‹…ƒ–…Šƒ‰‡•–‘–Š‡ƒ—†‹–‡‡ǯ•…‘–‡š–‘”‹–•‘’‡”ƒ–‹‘•ƒ†”‡Žƒ–‡†”‹••ƒ†‘’’‘”–—‹–‹‡•Ǣ
Ȍ ƒ˜ƒ‹Žƒ„‹Ž‹–›‘ˆ‹ˆ‘”ƒ–‹‘ƒ†…‘—‹…ƒ–‹‘–‡…Š‘Ž‘‰‹‡•–‘•—’’‘”–ƒ—†‹–ƒ…–‹˜‹–‹‡•ǡ‹’ƒ”–‹…—Žƒ”
–Š‡—•‡‘ˆ”‡‘–‡ƒ—†‹–‡–Š‘†•ȋ•‡‡A.16ȌǢ
ŽȌ –Š‡ ‘……—””‡…‡ ‘ˆ ‹–‡”ƒŽ ƒ† ‡š–‡”ƒŽ ‡˜‡–•ǡ •—…Š ƒ• ‘…‘ˆ‘”‹–‹‡• ‘ˆ ’”‘†—…–• ‘” •‡”˜‹…‡ǡ

HO
‹ˆ‘”ƒ–‹‘•‡…—”‹–›Ž‡ƒ•ǡŠ‡ƒŽ–Šƒ†•ƒˆ‡–›‹…‹†‡–•ǡ…”‹‹ƒŽƒ…–•‘”‡˜‹”‘‡–ƒŽ‹…‹†‡–•Ǣ
Ȍ „—•‹‡••”‹••ƒ†‘’’‘”–—‹–‹‡•ǡ‹…Ž—†‹‰ƒ…–‹‘•–‘ƒ††”‡••–Š‡Ǥ

AL
5.4.4 Determining audit programme resources

AB
Š‡†‡–‡”‹‹‰”‡•‘—”…‡•ˆ‘”–Š‡ƒ—†‹–’”‘‰”ƒ‡ǡ–Š‡‹†‹˜‹†—ƒŽȋ•Ȍƒƒ‰‹‰–Š‡ƒ—†‹–’”‘‰”ƒ‡
should consider:

TR
ƒȌ –Š‡ ϐ‹ƒ…‹ƒŽ ƒ† –‹‡ ”‡•‘—”…‡• ‡…‡••ƒ”› –‘ †‡˜‡Ž‘’ǡ ‹’Ž‡‡–ǡ ƒƒ‰‡ ƒ† ‹’”‘˜‡ ƒ—†‹–
ƒ…–‹˜‹–‹‡•Ǣ

DE
„Ȍ ƒ—†‹–‡–Š‘†•ȋ•‡‡A.1ȌǢ
…Ȍ –Š‡ ‹†‹˜‹†—ƒŽ ƒ† ‘˜‡”ƒŽŽ ƒ˜ƒ‹Žƒ„‹Ž‹–› ‘ˆ ƒ—†‹–‘”• ƒ† –‡…Š‹…ƒŽ ‡š’‡”–• Šƒ˜‹‰ …‘’‡–‡…‡
ƒ’’”‘’”‹ƒ–‡–‘–Š‡’ƒ”–‹…—Žƒ”ƒ—†‹–’”‘‰”ƒ‡‘„Œ‡…–‹˜‡•Ǣ
IA

†Ȍ –Š‡‡š–‡–‘ˆ–Š‡ƒ—†‹–’”‘‰”ƒ‡ȋ•‡‡ͷǤͶǤ͵Ȍƒ†ƒ—†‹–’”‘‰”ƒ‡”‹••ƒ†‘’’‘”–—‹–‹‡•ȋ•‡‡5.3ȌǢ
OP

‡Ȍ –”ƒ˜‡Ž–‹‡ƒ†…‘•–ǡƒ……‘‘†ƒ–‹‘ƒ†‘–Š‡”ƒ—†‹–‹‰‡‡†•Ǣ
-C

ˆȌ –Š‡‹’ƒ…–‘ˆ†‹ˆˆ‡”‡––‹‡œ‘‡•Ǣ
‰Ȍ –Š‡ƒ˜ƒ‹Žƒ„‹Ž‹–›‘ˆ‹ˆ‘”ƒ–‹‘ƒ†…‘—‹…ƒ–‹‘–‡…Š‘Ž‘‰‹‡•ȋ‡Ǥ‰Ǥ–‡…Š‹…ƒŽ”‡•‘—”…‡•”‡“—‹”‡†
–‘•‡–—’ƒ”‡‘–‡ƒ—†‹–—•‹‰–‡…Š‘Ž‘‰‹‡•–Šƒ–•—’’‘”–”‡‘–‡…‘ŽŽƒ„‘”ƒ–‹‘ȌǢ
S
SG

ŠȌ –Š‡ƒ˜ƒ‹Žƒ„‹Ž‹–›‘ˆƒ›–‘‘Ž•ǡ–‡…Š‘Ž‘‰›ƒ†‡“—‹’‡–”‡“—‹”‡†Ǣ
‹Ȍ –Š‡ƒ˜ƒ‹Žƒ„‹Ž‹–›‘ˆ‡…‡••ƒ”›†‘…—‡–‡†‹ˆ‘”ƒ–‹‘ǡƒ•†‡–‡”‹‡††—”‹‰–Š‡‡•–ƒ„Ž‹•Š‡–‘ˆ
–Š‡ƒ—†‹–’”‘‰”ƒ‡ȋ•‡‡A.5ȌǢ
E

ŒȌ ”‡“—‹”‡‡–• ”‡Žƒ–‡† –‘ –Š‡ ˆƒ…‹Ž‹–›ǡ ‹…Ž—†‹‰ ƒ› •‡…—”‹–› …Ž‡ƒ”ƒ…‡• ƒ† ‡“—‹’‡– ȋ‡Ǥ‰Ǥ
AD

„ƒ…‰”‘—†…Š‡…•ǡ’‡”•‘ƒŽ’”‘–‡…–‹˜‡‡“—‹’‡–ǡƒ„‹Ž‹–›–‘™‡ƒ”…Ž‡ƒ”‘‘ƒ––‹”‡ȌǤ
ED

5.5 Implementing audit programme

5.5.1 General
RI

…‡–Š‡ƒ—†‹–’”‘‰”ƒ‡Šƒ•„‡‡‡•–ƒ„Ž‹•Š‡†ȋ•‡‡ͷǤͶǤ͵Ȍƒ†”‡Žƒ–‡†”‡•‘—”…‡•Šƒ˜‡„‡‡†‡–‡”‹‡†
OP

(see ͷǤͶǤͶȌ‹–‹•‡…‡••ƒ”›–‘‹’Ž‡‡––Š‡‘’‡”ƒ–‹‘ƒŽ’Žƒ‹‰ƒ†–Š‡…‘‘”†‹ƒ–‹‘‘ˆƒŽŽ–Š‡ƒ…–‹˜‹–‹‡•
™‹–Š‹–Š‡’”‘‰”ƒ‡Ǥ
PR

Š‡‹†‹˜‹†—ƒŽȋ•Ȍƒƒ‰‹‰–Š‡ƒ—†‹–’”‘‰”ƒ‡•Š‘—Ž†ǣ
ƒȌ …‘—‹…ƒ–‡ –Š‡ ”‡Ž‡˜ƒ– ’ƒ”–• ‘ˆ –Š‡ ƒ—†‹– ’”‘‰”ƒ‡ǡ ‹…Ž—†‹‰ –Š‡ ”‹•• ƒ† ‘’’‘”–—‹–‹‡•
‹˜‘Ž˜‡†ǡ –‘ ”‡Ž‡˜ƒ– ‹–‡”‡•–‡† ’ƒ”–‹‡• ƒ† ‹ˆ‘” –Š‡ ’‡”‹‘†‹…ƒŽŽ› ‘ˆ ‹–• ’”‘‰”‡••ǡ —•‹‰
‡•–ƒ„Ž‹•Š‡†‡š–‡”ƒŽƒ†‹–‡”ƒŽ…‘—‹…ƒ–‹‘…Šƒ‡Ž•Ǣ
„Ȍ †‡ϐ‹‡‘„Œ‡…–‹˜‡•ǡ•…‘’‡ƒ†…”‹–‡”‹ƒˆ‘”‡ƒ…Š‹†‹˜‹†—ƒŽƒ—†‹–Ǣ
…Ȍ •‡Ž‡…–ƒ—†‹–‡–Š‘†•ȋ•‡‡A.1ȌǢ
†Ȍ …‘‘”†‹ƒ–‡ƒ†•…Š‡†—Ž‡ƒ—†‹–•ƒ†‘–Š‡”ƒ…–‹˜‹–‹‡•”‡Ž‡˜ƒ––‘–Š‡ƒ—†‹–’”‘‰”ƒ‡Ǣ
‡Ȍ ‡•—”‡–Š‡ƒ—†‹––‡ƒ•Šƒ˜‡–Š‡‡…‡••ƒ”›…‘’‡–‡…‡ȋ•‡‡ͷǤͷǤͶȌǢ

12 © ISO 2018 – All rights reserved

 Copyrighted material licensed to SGS SA^SGS Group. No further reproduction or distribution permitted.
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ISO 19011:2018(E)

ˆȌ ’”‘˜‹†‡‡…‡••ƒ”›‹†‹˜‹†—ƒŽƒ†‘˜‡”ƒŽŽ”‡•‘—”…‡•–‘–Š‡ƒ—†‹––‡ƒ•ȋ•‡‡ͷǤͶǤͶȌǢ
‰Ȍ ‡•—”‡ –Š‡ …‘†—…– ‘ˆ ƒ—†‹–• ‹ ƒ……‘”†ƒ…‡ ™‹–Š –Š‡ ƒ—†‹– ’”‘‰”ƒ‡ǡ ƒƒ‰‹‰ ƒŽŽ ‘’‡”ƒ–‹‘ƒŽ
”‹••ǡ‘’’‘”–—‹–‹‡•ƒ†‹••—‡•ȋ‹Ǥ‡Ǥ—‡š’‡…–‡†‡˜‡–•Ȍǡƒ•–Š‡›ƒ”‹•‡†—”‹‰–Š‡†‡’Ž‘›‡–‘ˆ–Š‡
’”‘‰”ƒ‡Ǣ

HO
ŠȌ ‡•—”‡ ”‡Ž‡˜ƒ– †‘…—‡–‡† ‹ˆ‘”ƒ–‹‘ ”‡‰ƒ”†‹‰ –Š‡ ƒ—†‹–‹‰ ƒ…–‹˜‹–‹‡• ‹• ’”‘’‡”Ž› ƒƒ‰‡†
ƒ†ƒ‹–ƒ‹‡†ȋ•‡‡5.5.7ȌǢ

AL
‹Ȍ †‡ϐ‹‡ƒ†‹’Ž‡‡––Š‡‘’‡”ƒ–‹‘ƒŽ…‘–”‘Ž•ȋ•‡‡5.6Ȍ‡…‡••ƒ”›ˆ‘”ƒ—†‹–’”‘‰”ƒ‡‘‹–‘”‹‰Ǣ
ŒȌ ”‡˜‹‡™–Š‡ƒ—†‹–’”‘‰”ƒ‡‹‘”†‡”–‘‹†‡–‹ˆ›‘’’‘”–—‹–‹‡•ˆ‘”‹–•‹’”‘˜‡‡–ȋ•‡‡5.7).

AB
ͷǤͷǤʹ ‡ϐ‹‹‰–Š‡‘„Œ‡…–‹˜‡•ǡ•…‘’‡ƒ†…”‹–‡”‹ƒˆ‘”ƒ‹†‹˜‹†—ƒŽƒ—†‹–

TR
ƒ…Š‹†‹˜‹†—ƒŽƒ—†‹–•Š‘—Ž†„‡„ƒ•‡†‘†‡ϐ‹‡†ƒ—†‹–‘„Œ‡…–‹˜‡•ǡ•…‘’‡ƒ†…”‹–‡”‹ƒǤŠ‡•‡•Š‘—Ž†„‡
…‘•‹•–‡–™‹–Š–Š‡‘˜‡”ƒŽŽƒ—†‹–’”‘‰”ƒ‡‘„Œ‡…–‹˜‡•Ǥ

DE
Š‡ ƒ—†‹– ‘„Œ‡…–‹˜‡• †‡ϐ‹‡ ™Šƒ– ‹• –‘ „‡ ƒ……‘’Ž‹•Š‡† „› –Š‡ ‹†‹˜‹†—ƒŽ ƒ—†‹– ƒ† ƒ› ‹…Ž—†‡ –Š‡
following:
ƒȌ †‡–‡”‹ƒ–‹‘‘ˆ–Š‡‡š–‡–‘ˆ…‘ˆ‘”‹–›‘ˆ–Š‡ƒƒ‰‡‡–•›•–‡–‘„‡ƒ—†‹–‡†ǡ‘”’ƒ”–•‘ˆ‹–ǡ
IA
™‹–Šƒ—†‹–…”‹–‡”‹ƒǢ
OP

„Ȍ ‡˜ƒŽ—ƒ–‹‘ ‘ˆ –Š‡ …ƒ’ƒ„‹Ž‹–› ‘ˆ –Š‡ ƒƒ‰‡‡– •›•–‡ –‘ ƒ••‹•– –Š‡ ‘”‰ƒ‹œƒ–‹‘ ‹ ‡‡–‹‰
”‡Ž‡˜ƒ–•–ƒ–—–‘”›ƒ†”‡‰—Žƒ–‘”›”‡“—‹”‡‡–•ƒ†‘–Š‡””‡“—‹”‡‡–•–‘™Š‹…Š–Š‡‘”‰ƒ‹œƒ–‹‘
‹•…‘‹––‡†Ǣ
-C

…Ȍ ‡˜ƒŽ—ƒ–‹‘‘ˆ–Š‡‡ˆˆ‡…–‹˜‡‡••‘ˆ–Š‡ƒƒ‰‡‡–•›•–‡‹‡‡–‹‰‹–•‹–‡†‡†”‡•—Ž–•Ǣ
†Ȍ ‹†‡–‹ϐ‹…ƒ–‹‘‘ˆ‘’’‘”–—‹–‹‡•ˆ‘”’‘–‡–‹ƒŽ‹’”‘˜‡‡–‘ˆ–Š‡ƒƒ‰‡‡–•›•–‡Ǣ
S
SG

‡Ȍ ‡˜ƒŽ—ƒ–‹‘‘ˆ–Š‡•—‹–ƒ„‹Ž‹–›ƒ†ƒ†‡“—ƒ…›‘ˆ–Š‡ƒƒ‰‡‡–•›•–‡™‹–Š”‡•’‡…––‘–Š‡…‘–‡š–
ƒ†•–”ƒ–‡‰‹…†‹”‡…–‹‘‘ˆ–Š‡ƒ—†‹–‡‡Ǣ
ˆȌ ‡˜ƒŽ—ƒ–‹‘ ‘ˆ –Š‡ …ƒ’ƒ„‹Ž‹–› ‘ˆ –Š‡ ƒƒ‰‡‡– •›•–‡ –‘ ‡•–ƒ„Ž‹•Š ƒ† ƒ…Š‹‡˜‡ ‘„Œ‡…–‹˜‡• ƒ†
E

‡ˆˆ‡…–‹˜‡Ž›ƒ††”‡••”‹••ƒ†‘’’‘”–—‹–‹‡•ǡ‹ƒ…Šƒ‰‹‰…‘–‡š–ǡ‹…Ž—†‹‰–Š‡‹’Ž‡‡–ƒ–‹‘‘ˆ
AD

–Š‡”‡Žƒ–‡†ƒ…–‹‘•Ǥ
Š‡ƒ—†‹–•…‘’‡•Š‘—Ž†„‡…‘•‹•–‡–™‹–Š–Š‡ƒ—†‹–’”‘‰”ƒ‡ƒ†ƒ—†‹–‘„Œ‡…–‹˜‡•Ǥ–‹…Ž—†‡••—…Š
ED

ˆƒ…–‘”•ƒ•Ž‘…ƒ–‹‘•ǡˆ—…–‹‘•ǡƒ…–‹˜‹–‹‡•ƒ†’”‘…‡••‡•–‘„‡ƒ—†‹–‡†ǡƒ•™‡ŽŽƒ•–Š‡–‹‡’‡”‹‘†…‘˜‡”‡†
„›–Š‡ƒ—†‹–Ǥ
RI

Š‡ƒ—†‹–…”‹–‡”‹ƒƒ”‡—•‡†ƒ•ƒ”‡ˆ‡”‡…‡ƒ‰ƒ‹•–™Š‹…Š…‘ˆ‘”‹–›‹•†‡–‡”‹‡†ǤŠ‡•‡ƒ›‹…Ž—†‡
‘‡‘”‘”‡‘ˆ–Š‡ˆ‘ŽŽ‘™‹‰ǣƒ’’Ž‹…ƒ„Ž‡’‘Ž‹…‹‡•ǡ’”‘…‡••‡•ǡ’”‘…‡†—”‡•ǡ’‡”ˆ‘”ƒ…‡…”‹–‡”‹ƒ‹…Ž—†‹‰
OP

‘„Œ‡…–‹˜‡•ǡ •–ƒ–—–‘”› ƒ† ”‡‰—Žƒ–‘”› ”‡“—‹”‡‡–•ǡ ƒƒ‰‡‡– •›•–‡ ”‡“—‹”‡‡–•ǡ ‹ˆ‘”ƒ–‹‘

”‡‰ƒ”†‹‰ –Š‡ …‘–‡š– ƒ† –Š‡ ”‹•• ƒ† ‘’’‘”–—‹–‹‡• ƒ• †‡–‡”‹‡† „› –Š‡ ƒ—†‹–‡‡ ȋ‹…Ž—†‹‰
”‡Ž‡˜ƒ–‡š–‡”ƒŽȀ‹–‡”ƒŽ‹–‡”‡•–‡†’ƒ”–‹‡•”‡“—‹”‡‡–•Ȍǡ•‡…–‘”…‘†‡•‘ˆ…‘†—…–‘”‘–Š‡”’Žƒ‡†
PR

ƒ””ƒ‰‡‡–•Ǥ
–Š‡‡˜‡–‘ˆƒ›…Šƒ‰‡•–‘–Š‡ƒ—†‹–‘„Œ‡…–‹˜‡•ǡ•…‘’‡‘”…”‹–‡”‹ƒǡ–Š‡ƒ—†‹–’”‘‰”ƒ‡•Š‘—Ž†„‡
‘†‹ϐ‹‡†‹ˆ‡…‡••ƒ”›ƒ†…‘—‹…ƒ–‡†–‘‹–‡”‡•–‡†’ƒ”–‹‡•ǡˆ‘”ƒ’’”‘˜ƒŽ‹ˆƒ’’”‘’”‹ƒ–‡Ǥ
Š‡ ‘”‡ –Šƒ ‘‡ †‹•…‹’Ž‹‡ ‹• „‡‹‰ ƒ—†‹–‡† ƒ– –Š‡ •ƒ‡ –‹‡ ‹– ‹• ‹’‘”–ƒ– –Šƒ– –Š‡ ƒ—†‹–
‘„Œ‡…–‹˜‡•ǡ •…‘’‡ ƒ† …”‹–‡”‹ƒ ƒ”‡ …‘•‹•–‡– ™‹–Š –Š‡ ”‡Ž‡˜ƒ– ƒ—†‹– ’”‘‰”ƒ‡• ˆ‘” ‡ƒ…Š †‹•…‹’Ž‹‡Ǥ
‘‡†‹•…‹’Ž‹‡•…ƒŠƒ˜‡ƒ•…‘’‡–Šƒ–”‡ϐŽ‡…–•–Š‡™Š‘Ž‡‘”‰ƒ‹œƒ–‹‘ƒ†‘–Š‡”•…ƒŠƒ˜‡ƒ•…‘’‡–Šƒ–
”‡ϐŽ‡…–•ƒ•—„•‡–‘ˆ–Š‡™Š‘Ž‡‘”‰ƒ‹œƒ–‹‘Ǥ

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ISO 19011:2018(E)

5.5.3 Selecting and determining audit methods

Š‡ ‹†‹˜‹†—ƒŽȋ•Ȍ ƒƒ‰‹‰ –Š‡ ƒ—†‹– ’”‘‰”ƒ‡ •Š‘—Ž† •‡Ž‡…– ƒ† †‡–‡”‹‡ –Š‡ ‡–Š‘†• ˆ‘”
‡ˆˆ‡…–‹˜‡Ž› ƒ† ‡ˆϐ‹…‹‡–Ž› …‘†—…–‹‰ ƒ ƒ—†‹–ǡ †‡’‡†‹‰ ‘ –Š‡ †‡ϐ‹‡† ƒ—†‹– ‘„Œ‡…–‹˜‡•ǡ •…‘’‡ ƒ†
…”‹–‡”‹ƒǤ

HO
—†‹–• …ƒ „‡ ’‡”ˆ‘”‡† ‘Ǧ•‹–‡ǡ ”‡‘–‡Ž› ‘” ƒ• ƒ …‘„‹ƒ–‹‘Ǥ Š‡ —•‡ ‘ˆ –Š‡•‡ ‡–Š‘†• •Š‘—Ž† „‡
•—‹–ƒ„Ž›„ƒŽƒ…‡†ǡ„ƒ•‡†‘ǡƒ‘‰‘–Š‡”•ǡ…‘•‹†‡”ƒ–‹‘‘ˆƒ••‘…‹ƒ–‡†”‹••ƒ†‘’’‘”–—‹–‹‡•Ǥ

AL
Š‡”‡–™‘‘”‘”‡ƒ—†‹–‹‰‘”‰ƒ‹œƒ–‹‘•…‘†—…–ƒŒ‘‹–ƒ—†‹–‘ˆ–Š‡•ƒ‡ƒ—†‹–‡‡ǡ–Š‡‹†‹˜‹†—ƒŽ•
ƒƒ‰‹‰–Š‡†‹ˆˆ‡”‡–ƒ—†‹–’”‘‰”ƒ‡••Š‘—Ž†ƒ‰”‡‡‘–Š‡ƒ—†‹–‡–Š‘†•ƒ†…‘•‹†‡”‹’Ž‹…ƒ–‹‘•
ˆ‘” ”‡•‘—”…‹‰ ƒ† ’Žƒ‹‰ –Š‡ ƒ—†‹–Ǥ ˆ ƒ ƒ—†‹–‡‡ ‘’‡”ƒ–‡• –™‘ ‘” ‘”‡ ƒƒ‰‡‡– •›•–‡• ‘ˆ

AB
†‹ˆˆ‡”‡–†‹•…‹’Ž‹‡•ǡ…‘„‹‡†ƒ—†‹–•ƒ›„‡‹…Ž—†‡†‹–Š‡ƒ—†‹–’”‘‰”ƒ‡Ǥ

TR
5.5.4 Selecting audit team members

Š‡ ‹†‹˜‹†—ƒŽȋ•Ȍ ƒƒ‰‹‰ –Š‡ ƒ—†‹– ’”‘‰”ƒ‡ •Š‘—Ž† ƒ’’‘‹– –Š‡ ‡„‡”• ‘ˆ –Š‡ ƒ—†‹– –‡ƒǡ
‹…Ž—†‹‰–Š‡–‡ƒŽ‡ƒ†‡”ƒ†ƒ›–‡…Š‹…ƒŽ‡š’‡”–•‡‡†‡†ˆ‘”–Š‡•’‡…‹ϐ‹…ƒ—†‹–Ǥ
DE
ƒ—†‹––‡ƒ•Š‘—Ž†„‡•‡Ž‡…–‡†ǡ–ƒ‹‰‹–‘ƒ……‘—––Š‡…‘’‡–‡…‡‡‡†‡†–‘ƒ…Š‹‡˜‡–Š‡‘„Œ‡…–‹˜‡•
‘ˆ–Š‡‹†‹˜‹†—ƒŽƒ—†‹–™‹–Š‹–Š‡†‡ϐ‹‡†•…‘’‡Ǥˆ–Š‡”‡‹•‘Ž›‘‡ƒ—†‹–‘”ǡ–Š‡ƒ—†‹–‘”•Š‘—Ž†’‡”ˆ‘”
IA
ƒŽŽƒ’’Ž‹…ƒ„Ž‡†—–‹‡•‘ˆƒƒ—†‹––‡ƒŽ‡ƒ†‡”Ǥ
OP

NOTE Žƒ—•‡͹…‘–ƒ‹•‰—‹†ƒ…‡‘†‡–‡”‹‹‰–Š‡…‘’‡–‡…‡”‡“—‹”‡†ˆ‘”–Š‡ƒ—†‹––‡ƒ‡„‡”•ƒ†
†‡•…”‹„‡•–Š‡’”‘…‡••‡•ˆ‘”‡˜ƒŽ—ƒ–‹‰ƒ—†‹–‘”•Ǥ

‘ƒ••—”‡–Š‡‘˜‡”ƒŽŽ…‘’‡–‡…‡‘ˆ–Š‡ƒ—†‹––‡ƒǡ–Š‡ˆ‘ŽŽ‘™‹‰•–‡’••Š‘—Ž†„‡’‡”ˆ‘”‡†ǣ
-C

Ȅ ‹†‡–‹ϐ‹…ƒ–‹‘‘ˆ–Š‡…‘’‡–‡…‡‡‡†‡†–‘ƒ…Š‹‡˜‡–Š‡‘„Œ‡…–‹˜‡•‘ˆ–Š‡ƒ—†‹–Ǣ
S

Ȅ •‡Ž‡…–‹‘‘ˆ–Š‡ƒ—†‹––‡ƒ‡„‡”••‘–Šƒ––Š‡‡…‡••ƒ”›…‘’‡–‡…‡‹•’”‡•‡–‹–Š‡ƒ—†‹––‡ƒǤ
SG

†‡…‹†‹‰–Š‡•‹œ‡ƒ†…‘’‘•‹–‹‘‘ˆ–Š‡ƒ—†‹––‡ƒˆ‘”–Š‡•’‡…‹ϐ‹…ƒ—†‹–ǡ…‘•‹†‡”ƒ–‹‘•Š‘—Ž†„‡
given to the following:
ƒȌ –Š‡‘˜‡”ƒŽŽ…‘’‡–‡…‡‘ˆ–Š‡ƒ—†‹––‡ƒ‡‡†‡†–‘ƒ…Š‹‡˜‡ƒ—†‹–‘„Œ‡…–‹˜‡•ǡ–ƒ‹‰‹–‘ƒ……‘—–
E

ƒ—†‹–•…‘’‡ƒ†…”‹–‡”‹ƒǢ
AD

„Ȍ …‘’Ž‡š‹–›‘ˆ–Š‡ƒ—†‹–Ǣ
ED

…Ȍ ™Š‡–Š‡”–Š‡ƒ—†‹–‹•ƒ…‘„‹‡†‘”Œ‘‹–ƒ—†‹–Ǣ
†Ȍ –Š‡•‡Ž‡…–‡†ƒ—†‹–‡–Š‘†•Ǣ
RI

‡Ȍ ‡•—”‹‰‘„Œ‡…–‹˜‹–›ƒ†‹’ƒ”–‹ƒŽ‹–›–‘ƒ˜‘‹†ƒ›…‘ϐŽ‹…–‘ˆ‹–‡”‡•–‘ˆ–Š‡ƒ—†‹–’”‘…‡••Ǣ
OP

ˆȌ –Š‡ƒ„‹Ž‹–›‘ˆ–Š‡ƒ—†‹––‡ƒ‡„‡”•–‘™‘”ƒ†‹–‡”ƒ…–‡ˆˆ‡…–‹˜‡Ž›™‹–Š–Š‡”‡’”‡•‡–ƒ–‹˜‡•‘ˆ
–Š‡ƒ—†‹–‡‡ƒ†”‡Ž‡˜ƒ–‹–‡”‡•–‡†’ƒ”–‹‡•Ǣ
PR

‰Ȍ –Š‡ ”‡Ž‡˜ƒ– ‡š–‡”ƒŽȀ‹–‡”ƒŽ ‹••—‡•ǡ •—…Š ƒ• –Š‡ Žƒ‰—ƒ‰‡ ‘ˆ –Š‡ ƒ—†‹–ǡ ƒ† –Š‡ ƒ—†‹–‡‡ǯ• •‘…‹ƒŽ
ƒ†…—Ž–—”ƒŽ…Šƒ”ƒ…–‡”‹•–‹…•ǤŠ‡•‡‹••—‡•ƒ›„‡ƒ††”‡••‡†‡‹–Š‡”„›–Š‡ƒ—†‹–‘”̵•‘™•‹ŽŽ•‘”
–Š”‘—‰Š–Š‡•—’’‘”–‘ˆƒ–‡…Š‹…ƒŽ‡š’‡”–ǡƒŽ•‘…‘•‹†‡”‹‰–Š‡‡‡†ˆ‘”‹–‡”’”‡–‡”•Ǣ
ŠȌ –›’‡ƒ†…‘’Ž‡š‹–›‘ˆ–Š‡’”‘…‡••‡•–‘„‡ƒ—†‹–‡†Ǥ
Š‡”‡ƒ’’”‘’”‹ƒ–‡ǡ–Š‡‹†‹˜‹†—ƒŽȋ•Ȍƒƒ‰‹‰–Š‡ƒ—†‹–’”‘‰”ƒ‡•Š‘—Ž†…‘•—Ž––Š‡–‡ƒŽ‡ƒ†‡”‘
–Š‡…‘’‘•‹–‹‘‘ˆ–Š‡ƒ—†‹––‡ƒǤ
ˆ–Š‡‡…‡••ƒ”›…‘’‡–‡…‡‹•‘–…‘˜‡”‡†„›–Š‡ƒ—†‹–‘”•‹–Š‡ƒ—†‹––‡ƒǡ–‡…Š‹…ƒŽ‡š’‡”–•™‹–Š
ƒ††‹–‹‘ƒŽ…‘’‡–‡…‡•Š‘—Ž†„‡ƒ†‡ƒ˜ƒ‹Žƒ„Ž‡–‘•—’’‘”––Š‡–‡ƒǤ
—†‹–‘”•Ǧ‹Ǧ–”ƒ‹‹‰ƒ›„‡‹…Ž—†‡†‹–Š‡ƒ—†‹––‡ƒǡ„—–•Š‘—Ž†’ƒ”–‹…‹’ƒ–‡—†‡”–Š‡†‹”‡…–‹‘ƒ†
‰—‹†ƒ…‡‘ˆƒƒ—†‹–‘”Ǥ

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 Copyrighted material licensed to SGS SA^SGS Group. No further reproduction or distribution permitted.
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ISO 19011:2018(E)

Šƒ‰‡• –‘ –Š‡ …‘’‘•‹–‹‘ ‘ˆ –Š‡ ƒ—†‹– –‡ƒ ƒ› „‡ ‡…‡••ƒ”› †—”‹‰ –Š‡ ƒ—†‹–ǡ ‡Ǥ‰Ǥ ‹ˆ ƒ …‘ϐŽ‹…– ‘ˆ
‹–‡”‡•–‘”…‘’‡–‡…‡‹••—‡ƒ”‹•‡•Ǥˆ•—…Šƒ•‹–—ƒ–‹‘ƒ”‹•‡•ǡ‹–•Š‘—Ž†„‡”‡•‘Ž˜‡†™‹–Š–Š‡ƒ’’”‘’”‹ƒ–‡
’ƒ”–‹‡•ȋ‡Ǥ‰Ǥƒ—†‹––‡ƒŽ‡ƒ†‡”ǡ–Š‡‹†‹˜‹†—ƒŽȋ•Ȍƒƒ‰‹‰–Š‡ƒ—†‹–’”‘‰”ƒ‡ǡƒ—†‹–…Ž‹‡–‘”ƒ—†‹–‡‡Ȍ
„‡ˆ‘”‡ƒ›…Šƒ‰‡•ƒ”‡ƒ†‡Ǥ

HO
5.5.5 Assigning responsibility for an individual audit to the audit team leader

Š‡‹†‹˜‹†—ƒŽȋ•Ȍƒƒ‰‹‰–Š‡ƒ—†‹–’”‘‰”ƒ‡•Š‘—Ž†ƒ••‹‰–Š‡”‡•’‘•‹„‹Ž‹–›ˆ‘”…‘†—…–‹‰–Š‡

AL
‹†‹˜‹†—ƒŽƒ—†‹––‘ƒƒ—†‹––‡ƒŽ‡ƒ†‡”Ǥ
Š‡ƒ••‹‰‡–•Š‘—Ž†„‡ƒ†‡‹•—ˆϐ‹…‹‡––‹‡„‡ˆ‘”‡–Š‡•…Š‡†—Ž‡††ƒ–‡‘ˆ–Š‡ƒ—†‹–ǡ‹‘”†‡”–‘

AB
‡•—”‡–Š‡‡ˆˆ‡…–‹˜‡’Žƒ‹‰‘ˆ–Š‡ƒ—†‹–Ǥ
‘‡•—”‡‡ˆˆ‡…–‹˜‡…‘†—…–‘ˆ–Š‡‹†‹˜‹†—ƒŽƒ—†‹–•ǡ–Š‡ˆ‘ŽŽ‘™‹‰‹ˆ‘”ƒ–‹‘•Š‘—Ž†„‡’”‘˜‹†‡†–‘

TR
–Š‡ƒ—†‹––‡ƒŽ‡ƒ†‡”ǣ
ƒȌ ƒ—†‹–‘„Œ‡…–‹˜‡•Ǣ
„Ȍ ƒ—†‹–…”‹–‡”‹ƒƒ†ƒ›”‡Ž‡˜ƒ–†‘…—‡–‡†‹ˆ‘”ƒ–‹‘Ǣ
DE
…Ȍ ƒ—†‹– •…‘’‡ǡ ‹…Ž—†‹‰ ‹†‡–‹ϐ‹…ƒ–‹‘ ‘ˆ –Š‡ ‘”‰ƒ‹œƒ–‹‘ ƒ† ‹–• ˆ—…–‹‘• ƒ† ’”‘…‡••‡• –‘ „‡
IA
ƒ—†‹–‡†Ǣ
†Ȍ ƒ—†‹–’”‘…‡••‡•ƒ†ƒ••‘…‹ƒ–‡†‡–Š‘†•Ǣ
OP

‡Ȍ …‘’‘•‹–‹‘‘ˆ–Š‡ƒ—†‹––‡ƒǢ
-C

ˆȌ …‘–ƒ…–†‡–ƒ‹Ž•‘ˆ–Š‡ƒ—†‹–‡‡ǡ–Š‡Ž‘…ƒ–‹‘•ǡ–‹‡ˆ”ƒ‡ƒ††—”ƒ–‹‘‘ˆ–Š‡ƒ—†‹–ƒ…–‹˜‹–‹‡•–‘„‡
…‘†—…–‡†Ǣ
‰Ȍ ”‡•‘—”…‡•‡…‡••ƒ”›–‘…‘†—…––Š‡ƒ—†‹–Ǣ
S
SG

ŠȌ ‹ˆ‘”ƒ–‹‘ ‡‡†‡† ˆ‘” ‡˜ƒŽ—ƒ–‹‰ ƒ† ƒ††”‡••‹‰ ‹†‡–‹ϐ‹‡† ”‹•• ƒ† ‘’’‘”–—‹–‹‡• –‘ –Š‡
ƒ…Š‹‡˜‡‡–‘ˆ–Š‡ƒ—†‹–‘„Œ‡…–‹˜‡•Ǣ
‹Ȍ ‹ˆ‘”ƒ–‹‘™Š‹…Š•—’’‘”–•–Š‡ƒ—†‹––‡ƒŽ‡ƒ†‡”ȋ•Ȍ‹–Š‡‹”‹–‡”ƒ…–‹‘•™‹–Š–Š‡ƒ—†‹–‡‡ˆ‘”–Š‡
E

‡ˆˆ‡…–‹˜‡‡••‘ˆ–Š‡ƒ—†‹–’”‘‰”ƒ‡Ǥ
AD

Š‡ƒ••‹‰‡–‹ˆ‘”ƒ–‹‘•Š‘—Ž†ƒŽ•‘…‘˜‡”–Š‡ˆ‘ŽŽ‘™‹‰ǡƒ•ƒ’’”‘’”‹ƒ–‡ǣ
Ȅ ™‘”‹‰ƒ†”‡’‘”–‹‰Žƒ‰—ƒ‰‡‘ˆ–Š‡ƒ—†‹–™Š‡”‡–Š‹•‹•†‹ˆˆ‡”‡–ˆ”‘–Š‡Žƒ‰—ƒ‰‡‘ˆ–Š‡ƒ—†‹–‘”
ED

‘”–Š‡ƒ—†‹–‡‡ǡ‘”„‘–ŠǢ
Ȅ ƒ—†‹–”‡’‘”–‹‰‘—–’—–ƒ•”‡“—‹”‡†ƒ†–‘™Š‘‹–‹•–‘„‡†‹•–”‹„—–‡†Ǣ
RI

Ȅ ƒ––‡”•”‡Žƒ–‡†–‘…‘ϐ‹†‡–‹ƒŽ‹–›ƒ†‹ˆ‘”ƒ–‹‘•‡…—”‹–›ǡƒ•”‡“—‹”‡†„›–Š‡ƒ—†‹–’”‘‰”ƒ‡Ǣ
OP

Ȅ ƒ›Š‡ƒŽ–Šǡ•ƒˆ‡–›ƒ†‡˜‹”‘‡–ƒŽƒ””ƒ‰‡‡–•ˆ‘”–Š‡ƒ—†‹–‘”•Ǣ
PR

Ȅ ”‡“—‹”‡‡–•ˆ‘”–”ƒ˜‡Ž‘”ƒ……‡••–‘”‡‘–‡•‹–‡•Ǣ
Ȅ ƒ›•‡…—”‹–›ƒ†ƒ—–Š‘”‹œƒ–‹‘”‡“—‹”‡‡–•Ǣ
Ȅ ƒ›ƒ…–‹‘•–‘„‡”‡˜‹‡™‡†ǡ‡Ǥ‰Ǥˆ‘ŽŽ‘™Ǧ—’ƒ…–‹‘•ˆ”‘ƒ’”‡˜‹‘—•ƒ—†‹–Ǣ
Ȅ …‘‘”†‹ƒ–‹‘™‹–Š‘–Š‡”ƒ—†‹–ƒ…–‹˜‹–‹‡•ǡ‡Ǥ‰Ǥ™Š‡†‹ˆˆ‡”‡––‡ƒ•ƒ”‡ƒ—†‹–‹‰•‹‹Žƒ”‘””‡Žƒ–‡†
’”‘…‡••‡•ƒ–†‹ˆˆ‡”‡–Ž‘…ƒ–‹‘•‘”‹–Š‡…ƒ•‡‘ˆƒŒ‘‹–ƒ—†‹–Ǥ
Š‡”‡ƒŒ‘‹–ƒ—†‹–‹•…‘†—…–‡†ǡ‹–‹•‹’‘”–ƒ––‘”‡ƒ…Šƒ‰”‡‡‡–ƒ‘‰–Š‡‘”‰ƒ‹œƒ–‹‘•…‘†—…–‹‰
–Š‡ƒ—†‹–•ǡ„‡ˆ‘”‡–Š‡ƒ—†‹–…‘‡…‡•ǡ‘–Š‡•’‡…‹ϐ‹…”‡•’‘•‹„‹Ž‹–‹‡•‘ˆ‡ƒ…Š’ƒ”–›ǡ’ƒ”–‹…—Žƒ”Ž›™‹–Š
”‡‰ƒ”†–‘–Š‡ƒ—–Š‘”‹–›‘ˆ–Š‡–‡ƒŽ‡ƒ†‡”ƒ’’‘‹–‡†ˆ‘”–Š‡ƒ—†‹–Ǥ

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ISO 19011:2018(E)

5.5.6 Managing audit programme results

Š‡ ‹†‹˜‹†—ƒŽȋ•Ȍ ƒƒ‰‹‰ –Š‡ ƒ—†‹– ’”‘‰”ƒ‡ •Š‘—Ž† ‡•—”‡ –Šƒ– –Š‡ ˆ‘ŽŽ‘™‹‰ ƒ…–‹˜‹–‹‡• ƒ”‡
performed:
ƒȌ ‡˜ƒŽ—ƒ–‹‘‘ˆ–Š‡ƒ…Š‹‡˜‡‡–‘ˆ–Š‡‘„Œ‡…–‹˜‡•ˆ‘”‡ƒ…Šƒ—†‹–™‹–Š‹–Š‡ƒ—†‹–’”‘‰”ƒ‡Ǣ

HO
„Ȍ ”‡˜‹‡™ƒ†ƒ’’”‘˜ƒŽ‘ˆƒ—†‹–”‡’‘”–•”‡‰ƒ”†‹‰–Š‡ˆ—Žϐ‹Ž‡–‘ˆ–Š‡ƒ—†‹–•…‘’‡ƒ†‘„Œ‡…–‹˜‡•Ǣ

AL
…Ȍ ”‡˜‹‡™‘ˆ–Š‡‡ˆˆ‡…–‹˜‡‡••‘ˆƒ…–‹‘•–ƒ‡–‘ƒ††”‡••ƒ—†‹–ϐ‹†‹‰•Ǣ
†Ȍ †‹•–”‹„—–‹‘‘ˆƒ—†‹–”‡’‘”–•–‘”‡Ž‡˜ƒ–‹–‡”‡•–‡†’ƒ”–‹‡•Ǣ

AB
‡Ȍ †‡–‡”‹ƒ–‹‘‘ˆ–Š‡‡…‡••‹–›ˆ‘”ƒ›ˆ‘ŽŽ‘™Ǧ—’ƒ—†‹–Ǥ

TR
Š‡‹†‹˜‹†—ƒŽƒƒ‰‹‰–Š‡ƒ—†‹–’”‘‰”ƒ‡•Š‘—Ž†…‘•‹†‡”ǡ™Š‡”‡ƒ’’”‘’”‹ƒ–‡ǣ
Ȅ …‘—‹…ƒ–‹‰ƒ—†‹–”‡•—Ž–•ƒ†„‡•–’”ƒ…–‹…‡•–‘‘–Š‡”ƒ”‡ƒ•‘ˆ–Š‡‘”‰ƒ‹œƒ–‹‘ǡƒ†
Ȅ –Š‡‹’Ž‹…ƒ–‹‘•ˆ‘”‘–Š‡”’”‘…‡••‡•Ǥ

5.5.7 Managing and maintaining audit programme records

DE
IA
Š‡ ‹†‹˜‹†—ƒŽȋ•Ȍ ƒƒ‰‹‰ –Š‡ ƒ—†‹– ’”‘‰”ƒ‡ •Š‘—Ž† ‡•—”‡ –Šƒ– ƒ—†‹– ”‡…‘”†• ƒ”‡ ‰‡‡”ƒ–‡†ǡ
OP

ƒƒ‰‡† ƒ† ƒ‹–ƒ‹‡† –‘ †‡‘•–”ƒ–‡ –Š‡ ‹’Ž‡‡–ƒ–‹‘ ‘ˆ –Š‡ ƒ—†‹– ’”‘‰”ƒ‡Ǥ ”‘…‡••‡•
•Š‘—Ž† „‡ ‡•–ƒ„Ž‹•Š‡† –‘ ‡•—”‡ –Šƒ– ƒ› ‹ˆ‘”ƒ–‹‘ •‡…—”‹–› ƒ† …‘ϐ‹†‡–‹ƒŽ‹–› ‡‡†• ƒ••‘…‹ƒ–‡†
™‹–Š–Š‡ƒ—†‹–”‡…‘”†•ƒ”‡ƒ††”‡••‡†Ǥ
-C

‡…‘”†•…ƒ‹…Ž—†‡–Š‡ˆ‘ŽŽ‘™‹‰ǣ
ƒȌ ‡…‘”†•”‡Žƒ–‡†–‘–Š‡ƒ—†‹–’”‘‰”ƒ‡ǡ•—…Šƒ•ǣ
S

Ȅ •…Š‡†—Ž‡‘ˆƒ—†‹–•Ǣ
SG

Ȅ ƒ—†‹–’”‘‰”ƒ‡‘„Œ‡…–‹˜‡•ƒ†‡š–‡–Ǣ
Ȅ –Š‘•‡ ƒ††”‡••‹‰ ƒ—†‹– ’”‘‰”ƒ‡ ”‹•• ƒ† ‘’’‘”–—‹–‹‡•ǡ ƒ† ”‡Ž‡˜ƒ– ‡š–‡”ƒŽ ƒ†
E

‹–‡”ƒŽ‹••—‡•Ǣ
AD

Ȅ ”‡˜‹‡™•‘ˆ–Š‡ƒ—†‹–’”‘‰”ƒ‡‡ˆˆ‡…–‹˜‡‡••Ǥ
ED

„Ȍ ‡…‘”†•”‡Žƒ–‡†–‘‡ƒ…Šƒ—†‹–ǡ•—…Šƒ•ǣ
Ȅ ƒ—†‹–’Žƒ•ƒ†ƒ—†‹–”‡’‘”–•Ǣ
RI

Ȅ ‘„Œ‡…–‹˜‡ƒ—†‹–‡˜‹†‡…‡ƒ†ϐ‹†‹‰•Ǣ
OP

Ȅ ‘…‘ˆ‘”‹–›”‡’‘”–•Ǣ
Ȅ …‘””‡…–‹‘•ƒ†…‘””‡…–‹˜‡ƒ…–‹‘”‡’‘”–•Ǣ
PR

Ȅ ƒ—†‹–ˆ‘ŽŽ‘™Ǧ—’”‡’‘”–•Ǥ
…Ȍ ‡…‘”†•”‡Žƒ–‡†–‘–Š‡ƒ—†‹––‡ƒ…‘˜‡”‹‰–‘’‹…••—…Šƒ•ǣ
Ȅ …‘’‡–‡…‡ƒ†’‡”ˆ‘”ƒ…‡‡˜ƒŽ—ƒ–‹‘‘ˆ–Š‡ƒ—†‹––‡ƒ‡„‡”•Ǣ
Ȅ …”‹–‡”‹ƒˆ‘”–Š‡•‡Ž‡…–‹‘‘ˆƒ—†‹––‡ƒ•ƒ†–‡ƒ‡„‡”•ƒ†ˆ‘”ƒ–‹‘‘ˆƒ—†‹––‡ƒ•Ǣ
Ȅ ƒ‹–‡ƒ…‡ƒ†‹’”‘˜‡‡–‘ˆ…‘’‡–‡…‡Ǥ
Š‡ ˆ‘” ƒ† Ž‡˜‡Ž ‘ˆ †‡–ƒ‹Ž ‘ˆ –Š‡ ”‡…‘”†• •Š‘—Ž† †‡‘•–”ƒ–‡ –Šƒ– –Š‡ ‘„Œ‡…–‹˜‡• ‘ˆ –Š‡ ƒ—†‹–
’”‘‰”ƒ‡Šƒ˜‡„‡‡ƒ…Š‹‡˜‡†Ǥ

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ISO 19011:2018(E)

5.6 Monitoring audit programme

Š‡‹†‹˜‹†—ƒŽȋ•Ȍƒƒ‰‹‰–Š‡ƒ—†‹–’”‘‰”ƒ‡•Š‘—Ž†‡•—”‡–Š‡‡˜ƒŽ—ƒ–‹‘‘ˆǣ
ƒȌ ™Š‡–Š‡”•…Š‡†—Ž‡•ƒ”‡„‡‹‰‡–ƒ†ƒ—†‹–’”‘‰”ƒ‡‘„Œ‡…–‹˜‡•ƒ”‡„‡‹‰ƒ…Š‹‡˜‡†Ǣ

HO
„Ȍ –Š‡ ’‡”ˆ‘”ƒ…‡ ‘ˆ –Š‡ ƒ—†‹– –‡ƒ ‡„‡”• ‹…Ž—†‹‰ –Š‡ ƒ—†‹– –‡ƒ Ž‡ƒ†‡” ƒ† –Š‡ –‡…Š‹…ƒŽ
‡š’‡”–•Ǣ

AL
…Ȍ –Š‡ƒ„‹Ž‹–›‘ˆ–Š‡ƒ—†‹––‡ƒ•–‘‹’Ž‡‡––Š‡ƒ—†‹–’ŽƒǢ
†Ȍ ˆ‡‡†„ƒ…ˆ”‘ƒ—†‹–…Ž‹‡–•ǡƒ—†‹–‡‡•ǡƒ—†‹–‘”•ǡ–‡…Š‹…ƒŽ‡š’‡”–•ƒ†‘–Š‡””‡Ž‡˜ƒ–’ƒ”–‹‡•Ǣ

AB
‡Ȍ •—ˆϐ‹…‹‡…›ƒ†ƒ†‡“—ƒ…›‘ˆ†‘…—‡–‡†‹ˆ‘”ƒ–‹‘‹–Š‡™Š‘Ž‡ƒ—†‹–’”‘…‡••Ǥ

TR
‘‡ˆƒ…–‘”•…ƒ‹†‹…ƒ–‡–Š‡‡‡†–‘‘†‹ˆ›–Š‡ƒ—†‹–’”‘‰”ƒ‡ǤŠ‡•‡…ƒ‹…Ž—†‡…Šƒ‰‡•–‘ǣ
Ȅ ƒ—†‹–ϐ‹†‹‰•Ǣ

DE
Ȅ †‡‘•–”ƒ–‡†Ž‡˜‡Ž‘ˆƒ—†‹–‡‡ǯ•ƒƒ‰‡‡–•›•–‡‡ˆˆ‡…–‹˜‡‡••ƒ†ƒ–—”‹–›Ǣ
Ȅ ‡ˆˆ‡…–‹˜‡‡••‘ˆ–Š‡ƒ—†‹–’”‘‰”ƒ‡Ǣ
IA
Ȅ ƒ—†‹–•…‘’‡‘”ƒ—†‹–’”‘‰”ƒ‡•…‘’‡Ǣ
OP

Ȅ –Š‡ƒ—†‹–‡‡ǯ•ƒƒ‰‡‡–•›•–‡Ǣ
Ȅ •–ƒ†ƒ”†•ǡƒ†‘–Š‡””‡“—‹”‡‡–•–‘™Š‹…Š–Š‡‘”‰ƒ‹œƒ–‹‘‹•…‘‹––‡†Ǣ
-C

Ȅ ‡š–‡”ƒŽ’”‘˜‹†‡”•Ǣ
Ȅ ‹†‡–‹ϐ‹‡†…‘ϐŽ‹…–•‘ˆ‹–‡”‡•–Ǣ
S

Ȅ –Š‡ƒ—†‹–…Ž‹‡–ǯ•”‡“—‹”‡‡–•Ǥ
SG

5.7 Reviewing and improving audit programme

E

Š‡ ‹†‹˜‹†—ƒŽȋ•Ȍ ƒƒ‰‹‰ –Š‡ ƒ—†‹– ’”‘‰”ƒ‡ ƒ† –Š‡ ƒ—†‹– …Ž‹‡– •Š‘—Ž† ”‡˜‹‡™ –Š‡ ƒ—†‹–
AD

’”‘‰”ƒ‡ –‘ ƒ••‡•• ™Š‡–Š‡” ‹–• ‘„Œ‡…–‹˜‡• Šƒ˜‡ „‡‡ ƒ…Š‹‡˜‡†Ǥ ‡••‘• Ž‡ƒ”‡† ˆ”‘ –Š‡ ƒ—†‹–
’”‘‰”ƒ‡”‡˜‹‡™•Š‘—Ž†„‡—•‡†ƒ•‹’—–•ˆ‘”–Š‡‹’”‘˜‡‡–‘ˆ–Š‡’”‘‰”ƒ‡Ǥ
ED

Š‡‹†‹˜‹†—ƒŽȋ•Ȍƒƒ‰‹‰–Š‡ƒ—†‹–’”‘‰”ƒ‡•Š‘—Ž†‡•—”‡–Š‡ˆ‘ŽŽ‘™‹‰ǣ
Ȅ ”‡˜‹‡™‘ˆ–Š‡‘˜‡”ƒŽŽ‹’Ž‡‡–ƒ–‹‘‘ˆ–Š‡ƒ—†‹–’”‘‰”ƒ‡Ǣ
RI

Ȅ ‹†‡–‹ϐ‹…ƒ–‹‘‘ˆƒ”‡ƒ•ƒ†‘’’‘”–—‹–‹‡•ˆ‘”‹’”‘˜‡‡–Ǣ
OP

Ȅ ƒ’’Ž‹…ƒ–‹‘‘ˆ…Šƒ‰‡•–‘–Š‡ƒ—†‹–’”‘‰”ƒ‡‹ˆ‡…‡••ƒ”›Ǣ
Ȅ ”‡˜‹‡™‘ˆ–Š‡…‘–‹—ƒŽ’”‘ˆ‡••‹‘ƒŽ†‡˜‡Ž‘’‡–‘ˆƒ—†‹–‘”•ǡ‹ƒ……‘”†ƒ…‡™‹–Š7.6Ǣ
PR

Ȅ ”‡’‘”–‹‰ ‘ˆ –Š‡ ”‡•—Ž–• ‘ˆ –Š‡ ƒ—†‹– ’”‘‰”ƒ‡ ƒ† ”‡˜‹‡™ ™‹–Š –Š‡ ƒ—†‹– …Ž‹‡– ƒ† ”‡Ž‡˜ƒ–
‹–‡”‡•–‡†’ƒ”–‹‡•ǡƒ•ƒ’’”‘’”‹ƒ–‡Ǥ
Š‡ƒ—†‹–’”‘‰”ƒ‡”‡˜‹‡™•Š‘—Ž†…‘•‹†‡”–Š‡ˆ‘ŽŽ‘™‹‰ǣ
ƒȌ ”‡•—Ž–•ƒ†–”‡†•ˆ”‘ƒ—†‹–’”‘‰”ƒ‡‘‹–‘”‹‰Ǣ
„Ȍ …‘ˆ‘”‹–›™‹–Šƒ—†‹–’”‘‰”ƒ‡’”‘…‡••‡•ƒ†”‡Ž‡˜ƒ–†‘…—‡–‡†‹ˆ‘”ƒ–‹‘Ǣ
…Ȍ ‡˜‘Ž˜‹‰‡‡†•ƒ†‡š’‡…–ƒ–‹‘•‘ˆ”‡Ž‡˜ƒ–‹–‡”‡•–‡†’ƒ”–‹‡•Ǣ
†Ȍ ƒ—†‹–’”‘‰”ƒ‡”‡…‘”†•Ǣ

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ISO 19011:2018(E)

‡Ȍ ƒŽ–‡”ƒ–‹˜‡‘”‡™ƒ—†‹–‹‰‡–Š‘†•Ǣ
ˆȌ ƒŽ–‡”ƒ–‹˜‡‘”‡™‡–Š‘†•–‘‡˜ƒŽ—ƒ–‡ƒ—†‹–‘”•Ǣ
‰Ȍ ‡ˆˆ‡…–‹˜‡‡••‘ˆ–Š‡ƒ…–‹‘•–‘ƒ††”‡••–Š‡”‹••ƒ†‘’’‘”–—‹–‹‡•ǡƒ†‹–‡”ƒŽƒ†‡š–‡”ƒŽ‹••—‡•
ƒ••‘…‹ƒ–‡†™‹–Š–Š‡ƒ—†‹–’”‘‰”ƒ‡Ǣ

HO
ŠȌ …‘ϐ‹†‡–‹ƒŽ‹–›ƒ†‹ˆ‘”ƒ–‹‘•‡…—”‹–›‹••—‡•”‡Žƒ–‹‰–‘–Š‡ƒ—†‹–’”‘‰”ƒ‡Ǥ

AL
6 Conducting an audit

AB
6.1 General

TR
Š‹•…Žƒ—•‡…‘–ƒ‹•‰—‹†ƒ…‡‘’”‡’ƒ”‹‰ƒ†…‘†—…–‹‰ƒ•’‡…‹ϐ‹…ƒ—†‹–ƒ•’ƒ”–‘ˆƒƒ—†‹–’”‘‰”ƒ‡Ǥ
Figure 2 ’”‘˜‹†‡• ƒ ‘˜‡”˜‹‡™ ‘ˆ –Š‡ ƒ…–‹˜‹–‹‡• ’‡”ˆ‘”‡† ‹ ƒ –›’‹…ƒŽ ƒ—†‹–Ǥ Š‡ ‡š–‡– –‘ ™Š‹…Š –Š‡
’”‘˜‹•‹‘•‘ˆ–Š‹•…Žƒ—•‡ƒ”‡ƒ’’Ž‹…ƒ„Ž‡†‡’‡†•‘–Š‡‘„Œ‡…–‹˜‡•ƒ†•…‘’‡‘ˆ–Š‡•’‡…‹ϐ‹…ƒ—†‹–Ǥ

6.2 Initiating audit

DE
IA
6.2.1 General

Š‡ ”‡•’‘•‹„‹Ž‹–› ˆ‘” …‘†—…–‹‰ –Š‡ ƒ—†‹– •Š‘—Ž† ”‡ƒ‹ ™‹–Š –Š‡ ƒ••‹‰‡† ƒ—†‹– –‡ƒ Ž‡ƒ†‡” ȋ•‡‡
OP

5.5.5Ȍ—–‹Ž–Š‡ƒ—†‹–‹•…‘’Ž‡–‡†ȋ•‡‡6.6).
‘ ‹‹–‹ƒ–‡ ƒ ƒ—†‹–ǡ –Š‡ •–‡’• ‹ Figure 1 •Š‘—Ž† „‡ …‘•‹†‡”‡†Ǣ Š‘™‡˜‡”ǡ –Š‡ •‡“—‡…‡ …ƒ †‹ˆˆ‡”
-C

†‡’‡†‹‰‘–Š‡ƒ—†‹–‡‡ǡ’”‘…‡••‡•ƒ†•’‡…‹ϐ‹……‹”…—•–ƒ…‡•‘ˆ–Š‡ƒ—†‹–Ǥ

6.2.2 Establishing contact with auditee

S
SG

Š‡ƒ—†‹––‡ƒŽ‡ƒ†‡”•Š‘—Ž†‡•—”‡–Šƒ–…‘–ƒ…–‹•ƒ†‡™‹–Š–Š‡ƒ—†‹–‡‡–‘ǣ
ƒȌ …‘ϐ‹”…‘—‹…ƒ–‹‘…Šƒ‡Ž•™‹–Š–Š‡ƒ—†‹–‡‡ǯ•”‡’”‡•‡–ƒ–‹˜‡•Ǣ
E

„Ȍ …‘ϐ‹”–Š‡ƒ—–Š‘”‹–›–‘…‘†—…––Š‡ƒ—†‹–Ǣ
AD

…Ȍ ’”‘˜‹†‡ ”‡Ž‡˜ƒ– ‹ˆ‘”ƒ–‹‘ ‘ –Š‡ ƒ—†‹– ‘„Œ‡…–‹˜‡•ǡ •…‘’‡ǡ …”‹–‡”‹ƒǡ ‡–Š‘†• ƒ† ƒ—†‹– –‡ƒ
…‘’‘•‹–‹‘ǡ‹…Ž—†‹‰ƒ›–‡…Š‹…ƒŽ‡š’‡”–•Ǣ
ED

†Ȍ ”‡“—‡•– ƒ……‡•• –‘ ”‡Ž‡˜ƒ– ‹ˆ‘”ƒ–‹‘ ˆ‘” ’Žƒ‹‰ ’—”’‘•‡• ‹…Ž—†‹‰ ‹ˆ‘”ƒ–‹‘ ‘ –Š‡ ”‹••
ƒ†‘’’‘”–—‹–‹‡•–Š‡‘”‰ƒ‹œƒ–‹‘Šƒ•‹†‡–‹ϐ‹‡†ƒ†Š‘™–Š‡›ƒ”‡ƒ††”‡••‡†Ǣ
RI

‡Ȍ †‡–‡”‹‡ƒ’’Ž‹…ƒ„Ž‡•–ƒ–—–‘”›ƒ†”‡‰—Žƒ–‘”›”‡“—‹”‡‡–•ƒ†‘–Š‡””‡“—‹”‡‡–•”‡Ž‡˜ƒ––‘
–Š‡ƒ…–‹˜‹–‹‡•ǡ’”‘…‡••‡•ǡ’”‘†—…–•ƒ†•‡”˜‹…‡•‘ˆ–Š‡ƒ—†‹–‡‡Ǣ
OP

ˆȌ …‘ϐ‹”–Š‡ƒ‰”‡‡‡–™‹–Š–Š‡ƒ—†‹–‡‡”‡‰ƒ”†‹‰–Š‡‡š–‡–‘ˆ–Š‡†‹•…Ž‘•—”‡ƒ†–Š‡–”‡ƒ–‡–‘ˆ
…‘ϐ‹†‡–‹ƒŽ‹ˆ‘”ƒ–‹‘Ǣ
PR

‰Ȍ ƒ‡ƒ””ƒ‰‡‡–•ˆ‘”–Š‡ƒ—†‹–‹…Ž—†‹‰–Š‡•…Š‡†—Ž‡Ǣ
ŠȌ †‡–‡”‹‡ƒ›Ž‘…ƒ–‹‘Ǧ•’‡…‹ϐ‹…ƒ””ƒ‰‡‡–•ˆ‘”ƒ……‡••ǡŠ‡ƒŽ–Šƒ†•ƒˆ‡–›ǡ•‡…—”‹–›ǡ…‘ϐ‹†‡–‹ƒŽ‹–›
‘”‘–Š‡”Ǣ
‹Ȍ ƒ‰”‡‡‘–Š‡ƒ––‡†ƒ…‡‘ˆ‘„•‡”˜‡”•ƒ†–Š‡‡‡†ˆ‘”‰—‹†‡•‘”‹–‡”’”‡–‡”•ˆ‘”–Š‡ƒ—†‹––‡ƒǢ
ŒȌ †‡–‡”‹‡ƒ›ƒ”‡ƒ•‘ˆ‹–‡”‡•–ǡ…‘…‡”‘””‹••–‘–Š‡ƒ—†‹–‡‡‹”‡Žƒ–‹‘–‘–Š‡•’‡…‹ϐ‹…ƒ—†‹–Ǣ
Ȍ ”‡•‘Ž˜‡‹••—‡•”‡‰ƒ”†‹‰…‘’‘•‹–‹‘‘ˆ–Š‡ƒ—†‹––‡ƒ™‹–Š–Š‡ƒ—†‹–‡‡‘”ƒ—†‹–…Ž‹‡–Ǥ

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ISO 19011:2018(E)

6.2.3 Determining feasibility of audit

Š‡ ˆ‡ƒ•‹„‹Ž‹–› ‘ˆ –Š‡ ƒ—†‹– •Š‘—Ž† „‡ †‡–‡”‹‡† –‘ ’”‘˜‹†‡ ”‡ƒ•‘ƒ„Ž‡ …‘ϐ‹†‡…‡ –Šƒ– –Š‡ ƒ—†‹–
‘„Œ‡…–‹˜‡•…ƒ„‡ƒ…Š‹‡˜‡†Ǥ
Š‡†‡–‡”‹ƒ–‹‘‘ˆˆ‡ƒ•‹„‹Ž‹–›•Š‘—Ž†–ƒ‡‹–‘…‘•‹†‡”ƒ–‹‘ˆƒ…–‘”••—…Šƒ•–Š‡ƒ˜ƒ‹Žƒ„‹Ž‹–›‘ˆ–Š‡

HO
following:
ƒȌ •—ˆϐ‹…‹‡–ƒ†ƒ’’”‘’”‹ƒ–‡‹ˆ‘”ƒ–‹‘ˆ‘”’Žƒ‹‰ƒ†…‘†—…–‹‰–Š‡ƒ—†‹–Ǣ

AL
„Ȍ ƒ†‡“—ƒ–‡…‘‘’‡”ƒ–‹‘ˆ”‘–Š‡ƒ—†‹–‡‡Ǣ

AB
…Ȍ ƒ†‡“—ƒ–‡–‹‡ƒ†”‡•‘—”…‡•ˆ‘”…‘†—…–‹‰–Š‡ƒ—†‹–Ǥ
 ‡•‘—”…‡• ‹…Ž—†‡ ƒ……‡•• –‘ ƒ†‡“—ƒ–‡ ƒ† ƒ’’”‘’”‹ƒ–‡ ‹ˆ‘”ƒ–‹‘ ƒ† …‘—‹…ƒ–‹‘

TR
–‡…Š‘Ž‘‰›Ǥ

Š‡”‡–Š‡ƒ—†‹–‹•‘–ˆ‡ƒ•‹„Ž‡ǡƒƒŽ–‡”ƒ–‹˜‡•Š‘—Ž†„‡’”‘’‘•‡†–‘–Š‡ƒ—†‹–…Ž‹‡–ǡ‹ƒ‰”‡‡‡–™‹–Š
–Š‡ƒ—†‹–‡‡Ǥ

6.3 Preparing audit activities DE

IA
6.3.1 Performing review of documented information
OP

Š‡”‡Ž‡˜ƒ–ƒƒ‰‡‡–•›•–‡†‘…—‡–‡†‹ˆ‘”ƒ–‹‘‘ˆ–Š‡ƒ—†‹–‡‡•Š‘—Ž†„‡”‡˜‹‡™‡†‹‘”†‡”–‘ǣ
Ȅ ‰ƒ–Š‡” ‹ˆ‘”ƒ–‹‘ –‘ —†‡”•–ƒ† –Š‡ ƒ—†‹–‡‡ǯ• ‘’‡”ƒ–‹‘• ƒ† –‘ ’”‡’ƒ”‡ ƒ—†‹– ƒ…–‹˜‹–‹‡• ƒ†
-C

ƒ’’Ž‹…ƒ„Ž‡ƒ—†‹–™‘”†‘…—‡–•ȋ•‡‡͸Ǥ͵ǤͶȌǡ‡Ǥ‰Ǥ‘’”‘…‡••‡•ǡˆ—…–‹‘•Ǣ
Ȅ ‡•–ƒ„Ž‹•Šƒ‘˜‡”˜‹‡™‘ˆ–Š‡‡š–‡–‘ˆ–Š‡†‘…—‡–‡†‹ˆ‘”ƒ–‹‘–‘†‡–‡”‹‡’‘••‹„Ž‡…‘ˆ‘”‹–›
S

–‘–Š‡ƒ—†‹–…”‹–‡”‹ƒƒ††‡–‡…–’‘••‹„Ž‡ƒ”‡ƒ•‘ˆ…‘…‡”ǡ•—…Šƒ•†‡ϐ‹…‹‡…‹‡•ǡ‘‹••‹‘•‘”…‘ϐŽ‹…–•Ǥ
SG

Š‡ †‘…—‡–‡† ‹ˆ‘”ƒ–‹‘ •Š‘—Ž† ‹…Ž—†‡ǡ „—– ‘– „‡ Ž‹‹–‡† –‘ǣ ƒƒ‰‡‡– •›•–‡ †‘…—‡–•
ƒ†”‡…‘”†•ǡƒ•™‡ŽŽƒ•’”‡˜‹‘—•ƒ—†‹–”‡’‘”–•ǤŠ‡”‡˜‹‡™•Š‘—Ž†–ƒ‡‹–‘ƒ……‘—––Š‡…‘–‡š–‘ˆ–Š‡
ƒ—†‹–‡‡ǯ•‘”‰ƒ‹œƒ–‹‘ǡ‹…Ž—†‹‰‹–••‹œ‡ǡƒ–—”‡ƒ†…‘’Ž‡š‹–›ǡƒ†‹–•”‡Žƒ–‡†”‹••ƒ†‘’’‘”–—‹–‹‡•Ǥ
E

–•Š‘—Ž†ƒŽ•‘–ƒ‡‹–‘ƒ……‘—––Š‡ƒ—†‹–•…‘’‡ǡ…”‹–‡”‹ƒƒ†‘„Œ‡…–‹˜‡•Ǥ
AD


—‹†ƒ…‡‘Š‘™–‘˜‡”‹ˆ›‹ˆ‘”ƒ–‹‘‹•’”‘˜‹†‡†‹A.5.
ED

6.3.2 Audit planning

6.3.2.1 Risk-based approach to planning

RI

Š‡ƒ—†‹––‡ƒŽ‡ƒ†‡”•Š‘—Ž†ƒ†‘’–ƒ”‹•Ǧ„ƒ•‡†ƒ’’”‘ƒ…Š–‘’Žƒ‹‰–Š‡ƒ—†‹–„ƒ•‡†‘–Š‡‹ˆ‘”ƒ–‹‘
OP

‹–Š‡ƒ—†‹–’”‘‰”ƒ‡ƒ†–Š‡†‘…—‡–‡†‹ˆ‘”ƒ–‹‘’”‘˜‹†‡†„›–Š‡ƒ—†‹–‡‡Ǥ
—†‹–’Žƒ‹‰•Š‘—Ž†…‘•‹†‡”–Š‡”‹••‘ˆ–Š‡ƒ—†‹–ƒ…–‹˜‹–‹‡•‘–Š‡ƒ—†‹–‡‡ǯ•’”‘…‡••‡•ƒ†’”‘˜‹†‡
PR

–Š‡„ƒ•‹•ˆ‘”–Š‡ƒ‰”‡‡‡–ƒ‘‰–Š‡ƒ—†‹–…Ž‹‡–ǡƒ—†‹––‡ƒƒ†–Š‡ƒ—†‹–‡‡”‡‰ƒ”†‹‰–Š‡…‘†—…–‘ˆ
–Š‡ƒ—†‹–ǤŽƒ‹‰•Š‘—Ž†ˆƒ…‹Ž‹–ƒ–‡–Š‡‡ˆϐ‹…‹‡–•…Š‡†—Ž‹‰ƒ†…‘‘”†‹ƒ–‹‘‘ˆ–Š‡ƒ—†‹–ƒ…–‹˜‹–‹‡•‹
‘”†‡”–‘ƒ…Š‹‡˜‡–Š‡‘„Œ‡…–‹˜‡•‡ˆˆ‡…–‹˜‡Ž›Ǥ
Š‡ƒ‘—–‘ˆ†‡–ƒ‹Ž’”‘˜‹†‡†‹–Š‡ƒ—†‹–’Žƒ•Š‘—Ž†”‡ϐŽ‡…––Š‡•…‘’‡ƒ†…‘’Ž‡š‹–›‘ˆ–Š‡ƒ—†‹–ǡƒ•
™‡ŽŽƒ•–Š‡”‹•‘ˆ‘–ƒ…Š‹‡˜‹‰–Š‡ƒ—†‹–‘„Œ‡…–‹˜‡•Ǥ’Žƒ‹‰–Š‡ƒ—†‹–ǡ–Š‡ƒ—†‹––‡ƒŽ‡ƒ†‡”•Š‘—Ž†
consider the following:
ƒȌ –Š‡…‘’‘•‹–‹‘‘ˆ–Š‡ƒ—†‹––‡ƒƒ†‹–•‘˜‡”ƒŽŽ…‘’‡–‡…‡Ǣ
„Ȍ –Š‡ƒ’’”‘’”‹ƒ–‡•ƒ’Ž‹‰–‡…Š‹“—‡•ȋ•‡‡A.6ȌǢ
…Ȍ ‘’’‘”–—‹–‹‡•–‘‹’”‘˜‡–Š‡‡ˆˆ‡…–‹˜‡‡••ƒ†‡ˆϐ‹…‹‡…›‘ˆ–Š‡ƒ—†‹–ƒ…–‹˜‹–‹‡•Ǣ

© ISO 2018 – All rights reserved 19

 Copyrighted material licensed to SGS SA^SGS Group. No further reproduction or distribution permitted.
Printed / viewed by: [patricia.pereira@sgs.com] @ 2018-08-31

ISO 19011:2018(E)

†Ȍ –Š‡”‹••–‘ƒ…Š‹‡˜‹‰–Š‡ƒ—†‹–‘„Œ‡…–‹˜‡•…”‡ƒ–‡†„›‹‡ˆˆ‡…–‹˜‡ƒ—†‹–’Žƒ‹‰Ǣ
‡Ȍ –Š‡”‹••–‘–Š‡ƒ—†‹–‡‡…”‡ƒ–‡†„›’‡”ˆ‘”‹‰–Š‡ƒ—†‹–Ǥ
‹•• –‘ –Š‡ ƒ—†‹–‡‡ …ƒ ”‡•—Ž– ˆ”‘ –Š‡ ’”‡•‡…‡ ‘ˆ –Š‡ ƒ—†‹– –‡ƒ ‡„‡”• ƒ†˜‡”•‡Ž› ‹ϐŽ—‡…‹‰
–Š‡ƒ—†‹–‡‡ǯ•ƒ””ƒ‰‡‡–•ˆ‘”Š‡ƒŽ–Šƒ†•ƒˆ‡–›ǡ‡˜‹”‘‡–ƒ†“—ƒŽ‹–›ǡƒ†‹–•’”‘†—…–•ǡ•‡”˜‹…‡•ǡ

HO
’‡”•‘‡Ž‘”‹ˆ”ƒ•–”—…–—”‡ȋ‡Ǥ‰Ǥ…‘–ƒ‹ƒ–‹‘‹…Ž‡ƒ”‘‘ˆƒ…‹Ž‹–‹‡•ȌǤ
‘” …‘„‹‡† ƒ—†‹–•ǡ ’ƒ”–‹…—Žƒ” ƒ––‡–‹‘ •Š‘—Ž† „‡ ‰‹˜‡ –‘ –Š‡ ‹–‡”ƒ…–‹‘• „‡–™‡‡ ‘’‡”ƒ–‹‘ƒŽ

AL
’”‘…‡••‡•ƒ†ƒ›…‘’‡–‹‰‘„Œ‡…–‹˜‡•ƒ†’”‹‘”‹–‹‡•‘ˆ–Š‡†‹ˆˆ‡”‡–ƒƒ‰‡‡–•›•–‡•Ǥ

AB
6.3.2.2 Audit planning details

Š‡ •…ƒŽ‡ ƒ† …‘–‡– ‘ˆ –Š‡ ƒ—†‹– ’Žƒ‹‰ …ƒ †‹ˆˆ‡”ǡ ˆ‘” ‡šƒ’Ž‡ǡ „‡–™‡‡ ‹‹–‹ƒŽ ƒ† •—„•‡“—‡–

TR
ƒ—†‹–•ǡƒ•™‡ŽŽƒ•„‡–™‡‡‹–‡”ƒŽƒ†‡š–‡”ƒŽƒ—†‹–•Ǥ—†‹–’Žƒ‹‰•Š‘—Ž†„‡•—ˆϐ‹…‹‡–Ž›ϐŽ‡š‹„Ž‡–‘
’‡”‹–…Šƒ‰‡•™Š‹…Š…ƒ„‡…‘‡‡…‡••ƒ”›ƒ•–Š‡ƒ—†‹–ƒ…–‹˜‹–‹‡•’”‘‰”‡••Ǥ
—†‹–’Žƒ‹‰•Š‘—Ž†ƒ††”‡••‘””‡ˆ‡”‡…‡–Š‡ˆ‘ŽŽ‘™‹‰ǣ
ƒȌ –Š‡ƒ—†‹–‘„Œ‡…–‹˜‡•Ǣ DE
„Ȍ –Š‡ƒ—†‹–•…‘’‡ǡ‹…Ž—†‹‰‹†‡–‹ϐ‹…ƒ–‹‘‘ˆ–Š‡‘”‰ƒ‹œƒ–‹‘ƒ†‹–•ˆ—…–‹‘•ǡƒ•™‡ŽŽƒ•’”‘…‡••‡•
IA
–‘„‡ƒ—†‹–‡†Ǣ
OP

…Ȍ –Š‡ƒ—†‹–…”‹–‡”‹ƒƒ†ƒ›”‡ˆ‡”‡…‡†‘…—‡–‡†‹ˆ‘”ƒ–‹‘Ǣ
†Ȍ –Š‡ Ž‘…ƒ–‹‘• ȋ’Š›•‹…ƒŽ ƒ† ˜‹”–—ƒŽȌǡ †ƒ–‡•ǡ ‡š’‡…–‡† –‹‡ ƒ† †—”ƒ–‹‘ ‘ˆ ƒ—†‹– ƒ…–‹˜‹–‹‡• –‘ „‡
-C

…‘†—…–‡†ǡ‹…Ž—†‹‰‡‡–‹‰•™‹–Š–Š‡ƒ—†‹–‡‡ǯ•ƒƒ‰‡‡–Ǣ
‡Ȍ –Š‡‡‡†ˆ‘”–Š‡ƒ—†‹––‡ƒ–‘ˆƒ‹Ž‹ƒ”‹œ‡–Š‡•‡Ž˜‡•™‹–Šƒ—†‹–‡‡ǯ•ˆƒ…‹Ž‹–‹‡•ƒ†’”‘…‡••‡•ȋ‡Ǥ‰Ǥ„›
…‘†—…–‹‰ƒ–‘—”‘ˆ’Š›•‹…ƒŽŽ‘…ƒ–‹‘ȋ•Ȍǡ‘””‡˜‹‡™‹‰‹ˆ‘”ƒ–‹‘ƒ†…‘—‹…ƒ–‹‘–‡…Š‘Ž‘‰›ȌǢ
S
SG

ˆȌ –Š‡ ƒ—†‹– ‡–Š‘†• –‘ „‡ —•‡†ǡ ‹…Ž—†‹‰ –Š‡ ‡š–‡– –‘ ™Š‹…Š ƒ—†‹– •ƒ’Ž‹‰ ‹• ‡‡†‡† –‘ ‘„–ƒ‹
•—ˆϐ‹…‹‡–ƒ—†‹–‡˜‹†‡…‡Ǣ
‰Ȍ –Š‡ ”‘Ž‡• ƒ† ”‡•’‘•‹„‹Ž‹–‹‡• ‘ˆ –Š‡ ƒ—†‹– –‡ƒ ‡„‡”•ǡ ƒ• ™‡ŽŽ ƒ• ‰—‹†‡• ƒ† ‘„•‡”˜‡”• ‘”
E

‹–‡”’”‡–‡”•Ǣ
AD

ŠȌ –Š‡ ƒŽŽ‘…ƒ–‹‘ ‘ˆ ƒ’’”‘’”‹ƒ–‡ ”‡•‘—”…‡• „ƒ•‡† —’‘ …‘•‹†‡”ƒ–‹‘ ‘ˆ –Š‡ ”‹•• ƒ† ‘’’‘”–—‹–‹‡•
”‡Žƒ–‡†–‘–Š‡ƒ…–‹˜‹–‹‡•–Šƒ–ƒ”‡–‘„‡ƒ—†‹–‡†Ǥ
ED

—†‹–’Žƒ‹‰•Š‘—Ž†–ƒ‡‹–‘ƒ……‘—–ǡƒ•ƒ’’”‘’”‹ƒ–‡ǣ
Ȅ ‹†‡–‹ϐ‹…ƒ–‹‘‘ˆ–Š‡ƒ—†‹–‡‡ǯ•”‡’”‡•‡–ƒ–‹˜‡ȋ•Ȍˆ‘”–Š‡ƒ—†‹–Ǣ
RI

Ȅ –Š‡™‘”‹‰ƒ†”‡’‘”–‹‰Žƒ‰—ƒ‰‡‘ˆ–Š‡ƒ—†‹–™Š‡”‡–Š‹•‹•†‹ˆˆ‡”‡–ˆ”‘–Š‡Žƒ‰—ƒ‰‡‘ˆ–Š‡
OP

ƒ—†‹–‘”‘”–Š‡ƒ—†‹–‡‡‘”„‘–ŠǢ
Ȅ –Š‡ƒ—†‹–”‡’‘”––‘’‹…•Ǣ
PR

Ȅ Ž‘‰‹•–‹…•ƒ†…‘—‹…ƒ–‹‘•ƒ””ƒ‰‡‡–•ǡ‹…Ž—†‹‰•’‡…‹ϐ‹…ƒ””ƒ‰‡‡–•ˆ‘”–Š‡Ž‘…ƒ–‹‘•–‘„‡
ƒ—†‹–‡†Ǣ
Ȅ ƒ›•’‡…‹ϐ‹…ƒ…–‹‘•–‘„‡–ƒ‡–‘ƒ††”‡••”‹••–‘ƒ…Š‹‡˜‹‰–Š‡ƒ—†‹–‘„Œ‡…–‹˜‡•ƒ†‘’’‘”–—‹–‹‡•
ƒ”‹•‹‰Ǣ
Ȅ ƒ––‡”•”‡Žƒ–‡†–‘…‘ϐ‹†‡–‹ƒŽ‹–›ƒ†‹ˆ‘”ƒ–‹‘•‡…—”‹–›Ǣ
Ȅ ƒ›ˆ‘ŽŽ‘™Ǧ—’ƒ…–‹‘•ˆ”‘ƒ’”‡˜‹‘—•ƒ—†‹–‘”‘–Š‡”•‘—”…‡ȋ•Ȍ‡Ǥ‰ǤŽ‡••‘•Ž‡ƒ”‡†ǡ’”‘Œ‡…–”‡˜‹‡™•Ǣ
Ȅ ƒ›ˆ‘ŽŽ‘™Ǧ—’ƒ…–‹˜‹–‹‡•–‘–Š‡’Žƒ‡†ƒ—†‹–Ǣ
Ȅ …‘‘”†‹ƒ–‹‘™‹–Š‘–Š‡”ƒ—†‹–ƒ…–‹˜‹–‹‡•ǡ‹…ƒ•‡‘ˆƒŒ‘‹–ƒ—†‹–Ǥ

20 © ISO 2018 – All rights reserved

 Copyrighted material licensed to SGS SA^SGS Group. No further reproduction or distribution permitted.
Printed / viewed by: [patricia.pereira@sgs.com] @ 2018-08-31

ISO 19011:2018(E)

—†‹– ’Žƒ• •Š‘—Ž† „‡ ’”‡•‡–‡† –‘ –Š‡ ƒ—†‹–‡‡Ǥ › ‹••—‡• ™‹–Š –Š‡ ƒ—†‹– ’Žƒ• •Š‘—Ž† „‡ ”‡•‘Ž˜‡†
„‡–™‡‡ –Š‡ ƒ—†‹– –‡ƒ Ž‡ƒ†‡”ǡ –Š‡ ƒ—†‹–‡‡ ƒ†ǡ ‹ˆ ‡…‡••ƒ”›ǡ –Š‡ ‹†‹˜‹†—ƒŽȋ•Ȍ ƒƒ‰‹‰ –Š‡ ƒ—†‹–
’”‘‰”ƒ‡Ǥ

6.3.3 Assigning work to audit team

HO
Š‡ ƒ—†‹– –‡ƒ Ž‡ƒ†‡”ǡ ‹ …‘•—Ž–ƒ–‹‘ ™‹–Š –Š‡ ƒ—†‹– –‡ƒǡ •Š‘—Ž† ƒ••‹‰ –‘ ‡ƒ…Š –‡ƒ ‡„‡”
”‡•’‘•‹„‹Ž‹–› ˆ‘” ƒ—†‹–‹‰ •’‡…‹ϐ‹… ’”‘…‡••‡•ǡ ƒ…–‹˜‹–‹‡•ǡ ˆ—…–‹‘• ‘” Ž‘…ƒ–‹‘• ƒ†ǡ ƒ• ƒ’’”‘’”‹ƒ–‡ǡ

AL
ƒ—–Š‘”‹–› ˆ‘” †‡…‹•‹‘Ǧƒ‹‰Ǥ —…Š ƒ••‹‰‡–• •Š‘—Ž† –ƒ‡ ‹–‘ ƒ……‘—– –Š‡ ‹’ƒ”–‹ƒŽ‹–› ƒ†
‘„Œ‡…–‹˜‹–›ƒ†…‘’‡–‡…‡‘ˆƒ—†‹–‘”•ƒ†–Š‡‡ˆˆ‡…–‹˜‡—•‡‘ˆ”‡•‘—”…‡•ǡƒ•™‡ŽŽƒ•†‹ˆˆ‡”‡–”‘Ž‡•ƒ†
”‡•’‘•‹„‹Ž‹–‹‡•‘ˆƒ—†‹–‘”•ǡƒ—†‹–‘”•Ǧ‹Ǧ–”ƒ‹‹‰ƒ†–‡…Š‹…ƒŽ‡š’‡”–•Ǥ

AB
—†‹––‡ƒ‡‡–‹‰••Š‘—Ž†„‡Š‡Ž†ǡƒ•ƒ’’”‘’”‹ƒ–‡ǡ„›–Š‡ƒ—†‹––‡ƒŽ‡ƒ†‡”‹‘”†‡”–‘ƒŽŽ‘…ƒ–‡™‘”
ƒ••‹‰‡–•ƒ††‡…‹†‡’‘••‹„Ž‡…Šƒ‰‡•ǤŠƒ‰‡•–‘–Š‡™‘”ƒ••‹‰‡–•…ƒ„‡ƒ†‡ƒ•–Š‡ƒ—†‹–

TR
’”‘‰”‡••‡•‹‘”†‡”–‘‡•—”‡–Š‡ƒ…Š‹‡˜‡‡–‘ˆ–Š‡ƒ—†‹–‘„Œ‡…–‹˜‡•Ǥ

6.3.4 Preparing documented information for audit

DE
Š‡ƒ—†‹––‡ƒ‡„‡”••Š‘—Ž†…‘ŽŽ‡…–ƒ†”‡˜‹‡™–Š‡‹ˆ‘”ƒ–‹‘”‡Ž‡˜ƒ––‘–Š‡‹”ƒ—†‹–ƒ••‹‰‡–•
ƒ† ’”‡’ƒ”‡ †‘…—‡–‡† ‹ˆ‘”ƒ–‹‘ ˆ‘” –Š‡ ƒ—†‹–ǡ —•‹‰ ƒ› ƒ’’”‘’”‹ƒ–‡ ‡†‹ƒǤ Š‡ †‘…—‡–‡†
IA
‹ˆ‘”ƒ–‹‘ˆ‘”–Š‡ƒ—†‹–…ƒ‹…Ž—†‡„—–‹•‘–Ž‹‹–‡†–‘ǣ
ƒȌ ’Š›•‹…ƒŽ‘”†‹‰‹–ƒŽ…Š‡…Ž‹•–•Ǣ
OP

„Ȍ ƒ—†‹–•ƒ’Ž‹‰†‡–ƒ‹Ž•Ǣ
-C

…Ȍ ƒ—†‹‘˜‹•—ƒŽ‹ˆ‘”ƒ–‹‘Ǥ
Š‡—•‡‘ˆ–Š‡•‡‡†‹ƒ•Š‘—Ž†‘–”‡•–”‹…––Š‡‡š–‡–‘ˆƒ—†‹–ƒ…–‹˜‹–‹‡•ǡ™Š‹…Š…ƒ…Šƒ‰‡ƒ•ƒ”‡•—Ž–‘ˆ
‹ˆ‘”ƒ–‹‘…‘ŽŽ‡…–‡††—”‹‰–Š‡ƒ—†‹–Ǥ
S
SG


—‹†ƒ…‡‘’”‡’ƒ”‹‰ƒ—†‹–™‘”†‘…—‡–•‹•‰‹˜‡‹A.13.

‘…—‡–‡†‹ˆ‘”ƒ–‹‘’”‡’ƒ”‡†ˆ‘”ǡƒ†”‡•—Ž–‹‰ˆ”‘ǡ–Š‡ƒ—†‹–•Š‘—Ž†„‡”‡–ƒ‹‡†ƒ–Ž‡ƒ•–—–‹Ž
ƒ—†‹– …‘’Ž‡–‹‘ǡ ‘” ƒ• •’‡…‹ϐ‹‡† ‹ –Š‡ ƒ—†‹– ’”‘‰”ƒ‡Ǥ ‡–‡–‹‘ ‘ˆ †‘…—‡–‡† ‹ˆ‘”ƒ–‹‘
E

ƒˆ–‡”ƒ—†‹–…‘’Ž‡–‹‘‹•†‡•…”‹„‡†‹6.6Ǥ‘…—‡–‡†‹ˆ‘”ƒ–‹‘…”‡ƒ–‡††—”‹‰–Š‡ƒ—†‹–’”‘…‡••
AD

‹˜‘Ž˜‹‰ …‘ϐ‹†‡–‹ƒŽ ‘” ’”‘’”‹‡–ƒ”› ‹ˆ‘”ƒ–‹‘ •Š‘—Ž† „‡ •—‹–ƒ„Ž› •ƒˆ‡‰—ƒ”†‡† ƒ– ƒŽŽ –‹‡• „› –Š‡
ƒ—†‹––‡ƒ‡„‡”•Ǥ
ED

6.4 Conducting audit activities

RI

6.4.1 General

—†‹–ƒ…–‹˜‹–‹‡•ƒ”‡‘”ƒŽŽ›…‘†—…–‡†‹ƒ†‡ϐ‹‡†•‡“—‡…‡ƒ•‹†‹…ƒ–‡†‹Figure 1ǤŠ‹••‡“—‡…‡
OP

ƒ›„‡˜ƒ”‹‡†–‘•—‹––Š‡…‹”…—•–ƒ…‡•‘ˆ•’‡…‹ϐ‹…ƒ—†‹–•Ǥ
PR

6.4.2 Assigning roles and responsibilities of guides and observers

—‹†‡•ƒ†‘„•‡”˜‡”•ƒ›ƒ……‘’ƒ›–Š‡ƒ—†‹––‡ƒ™‹–Šƒ’’”‘˜ƒŽ•ˆ”‘–Š‡ƒ—†‹––‡ƒŽ‡ƒ†‡”ǡƒ—†‹–
…Ž‹‡–ƒ†Ȁ‘”ƒ—†‹–‡‡ǡ‹ˆ”‡“—‹”‡†ǤŠ‡›•Š‘—Ž†‘–‹ϐŽ—‡…‡‘”‹–‡”ˆ‡”‡™‹–Š–Š‡…‘†—…–‘ˆ–Š‡ƒ—†‹–Ǥ
ˆ –Š‹• …ƒ‘– „‡ ƒ••—”‡†ǡ –Š‡ ƒ—†‹– –‡ƒ Ž‡ƒ†‡” •Š‘—Ž† Šƒ˜‡ –Š‡ ”‹‰Š– –‘ †‡› ‘„•‡”˜‡”• ˆ”‘ „‡‹‰
’”‡•‡–†—”‹‰…‡”–ƒ‹ƒ—†‹–ƒ…–‹˜‹–‹‡•Ǥ
‘” ‘„•‡”˜‡”•ǡ ƒ› ƒ””ƒ‰‡‡–• ˆ‘” ƒ……‡••ǡ Š‡ƒŽ–Š ƒ† •ƒˆ‡–›ǡ ‡˜‹”‘‡–ƒŽǡ •‡…—”‹–› ƒ†
…‘ϐ‹†‡–‹ƒŽ‹–›•Š‘—Ž†„‡ƒƒ‰‡†„‡–™‡‡–Š‡ƒ—†‹–…Ž‹‡–ƒ†–Š‡ƒ—†‹–‡‡Ǥ

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 Copyrighted material licensed to SGS SA^SGS Group. No further reproduction or distribution permitted.
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ISO 19011:2018(E)

—‹†‡•ǡ ƒ’’‘‹–‡† „› –Š‡ ƒ—†‹–‡‡ǡ •Š‘—Ž† ƒ••‹•– –Š‡ ƒ—†‹– –‡ƒ ƒ† ƒ…– ‘ –Š‡ ”‡“—‡•– ‘ˆ –Š‡ ƒ—†‹–
–‡ƒŽ‡ƒ†‡”‘”–Š‡ƒ—†‹–‘”–‘™Š‹…Š–Š‡›Šƒ˜‡„‡‡ƒ••‹‰‡†ǤŠ‡‹””‡•’‘•‹„‹Ž‹–‹‡••Š‘—Ž†‹…Ž—†‡–Š‡
following:
ƒȌ ƒ••‹•–‹‰–Š‡ƒ—†‹–‘”•‹‹†‡–‹ˆ›‹‰‹†‹˜‹†—ƒŽ•–‘’ƒ”–‹…‹’ƒ–‡‹‹–‡”˜‹‡™•ƒ†…‘ϐ‹”‹‰–‹‹‰•
ƒ†Ž‘…ƒ–‹‘•Ǣ

HO
„Ȍ ƒ””ƒ‰‹‰ƒ……‡••–‘•’‡…‹ϐ‹…Ž‘…ƒ–‹‘•‘ˆ–Š‡ƒ—†‹–‡‡Ǣ

AL
…Ȍ ‡•—”‹‰ –Šƒ– ”—Ž‡• …‘…‡”‹‰ Ž‘…ƒ–‹‘Ǧ•’‡…‹ϐ‹… ƒ””ƒ‰‡‡–• ˆ‘” ƒ……‡••ǡ Š‡ƒŽ–Š ƒ† •ƒˆ‡–›ǡ
‡˜‹”‘‡–ƒŽǡ •‡…—”‹–›ǡ …‘ϐ‹†‡–‹ƒŽ‹–› ƒ† ‘–Š‡” ‹••—‡• ƒ”‡ ‘™ ƒ† ”‡•’‡…–‡† „› –Š‡ ƒ—†‹–
–‡ƒ‡„‡”•ƒ†‘„•‡”˜‡”•ƒ†ƒ›”‹••ƒ”‡ƒ††”‡••‡†Ǣ

AB
†Ȍ ™‹–‡••‹‰–Š‡ƒ—†‹–‘„‡ŠƒŽˆ‘ˆ–Š‡ƒ—†‹–‡‡ǡ™Š‡ƒ’’”‘’”‹ƒ–‡Ǣ

TR
‡Ȍ ’”‘˜‹†‹‰…Žƒ”‹ϐ‹…ƒ–‹‘‘”ƒ••‹•–‹‰‹…‘ŽŽ‡…–‹‰‹ˆ‘”ƒ–‹‘ǡ™Š‡‡‡†‡†Ǥ

6.4.3 Conducting opening meeting

The purpose of the opening meeting is to: DE

ƒȌ …‘ϐ‹”–Š‡ƒ‰”‡‡‡–‘ˆƒŽŽ’ƒ”–‹…‹’ƒ–•ȋ‡Ǥ‰Ǥƒ—†‹–‡‡ǡƒ—†‹––‡ƒȌ–‘–Š‡ƒ—†‹–’ŽƒǢ
IA

„Ȍ ‹–”‘†—…‡–Š‡ƒ—†‹––‡ƒƒ†–Š‡‹””‘Ž‡•Ǣ
OP

…Ȍ ‡•—”‡–Šƒ–ƒŽŽ’Žƒ‡†ƒ—†‹–ƒ…–‹˜‹–‹‡•…ƒ„‡’‡”ˆ‘”‡†Ǥ
-C

 ‘’‡‹‰ ‡‡–‹‰ •Š‘—Ž† „‡ Š‡Ž† ™‹–Š –Š‡ ƒ—†‹–‡‡ǯ• ƒƒ‰‡‡– ƒ†ǡ ™Š‡”‡ ƒ’’”‘’”‹ƒ–‡ǡ –Š‘•‡
”‡•’‘•‹„Ž‡ ˆ‘” –Š‡ ˆ—…–‹‘• ‘” ’”‘…‡••‡• –‘ „‡ ƒ—†‹–‡†Ǥ —”‹‰ –Š‡ ‡‡–‹‰ǡ ƒ ‘’’‘”–—‹–› –‘ ƒ•
“—‡•–‹‘••Š‘—Ž†„‡’”‘˜‹†‡†Ǥ
S

Š‡†‡‰”‡‡‘ˆ†‡–ƒ‹Ž•Š‘—Ž†„‡…‘•‹•–‡–™‹–Š–Š‡ˆƒ‹Ž‹ƒ”‹–›‘ˆ–Š‡ƒ—†‹–‡‡™‹–Š–Š‡ƒ—†‹–’”‘…‡••Ǥ
SG

ƒ›‹•–ƒ…‡•ǡ‡Ǥ‰Ǥ‹–‡”ƒŽƒ—†‹–•‹ƒ•ƒŽŽ‘”‰ƒ‹œƒ–‹‘ǡ–Š‡‘’‡‹‰‡‡–‹‰ƒ›•‹’Ž›…‘•‹•–‘ˆ
…‘—‹…ƒ–‹‰–Šƒ–ƒƒ—†‹–‹•„‡‹‰…‘†—…–‡†ƒ†‡š’Žƒ‹‹‰–Š‡ƒ–—”‡‘ˆ–Š‡ƒ—†‹–Ǥ
‘”‘–Š‡”ƒ—†‹–•‹–—ƒ–‹‘•ǡ–Š‡‡‡–‹‰ƒ›„‡ˆ‘”ƒŽƒ†”‡…‘”†•‘ˆƒ––‡†ƒ…‡•Š‘—Ž†„‡”‡–ƒ‹‡†Ǥ
E

Š‡‡‡–‹‰•Š‘—Ž†„‡…Šƒ‹”‡†„›–Š‡ƒ—†‹––‡ƒŽ‡ƒ†‡”Ǥ
AD

–”‘†—…–‹‘‘ˆ–Š‡ˆ‘ŽŽ‘™‹‰•Š‘—Ž†„‡…‘•‹†‡”‡†ǡƒ•ƒ’’”‘’”‹ƒ–‡ǣ
Ȅ ‘–Š‡”’ƒ”–‹…‹’ƒ–•ǡ‹…Ž—†‹‰‘„•‡”˜‡”•ƒ†‰—‹†‡•ǡ‹–‡”’”‡–‡”•ƒ†ƒ‘—–Ž‹‡‘ˆ–Š‡‹””‘Ž‡•Ǣ
ED

Ȅ –Š‡ƒ—†‹–‡–Š‘†•–‘ƒƒ‰‡”‹••–‘–Š‡‘”‰ƒ‹œƒ–‹‘™Š‹…Šƒ›”‡•—Ž–ˆ”‘–Š‡’”‡•‡…‡‘ˆ–Š‡
ƒ—†‹––‡ƒ‡„‡”•Ǥ
RI

‘ϐ‹”ƒ–‹‘‘ˆ–Š‡ˆ‘ŽŽ‘™‹‰‹–‡••Š‘—Ž†„‡…‘•‹†‡”‡†ǡƒ•ƒ’’”‘’”‹ƒ–‡ǣ
OP

Ȅ –Š‡ƒ—†‹–‘„Œ‡…–‹˜‡•ǡ•…‘’‡ƒ†…”‹–‡”‹ƒǢ
PR

Ȅ –Š‡ƒ—†‹–’Žƒƒ†‘–Š‡””‡Ž‡˜ƒ–ƒ””ƒ‰‡‡–•™‹–Š–Š‡ƒ—†‹–‡‡ǡ•—…Šƒ•–Š‡†ƒ–‡ƒ†–‹‡ˆ‘”–Š‡
…Ž‘•‹‰‡‡–‹‰ǡƒ›‹–‡”‹‡‡–‹‰•„‡–™‡‡–Š‡ƒ—†‹––‡ƒƒ†–Š‡ƒ—†‹–‡‡ǯ•ƒƒ‰‡‡–ǡƒ†
ƒ›…Šƒ‰‡ȋ•Ȍ‡‡†‡†Ǣ
Ȅ ˆ‘”ƒŽ…‘—‹…ƒ–‹‘…Šƒ‡Ž•„‡–™‡‡–Š‡ƒ—†‹––‡ƒƒ†–Š‡ƒ—†‹–‡‡Ǣ
Ȅ –Š‡Žƒ‰—ƒ‰‡–‘„‡—•‡††—”‹‰–Š‡ƒ—†‹–Ǣ
Ȅ –Š‡ƒ—†‹–‡‡„‡‹‰‡’–‹ˆ‘”‡†‘ˆƒ—†‹–’”‘‰”‡••†—”‹‰–Š‡ƒ—†‹–Ǣ
Ȅ –Š‡ƒ˜ƒ‹Žƒ„‹Ž‹–›‘ˆ–Š‡”‡•‘—”…‡•ƒ†ˆƒ…‹Ž‹–‹‡•‡‡†‡†„›–Š‡ƒ—†‹––‡ƒǢ
Ȅ ƒ––‡”•”‡Žƒ–‹‰–‘…‘ϐ‹†‡–‹ƒŽ‹–›ƒ†‹ˆ‘”ƒ–‹‘•‡…—”‹–›Ǣ

22 © ISO 2018 – All rights reserved

 Copyrighted material licensed to SGS SA^SGS Group. No further reproduction or distribution permitted.
Printed / viewed by: [patricia.pereira@sgs.com] @ 2018-08-31

ISO 19011:2018(E)

Ȅ ”‡Ž‡˜ƒ–ƒ……‡••ǡŠ‡ƒŽ–Šƒ†•ƒˆ‡–›ǡ•‡…—”‹–›ǡ‡‡”‰‡…›ƒ†‘–Š‡”ƒ””ƒ‰‡‡–•ˆ‘”–Š‡ƒ—†‹––‡ƒǢ
Ȅ ƒ…–‹˜‹–‹‡•‘•‹–‡–Šƒ–…ƒ‹’ƒ…––Š‡…‘†—…–‘ˆ–Š‡ƒ—†‹–Ǥ
Š‡’”‡•‡–ƒ–‹‘‘ˆ‹ˆ‘”ƒ–‹‘‘–Š‡ˆ‘ŽŽ‘™‹‰‹–‡••Š‘—Ž†„‡…‘•‹†‡”‡†ǡƒ•ƒ’’”‘’”‹ƒ–‡ǣ

HO
Ȅ –Š‡‡–Š‘†‘ˆ”‡’‘”–‹‰ƒ—†‹–ϐ‹†‹‰•‹…Ž—†‹‰…”‹–‡”‹ƒˆ‘”‰”ƒ†‹‰ǡ‹ˆƒ›Ǣ
Ȅ …‘†‹–‹‘•—†‡”™Š‹…Š–Š‡ƒ—†‹–ƒ›„‡–‡”‹ƒ–‡†Ǣ

AL
Ȅ Š‘™–‘†‡ƒŽ™‹–Š’‘••‹„Ž‡ϐ‹†‹‰•†—”‹‰–Š‡ƒ—†‹–Ǣ

AB
Ȅ ƒ› •›•–‡ ˆ‘” ˆ‡‡†„ƒ… ˆ”‘ –Š‡ ƒ—†‹–‡‡ ‘ –Š‡ ϐ‹†‹‰• ‘” …‘…Ž—•‹‘• ‘ˆ –Š‡ ƒ—†‹–ǡ ‹…Ž—†‹‰
…‘’Žƒ‹–•‘”ƒ’’‡ƒŽ•Ǥ

TR
6.4.4 Communicating during audit

—”‹‰–Š‡ƒ—†‹–ǡ‹–ƒ›„‡‡…‡••ƒ”›–‘ƒ‡ˆ‘”ƒŽƒ””ƒ‰‡‡–•ˆ‘”…‘—‹…ƒ–‹‘™‹–Š‹–Š‡ƒ—†‹–

DE
–‡ƒǡƒ•™‡ŽŽƒ•™‹–Š–Š‡ƒ—†‹–‡‡ǡ–Š‡ƒ—†‹–…Ž‹‡–ƒ†’‘–‡–‹ƒŽŽ›™‹–Š‡š–‡”ƒŽ‹–‡”‡•–‡†’ƒ”–‹‡•ȋ‡Ǥ‰Ǥ
”‡‰—Žƒ–‘”•Ȍǡ‡•’‡…‹ƒŽŽ›™Š‡”‡•–ƒ–—–‘”›ƒ†”‡‰—Žƒ–‘”›”‡“—‹”‡‡–•”‡“—‹”‡ƒ†ƒ–‘”›”‡’‘”–‹‰‘ˆ
nonconformities.
IA
Š‡ƒ—†‹––‡ƒ•Š‘—Ž†…‘ˆ‡”’‡”‹‘†‹…ƒŽŽ›–‘‡š…Šƒ‰‡‹ˆ‘”ƒ–‹‘ǡƒ••‡••ƒ—†‹–’”‘‰”‡••ƒ†”‡ƒ••‹‰
™‘”„‡–™‡‡–Š‡ƒ—†‹––‡ƒ‡„‡”•ǡƒ•‡‡†‡†Ǥ
OP

—”‹‰–Š‡ƒ—†‹–ǡ–Š‡ƒ—†‹––‡ƒŽ‡ƒ†‡”•Š‘—Ž†’‡”‹‘†‹…ƒŽŽ›…‘—‹…ƒ–‡–Š‡’”‘‰”‡••ǡƒ›•‹‰‹ϐ‹…ƒ–
ϐ‹†‹‰•ƒ†ƒ›…‘…‡”•–‘–Š‡ƒ—†‹–‡‡ƒ†ƒ—†‹–…Ž‹‡–ǡƒ•ƒ’’”‘’”‹ƒ–‡Ǥ˜‹†‡…‡…‘ŽŽ‡…–‡††—”‹‰–Š‡
-C

ƒ—†‹––Šƒ–•—‰‰‡•–•ƒ‹‡†‹ƒ–‡ƒ†•‹‰‹ϐ‹…ƒ–”‹••Š‘—Ž†„‡”‡’‘”–‡†™‹–Š‘—–†‡Žƒ›–‘–Š‡ƒ—†‹–‡‡
ƒ†ǡƒ•ƒ’’”‘’”‹ƒ–‡ǡ–‘–Š‡ƒ—†‹–…Ž‹‡–Ǥ›…‘…‡”ƒ„‘—–ƒ‹••—‡‘—–•‹†‡–Š‡ƒ—†‹–•…‘’‡•Š‘—Ž†„‡
‘–‡†ƒ†”‡’‘”–‡†–‘–Š‡ƒ—†‹––‡ƒŽ‡ƒ†‡”ǡˆ‘”’‘••‹„Ž‡…‘—‹…ƒ–‹‘–‘–Š‡ƒ—†‹–…Ž‹‡–ƒ†ƒ—†‹–‡‡Ǥ
S

Š‡”‡–Š‡ƒ˜ƒ‹Žƒ„Ž‡ƒ—†‹–‡˜‹†‡…‡‹†‹…ƒ–‡•–Šƒ––Š‡ƒ—†‹–‘„Œ‡…–‹˜‡•ƒ”‡—ƒ––ƒ‹ƒ„Ž‡ǡ–Š‡ƒ—†‹––‡ƒ
SG

Ž‡ƒ†‡”•Š‘—Ž†”‡’‘”––Š‡”‡ƒ•‘•–‘–Š‡ƒ—†‹–…Ž‹‡–ƒ†–Š‡ƒ—†‹–‡‡–‘†‡–‡”‹‡ƒ’’”‘’”‹ƒ–‡ƒ…–‹‘Ǥ
—…Šƒ…–‹‘ƒ›‹…Ž—†‡…Šƒ‰‡•–‘ƒ—†‹–’Žƒ‹‰ǡ–Š‡ƒ—†‹–‘„Œ‡…–‹˜‡•‘”ƒ—†‹–•…‘’‡ǡ‘”–‡”‹ƒ–‹‘‘ˆ
–Š‡ƒ—†‹–Ǥ
E

› ‡‡† ˆ‘” …Šƒ‰‡• –‘ –Š‡ ƒ—†‹– ’Žƒ ™Š‹…Š ƒ› „‡…‘‡ ƒ’’ƒ”‡– ƒ• ƒ—†‹–‹‰ ƒ…–‹˜‹–‹‡• ’”‘‰”‡••
AD

•Š‘—Ž† „‡ ”‡˜‹‡™‡† ƒ† ƒ……‡’–‡†ǡ ƒ• ƒ’’”‘’”‹ƒ–‡ǡ „› „‘–Š –Š‡ ‹†‹˜‹†—ƒŽȋ•Ȍ ƒƒ‰‹‰ –Š‡ ƒ—†‹–
’”‘‰”ƒ‡ƒ†–Š‡ƒ—†‹–…Ž‹‡–ǡƒ†’”‡•‡–‡†–‘–Š‡ƒ—†‹–‡‡Ǥ
ED

6.4.5 Audit information availability and access

Š‡ƒ—†‹–‡–Š‘†•…Š‘•‡ˆ‘”ƒƒ—†‹–†‡’‡†‘–Š‡†‡ϐ‹‡†ƒ—†‹–‘„Œ‡…–‹˜‡•ǡ•…‘’‡ƒ†…”‹–‡”‹ƒǡƒ•™‡ŽŽ
RI

ƒ•†—”ƒ–‹‘ƒ†Ž‘…ƒ–‹‘ǤŠ‡Ž‘…ƒ–‹‘‹•™Š‡”‡–Š‡‹ˆ‘”ƒ–‹‘‡‡†‡†ˆ‘”–Š‡•’‡…‹ϐ‹…ƒ—†‹–ƒ…–‹˜‹–›‹•
ƒ˜ƒ‹Žƒ„Ž‡–‘–Š‡ƒ—†‹––‡ƒǤŠ‹•ƒ›‹…Ž—†‡’Š›•‹…ƒŽƒ†˜‹”–—ƒŽŽ‘…ƒ–‹‘•Ǥ
OP

Š‡”‡ǡ™Š‡ƒ†Š‘™–‘ƒ……‡••ƒ—†‹–‹ˆ‘”ƒ–‹‘‹•…”—…‹ƒŽ–‘–Š‡ƒ—†‹–ǤŠ‹•‹•‹†‡’‡†‡–‘ˆ™Š‡”‡
–Š‡ ‹ˆ‘”ƒ–‹‘ ‹• …”‡ƒ–‡†ǡ —•‡† ƒ†Ȁ‘” •–‘”‡†Ǥ ƒ•‡† ‘ –Š‡•‡ ‹••—‡•ǡ –Š‡ ƒ—†‹– ‡–Š‘†• ‡‡† –‘ „‡
PR

determined (see ƒ„Ž‡ ǤͳȌǤ Š‡ ƒ—†‹– …ƒ —•‡ ƒ ‹š–—”‡ ‘ˆ ‡–Š‘†•Ǥ Ž•‘ǡ ƒ—†‹– …‹”…—•–ƒ…‡• ƒ›
‡ƒ–Šƒ––Š‡‡–Š‘†•‡‡†–‘…Šƒ‰‡†—”‹‰–Š‡ƒ—†‹–Ǥ

6.4.6 Reviewing documented information while conducting audit

Š‡ƒ—†‹–‡‡ǯ•”‡Ž‡˜ƒ–†‘…—‡–‡†‹ˆ‘”ƒ–‹‘•Š‘—Ž†„‡”‡˜‹‡™‡†–‘ǣ
Ȅ †‡–‡”‹‡–Š‡…‘ˆ‘”‹–›‘ˆ–Š‡•›•–‡ǡƒ•ˆƒ”ƒ•†‘…—‡–‡†ǡ™‹–Šƒ—†‹–…”‹–‡”‹ƒǢ
Ȅ ‰ƒ–Š‡”‹ˆ‘”ƒ–‹‘–‘•—’’‘”––Š‡ƒ—†‹–ƒ…–‹˜‹–‹‡•Ǥ

—‹†ƒ…‡‘Š‘™–‘˜‡”‹ˆ›‹ˆ‘”ƒ–‹‘‹•’”‘˜‹†‡†‹A.5.

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ISO 19011:2018(E)

Š‡”‡˜‹‡™ƒ›„‡…‘„‹‡†™‹–Š–Š‡‘–Š‡”ƒ—†‹–ƒ…–‹˜‹–‹‡•ƒ†ƒ›…‘–‹—‡–Š”‘—‰Š‘—––Š‡ƒ—†‹–ǡ
’”‘˜‹†‹‰–Š‹•‹•‘–†‡–”‹‡–ƒŽ–‘–Š‡‡ˆˆ‡…–‹˜‡‡••‘ˆ–Š‡…‘†—…–‘ˆ–Š‡ƒ—†‹–Ǥ
ˆƒ†‡“—ƒ–‡†‘…—‡–‡†‹ˆ‘”ƒ–‹‘…ƒ‘–„‡’”‘˜‹†‡†™‹–Š‹–Š‡–‹‡ˆ”ƒ‡‰‹˜‡‹–Š‡ƒ—†‹–’Žƒǡ
–Š‡ ƒ—†‹– –‡ƒ Ž‡ƒ†‡” •Š‘—Ž† ‹ˆ‘” „‘–Š –Š‡ ‹†‹˜‹†—ƒŽȋ•Ȍ ƒƒ‰‹‰ –Š‡ ƒ—†‹– ’”‘‰”ƒ‡ ƒ† –Š‡
ƒ—†‹–‡‡Ǥ‡’‡†‹‰‘–Š‡ƒ—†‹–‘„Œ‡…–‹˜‡•ƒ†•…‘’‡ǡƒ†‡…‹•‹‘•Š‘—Ž†„‡ƒ†‡ƒ•–‘™Š‡–Š‡”–Š‡ƒ—†‹–

HO
•Š‘—Ž†„‡…‘–‹—‡†‘”•—•’‡†‡†—–‹Ž†‘…—‡–‡†‹ˆ‘”ƒ–‹‘…‘…‡”•ƒ”‡”‡•‘Ž˜‡†Ǥ

AL
6.4.7 Collecting and verifying information

—”‹‰–Š‡ƒ—†‹–ǡ‹ˆ‘”ƒ–‹‘”‡Ž‡˜ƒ––‘–Š‡ƒ—†‹–‘„Œ‡…–‹˜‡•ǡ•…‘’‡ƒ†…”‹–‡”‹ƒǡ‹…Ž—†‹‰‹ˆ‘”ƒ–‹‘

AB
”‡Žƒ–‹‰ –‘ ‹–‡”ˆƒ…‡• „‡–™‡‡ ˆ—…–‹‘•ǡ ƒ…–‹˜‹–‹‡• ƒ† ’”‘…‡••‡• •Š‘—Ž† „‡ …‘ŽŽ‡…–‡† „› ‡ƒ• ‘ˆ
ƒ’’”‘’”‹ƒ–‡•ƒ’Ž‹‰ƒ†•Š‘—Ž†„‡˜‡”‹ϐ‹‡†ǡƒ•ˆƒ”ƒ•’”ƒ…–‹…ƒ„Ž‡Ǥ

TR
ͳ ‘”˜‡”‹ˆ›‹‰‹ˆ‘”ƒ–‹‘•‡‡A.5.

ʹ
—‹†ƒ…‡‘•ƒ’Ž‹‰‹•‰‹˜‡‹A.6.

DE
Ž› ‹ˆ‘”ƒ–‹‘ –Šƒ– …ƒ „‡ •—„Œ‡…– –‘ •‘‡ †‡‰”‡‡ ‘ˆ ˜‡”‹ϐ‹…ƒ–‹‘ •Š‘—Ž† „‡ ƒ……‡’–‡† ƒ• ƒ—†‹–
‡˜‹†‡…‡ǤŠ‡”‡–Š‡†‡‰”‡‡‘ˆ˜‡”‹ϐ‹…ƒ–‹‘‹•Ž‘™–Š‡ƒ—†‹–‘”•Š‘—Ž†—•‡–Š‡‹”’”‘ˆ‡••‹‘ƒŽŒ—†‰‡‡–
–‘†‡–‡”‹‡–Š‡†‡‰”‡‡‘ˆ”‡Ž‹ƒ…‡–Šƒ–…ƒ„‡’Žƒ…‡†‘‹–ƒ•‡˜‹†‡…‡Ǥ—†‹–‡˜‹†‡…‡Ž‡ƒ†‹‰–‘ƒ—†‹–
IA
ϐ‹†‹‰• •Š‘—Ž† „‡ ”‡…‘”†‡†Ǥ ˆǡ †—”‹‰ –Š‡ …‘ŽŽ‡…–‹‘ ‘ˆ ‘„Œ‡…–‹˜‡ ‡˜‹†‡…‡ǡ –Š‡ ƒ—†‹– –‡ƒ „‡…‘‡•
ƒ™ƒ”‡‘ˆƒ›‡™‘”…Šƒ‰‡†…‹”…—•–ƒ…‡•ǡ‘””‹••‘”‘’’‘”–—‹–‹‡•ǡ–Š‡•‡•Š‘—Ž†„‡ƒ††”‡••‡†„›
OP

–Š‡–‡ƒƒ……‘”†‹‰Ž›Ǥ
Figure 2 ’”‘˜‹†‡• ƒ ‘˜‡”˜‹‡™ ‘ˆ ƒ –›’‹…ƒŽ ’”‘…‡••ǡ ˆ”‘ …‘ŽŽ‡…–‹‰ ‹ˆ‘”ƒ–‹‘ –‘ ”‡ƒ…Š‹‰ ƒ—†‹–
-C

conclusions.
S
SG
E
AD
ED
RI
OP
PR

Figure 2 — Overview of a typical process of collecting and verifying information

‡–Š‘†•‘ˆ…‘ŽŽ‡…–‹‰‹ˆ‘”ƒ–‹‘‹…Ž—†‡ǡ„—–ƒ”‡‘–Ž‹‹–‡†–‘–Š‡ˆ‘ŽŽ‘™‹‰ǣ
Ȅ ‹–‡”˜‹‡™•Ǣ

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ISO 19011:2018(E)

Ȅ ‘„•‡”˜ƒ–‹‘•Ǣ
Ȅ ”‡˜‹‡™‘ˆ†‘…—‡–‡†‹ˆ‘”ƒ–‹‘Ǥ
͵
—‹†ƒ…‡‘•‡Ž‡…–‹‰•‘—”…‡•‘ˆ‹ˆ‘”ƒ–‹‘ƒ†‘„•‡”˜ƒ–‹‘‹•‰‹˜‡‹ǤͳͶ.

HO
Ͷ
—‹†ƒ…‡‘˜‹•‹–‹‰–Š‡ƒ—†‹–‡‡ǯ•Ž‘…ƒ–‹‘‹•‰‹˜‡‹A.15.

ͷ
—‹†ƒ…‡‘…‘†—…–‹‰‹–‡”˜‹‡™•‹•‰‹˜‡‹A.17.

AL
͸ǤͶǤͺ
‡‡”ƒ–‹‰ƒ—†‹–ϐ‹†‹‰•

AB
—†‹–‡˜‹†‡…‡•Š‘—Ž†„‡‡˜ƒŽ—ƒ–‡†ƒ‰ƒ‹•––Š‡ƒ—†‹–…”‹–‡”‹ƒ‹‘”†‡”–‘†‡–‡”‹‡ƒ—†‹–ϐ‹†‹‰•Ǥ—†‹–
ϐ‹†‹‰•…ƒ‹†‹…ƒ–‡…‘ˆ‘”‹–›‘”‘…‘ˆ‘”‹–›™‹–Šƒ—†‹–…”‹–‡”‹ƒǤŠ‡•’‡…‹ϐ‹‡†„›–Š‡ƒ—†‹–’Žƒǡ
‹†‹˜‹†—ƒŽ ƒ—†‹– ϐ‹†‹‰• •Š‘—Ž† ‹…Ž—†‡ …‘ˆ‘”‹–› ƒ† ‰‘‘† ’”ƒ…–‹…‡• ƒŽ‘‰ ™‹–Š –Š‡‹” •—’’‘”–‹‰

TR
‡˜‹†‡…‡ǡ‘’’‘”–—‹–‹‡•ˆ‘”‹’”‘˜‡‡–ǡƒ†ƒ›”‡…‘‡†ƒ–‹‘•–‘–Š‡ƒ—†‹–‡‡Ǥ
‘…‘ˆ‘”‹–‹‡•ƒ†–Š‡‹”•—’’‘”–‹‰ƒ—†‹–‡˜‹†‡…‡•Š‘—Ž†„‡”‡…‘”†‡†Ǥ

DE
‘…‘ˆ‘”‹–‹‡• …ƒ „‡ ‰”ƒ†‡† †‡’‡†‹‰ ‘ –Š‡ …‘–‡š– ‘ˆ –Š‡ ‘”‰ƒ‹œƒ–‹‘ ƒ† ‹–• ”‹••Ǥ Š‹•
‰”ƒ†‹‰…ƒ„‡“—ƒ–‹–ƒ–‹˜‡ȋ‡Ǥ‰Ǥͳ–‘ͷȌƒ†“—ƒŽ‹–ƒ–‹˜‡ȋ‡Ǥ‰Ǥ‹‘”ǡƒŒ‘”ȌǤŠ‡›•Š‘—Ž†„‡”‡˜‹‡™‡†
™‹–Š–Š‡ƒ—†‹–‡‡‹‘”†‡”–‘‘„–ƒ‹ƒ…‘™Ž‡†‰‡‡––Šƒ––Š‡ƒ—†‹–‡˜‹†‡…‡‹•ƒ……—”ƒ–‡ƒ†–Šƒ––Š‡
IA
‘…‘ˆ‘”‹–‹‡• ƒ”‡ —†‡”•–‘‘†Ǥ ˜‡”› ƒ––‡’– •Š‘—Ž† „‡ ƒ†‡ –‘ ”‡•‘Ž˜‡ ƒ› †‹˜‡”‰‹‰ ‘’‹‹‘•
…‘…‡”‹‰–Š‡ƒ—†‹–‡˜‹†‡…‡‘”ϐ‹†‹‰•Ǥ”‡•‘Ž˜‡†‹••—‡••Š‘—Ž†„‡”‡…‘”†‡†‹–Š‡ƒ—†‹–”‡’‘”–Ǥ
OP

Š‡ƒ—†‹––‡ƒ•Š‘—Ž†‡‡–ƒ•‡‡†‡†–‘”‡˜‹‡™–Š‡ƒ—†‹–ϐ‹†‹‰•ƒ–ƒ’’”‘’”‹ƒ–‡•–ƒ‰‡•†—”‹‰–Š‡ƒ—†‹–Ǥ
-C

ͳ ††‹–‹‘ƒŽ‰—‹†ƒ…‡‘–Š‡‹†‡–‹ϐ‹…ƒ–‹‘ƒ†‡˜ƒŽ—ƒ–‹‘‘ˆƒ—†‹–ϐ‹†‹‰•‹•‰‹˜‡‹A.18.

ʹ ‘ˆ‘”‹–›‘”‘…‘ˆ‘”‹–›™‹–Šƒ—†‹–…”‹–‡”‹ƒ”‡Žƒ–‡†–‘•–ƒ–—–‘”›‘””‡‰—Žƒ–‘”›”‡“—‹”‡‡–•‘”
‘–Š‡””‡“—‹”‡‡–•ǡ‹••‘‡–‹‡•”‡ˆ‡””‡†–‘ƒ•…‘’Ž‹ƒ…‡‘”‘Ǧ…‘’Ž‹ƒ…‡Ǥ
S
SG

6.4.9 Determining audit conclusions

6.4.9.1 reparation for closing meeting

E

Š‡ƒ—†‹––‡ƒ•Š‘—Ž†…‘ˆ‡”’”‹‘”–‘–Š‡…Ž‘•‹‰‡‡–‹‰‹‘”†‡”–‘ǣ
AD

ƒȌ ”‡˜‹‡™–Š‡ƒ—†‹–ϐ‹†‹‰•ƒ†ƒ›‘–Š‡”ƒ’’”‘’”‹ƒ–‡‹ˆ‘”ƒ–‹‘…‘ŽŽ‡…–‡††—”‹‰–Š‡ƒ—†‹–ǡƒ‰ƒ‹•–
–Š‡ƒ—†‹–‘„Œ‡…–‹˜‡•Ǣ
ED

„Ȍ ƒ‰”‡‡‘–Š‡ƒ—†‹–…‘…Ž—•‹‘•ǡ–ƒ‹‰‹–‘ƒ……‘—––Š‡—…‡”–ƒ‹–›‹Š‡”‡–‹–Š‡ƒ—†‹–’”‘…‡••Ǣ
RI

…Ȍ ’”‡’ƒ”‡”‡…‘‡†ƒ–‹‘•ǡ‹ˆ•’‡…‹ϐ‹‡†„›–Š‡ƒ—†‹–’ŽƒǢ
OP

†Ȍ †‹•…—••ƒ—†‹–ˆ‘ŽŽ‘™Ǧ—’ǡƒ•ƒ’’Ž‹…ƒ„Ž‡Ǥ

6.4.9.2 Content of audit conclusions

PR

—†‹–…‘…Ž—•‹‘••Š‘—Ž†ƒ††”‡••‹••—‡••—…Šƒ•–Š‡ˆ‘ŽŽ‘™‹‰ǣ
ƒȌ –Š‡‡š–‡–‘ˆ…‘ˆ‘”‹–›™‹–Š–Š‡ƒ—†‹–…”‹–‡”‹ƒƒ†”‘„—•–‡••‘ˆ–Š‡ƒƒ‰‡‡–•›•–‡ǡ‹…Ž—†‹‰
–Š‡‡ˆˆ‡…–‹˜‡‡••‘ˆ–Š‡ƒƒ‰‡‡–•›•–‡‹‡‡–‹‰–Š‡‹–‡†‡†‘—–…‘‡•ǡ–Š‡‹†‡–‹ϐ‹…ƒ–‹‘
‘ˆ”‹••ƒ†‡ˆˆ‡…–‹˜‡‡••‘ˆƒ…–‹‘•–ƒ‡„›–Š‡ƒ—†‹–‡‡–‘ƒ††”‡••”‹••Ǣ
„Ȍ –Š‡‡ˆˆ‡…–‹˜‡‹’Ž‡‡–ƒ–‹‘ǡƒ‹–‡ƒ…‡ƒ†‹’”‘˜‡‡–‘ˆ–Š‡ƒƒ‰‡‡–•›•–‡Ǣ
…Ȍ ƒ…Š‹‡˜‡‡–‘ˆƒ—†‹–‘„Œ‡…–‹˜‡•ǡ…‘˜‡”ƒ‰‡‘ˆƒ—†‹–•…‘’‡ƒ†ˆ—Žϐ‹Ž‡–‘ˆƒ—†‹–…”‹–‡”‹ƒǢ
†Ȍ •‹‹Žƒ”ϐ‹†‹‰•ƒ†‡‹†‹ˆˆ‡”‡–ƒ”‡ƒ•–Šƒ–™‡”‡ƒ—†‹–‡†‘”ˆ”‘ƒŒ‘‹–‘”’”‡˜‹‘—•ƒ—†‹–ˆ‘”–Š‡
’—”’‘•‡‘ˆ‹†‡–‹ˆ›‹‰–”‡†•Ǥ

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ISO 19011:2018(E)

ˆ •’‡…‹ϐ‹‡† „› –Š‡ ƒ—†‹– ’Žƒǡ ƒ—†‹– …‘…Ž—•‹‘• …ƒ Ž‡ƒ† –‘ ”‡…‘‡†ƒ–‹‘• ˆ‘” ‹’”‘˜‡‡–ǡ ‘”
ˆ—–—”‡ƒ—†‹–‹‰ƒ…–‹˜‹–‹‡•Ǥ

6.4.10 Conducting closing meeting

HO
…Ž‘•‹‰‡‡–‹‰•Š‘—Ž†„‡Š‡Ž†–‘’”‡•‡––Š‡ƒ—†‹–ϐ‹†‹‰•ƒ†…‘…Ž—•‹‘•Ǥ
Š‡…Ž‘•‹‰‡‡–‹‰•Š‘—Ž†„‡…Šƒ‹”‡†„›–Š‡ƒ—†‹––‡ƒŽ‡ƒ†‡”ƒ†ƒ––‡†‡†„›–Š‡ƒƒ‰‡‡–‘ˆ–Š‡
ƒ—†‹–‡‡ƒ†‹…Ž—†‡ǡƒ•ƒ’’Ž‹…ƒ„Ž‡ǣ

AL
Ȅ –Š‘•‡”‡•’‘•‹„Ž‡ˆ‘”–Š‡ˆ—…–‹‘•‘”’”‘…‡••‡•™Š‹…ŠŠƒ˜‡„‡‡ƒ—†‹–‡†Ǣ

AB
Ȅ –Š‡ƒ—†‹–…Ž‹‡–Ǣ
Ȅ ‘–Š‡”‡„‡”•‘ˆ–Š‡ƒ—†‹––‡ƒǢ

TR
Ȅ ‘–Š‡””‡Ž‡˜ƒ–‹–‡”‡•–‡†’ƒ”–‹‡•ƒ•†‡–‡”‹‡†„›–Š‡ƒ—†‹–…Ž‹‡–ƒ†Ȁ‘”ƒ—†‹–‡‡Ǥ

DE
ˆ ƒ’’Ž‹…ƒ„Ž‡ǡ –Š‡ ƒ—†‹– –‡ƒ Ž‡ƒ†‡” •Š‘—Ž† ƒ†˜‹•‡ –Š‡ ƒ—†‹–‡‡ ‘ˆ •‹–—ƒ–‹‘• ‡…‘—–‡”‡† †—”‹‰ –Š‡
ƒ—†‹– –Šƒ– ƒ› †‡…”‡ƒ•‡ –Š‡ …‘ϐ‹†‡…‡ –Šƒ– …ƒ „‡ ’Žƒ…‡† ‹ –Š‡ ƒ—†‹– …‘…Ž—•‹‘•Ǥ ˆ †‡ϐ‹‡† ‹ –Š‡
ƒƒ‰‡‡–•›•–‡‘”„›ƒ‰”‡‡‡–™‹–Š–Š‡ƒ—†‹–…Ž‹‡–ǡ–Š‡’ƒ”–‹…‹’ƒ–••Š‘—Ž†ƒ‰”‡‡‘–Š‡–‹‡
ˆ”ƒ‡ˆ‘”ƒƒ…–‹‘’Žƒ–‘ƒ††”‡••ƒ—†‹–ϐ‹†‹‰•Ǥ
IA

Š‡†‡‰”‡‡‘ˆ†‡–ƒ‹Ž•Š‘—Ž†–ƒ‡‹–‘ƒ……‘—––Š‡‡ˆˆ‡…–‹˜‡‡••‘ˆ–Š‡ƒƒ‰‡‡–•›•–‡‹ƒ…Š‹‡˜‹‰
OP

–Š‡ƒ—†‹–‡‡ǯ•‘„Œ‡…–‹˜‡•ǡ‹…Ž—†‹‰…‘•‹†‡”ƒ–‹‘‘ˆ‹–•…‘–‡š–ƒ†”‹••ƒ†‘’’‘”–—‹–‹‡•Ǥ
Š‡ˆƒ‹Ž‹ƒ”‹–›‘ˆ–Š‡ƒ—†‹–‡‡™‹–Š–Š‡ƒ—†‹–’”‘…‡•••Š‘—Ž†ƒŽ•‘„‡–ƒ‡‹–‘…‘•‹†‡”ƒ–‹‘†—”‹‰–Š‡
-C

…Ž‘•‹‰‡‡–‹‰ǡ–‘‡•—”‡–Š‡…‘””‡…–Ž‡˜‡Ž‘ˆ†‡–ƒ‹Ž‹•’”‘˜‹†‡†–‘’ƒ”–‹…‹’ƒ–•Ǥ
‘” •‘‡ ƒ—†‹– •‹–—ƒ–‹‘•ǡ –Š‡ ‡‡–‹‰ …ƒ „‡ ˆ‘”ƒŽ ƒ† ‹—–‡•ǡ ‹…Ž—†‹‰ ”‡…‘”†• ‘ˆ ƒ––‡†ƒ…‡ǡ
•Š‘—Ž†„‡‡’–Ǥ‘–Š‡”‹•–ƒ…‡•ǡ‡Ǥ‰Ǥ‹–‡”ƒŽƒ—†‹–•ǡ–Š‡…Ž‘•‹‰‡‡–‹‰…ƒ„‡Ž‡••ˆ‘”ƒŽƒ†…‘•‹•–
S

•‘Ž‡Ž›‘ˆ…‘—‹…ƒ–‹‰–Š‡ƒ—†‹–ϐ‹†‹‰•ƒ†ƒ—†‹–…‘…Ž—•‹‘•Ǥ
SG

•ƒ’’”‘’”‹ƒ–‡ǡ–Š‡ˆ‘ŽŽ‘™‹‰•Š‘—Ž†„‡‡š’Žƒ‹‡†–‘–Š‡ƒ—†‹–‡‡‹–Š‡…Ž‘•‹‰‡‡–‹‰ǣ
ƒȌ ƒ†˜‹•‹‰–Šƒ––Š‡ƒ—†‹–‡˜‹†‡…‡…‘ŽŽ‡…–‡†™ƒ•„ƒ•‡†‘ƒ•ƒ’Ž‡‘ˆ–Š‡‹ˆ‘”ƒ–‹‘ƒ˜ƒ‹Žƒ„Ž‡ƒ†‹•
E

‘–‡…‡••ƒ”‹Ž›ˆ—ŽŽ›”‡’”‡•‡–ƒ–‹˜‡‘ˆ–Š‡‘˜‡”ƒŽŽ‡ˆˆ‡…–‹˜‡‡••‘ˆ–Š‡ƒ—†‹–‡‡ǯ•’”‘…‡••‡•Ǣ
AD

„Ȍ –Š‡‡–Š‘†‘ˆ”‡’‘”–‹‰Ǣ
…Ȍ Š‘™–Š‡ƒ—†‹–ϐ‹†‹‰•Š‘—Ž†„‡ƒ††”‡••‡†„ƒ•‡†‘–Š‡ƒ‰”‡‡†’”‘…‡••Ǣ
ED

†Ȍ ’‘••‹„Ž‡…‘•‡“—‡…‡•‘ˆ‘–ƒ†‡“—ƒ–‡Ž›ƒ††”‡••‹‰–Š‡ƒ—†‹–ϐ‹†‹‰•Ǣ
RI

‡Ȍ ’”‡•‡–ƒ–‹‘‘ˆ–Š‡ƒ—†‹–ϐ‹†‹‰•ƒ†…‘…Ž—•‹‘•‹•—…Šƒƒ‡”–Šƒ––Š‡›ƒ”‡—†‡”•–‘‘†ƒ†
ƒ…‘™Ž‡†‰‡†„›–Š‡ƒ—†‹–‡‡ǯ•ƒƒ‰‡‡–Ǣ
OP

ˆȌ ƒ›”‡Žƒ–‡†’‘•–Ǧƒ—†‹–ƒ…–‹˜‹–‹‡•ȋ‡Ǥ‰Ǥ‹’Ž‡‡–ƒ–‹‘ƒ†”‡˜‹‡™‘ˆ…‘””‡…–‹˜‡ƒ…–‹‘•ǡƒ††”‡••‹‰
ƒ—†‹–…‘’Žƒ‹–•ǡƒ’’‡ƒŽ’”‘…‡••ȌǤ
PR

› †‹˜‡”‰‹‰ ‘’‹‹‘• ”‡‰ƒ”†‹‰ –Š‡ ƒ—†‹– ϐ‹†‹‰• ‘” …‘…Ž—•‹‘• „‡–™‡‡ –Š‡ ƒ—†‹– –‡ƒ ƒ† –Š‡
ƒ—†‹–‡‡•Š‘—Ž†„‡†‹•…—••‡†ƒ†ǡ‹ˆ’‘••‹„Ž‡ǡ”‡•‘Ž˜‡†Ǥˆ‘–”‡•‘Ž˜‡†ǡ–Š‹••Š‘—Ž†„‡”‡…‘”†‡†Ǥ
ˆ•’‡…‹ϐ‹‡†„›–Š‡ƒ—†‹–‘„Œ‡…–‹˜‡•ǡ‘’’‘”–—‹–‹‡•ˆ‘”‹’”‘˜‡‡–”‡…‘‡†ƒ–‹‘•ƒ›„‡’”‡•‡–‡†Ǥ
–•Š‘—Ž†„‡‡’Šƒ•‹œ‡†–Šƒ–”‡…‘‡†ƒ–‹‘•ƒ”‡‘–„‹†‹‰Ǥ

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ISO 19011:2018(E)

6.5 Preparing and distributing audit report

6.5.1 Preparing audit report

Š‡ ƒ—†‹– –‡ƒ Ž‡ƒ†‡” •Š‘—Ž† ”‡’‘”– –Š‡ ƒ—†‹– …‘…Ž—•‹‘• ‹ ƒ……‘”†ƒ…‡ ™‹–Š –Š‡ ƒ—†‹– ’”‘‰”ƒ‡Ǥ

HO
Š‡ƒ—†‹–”‡’‘”–•Š‘—Ž†’”‘˜‹†‡ƒ…‘’Ž‡–‡ǡƒ……—”ƒ–‡ǡ…‘…‹•‡ƒ†…Ž‡ƒ””‡…‘”†‘ˆ–Š‡ƒ—†‹–ǡƒ†•Š‘—Ž†
include or refer to the following:
ƒȌ ƒ—†‹–‘„Œ‡…–‹˜‡•Ǣ

AL
„Ȍ ƒ—†‹– •…‘’‡ǡ ’ƒ”–‹…—Žƒ”Ž› ‹†‡–‹ϐ‹…ƒ–‹‘ ‘ˆ –Š‡ ‘”‰ƒ‹œƒ–‹‘ ȋ–Š‡ ƒ—†‹–‡‡Ȍ ƒ† –Š‡ ˆ—…–‹‘• ‘”

AB
’”‘…‡••‡•ƒ—†‹–‡†Ǣ
…Ȍ ‹†‡–‹ϐ‹…ƒ–‹‘‘ˆ–Š‡ƒ—†‹–…Ž‹‡–Ǣ

TR
†Ȍ ‹†‡–‹ϐ‹…ƒ–‹‘‘ˆƒ—†‹––‡ƒƒ†ƒ—†‹–‡‡ǯ•’ƒ”–‹…‹’ƒ–•‹–Š‡ƒ—†‹–Ǣ
‡Ȍ †ƒ–‡•ƒ†Ž‘…ƒ–‹‘•™Š‡”‡–Š‡ƒ—†‹–ƒ…–‹˜‹–‹‡•™‡”‡…‘†—…–‡†Ǣ
ˆȌ ƒ—†‹–…”‹–‡”‹ƒǢ DE
‰Ȍ ƒ—†‹–ϐ‹†‹‰•ƒ†”‡Žƒ–‡†‡˜‹†‡…‡Ǣ
IA
ŠȌ ƒ—†‹–…‘…Ž—•‹‘•Ǣ
OP

‹Ȍ ƒ•–ƒ–‡‡–‘–Š‡†‡‰”‡‡–‘™Š‹…Š–Š‡ƒ—†‹–…”‹–‡”‹ƒŠƒ˜‡„‡‡ˆ—Žϐ‹ŽŽ‡†Ǣ
-C

ŒȌ ƒ›—”‡•‘Ž˜‡††‹˜‡”‰‹‰‘’‹‹‘•„‡–™‡‡–Š‡ƒ—†‹––‡ƒƒ†–Š‡ƒ—†‹–‡‡Ǣ
Ȍ ƒ—†‹–•„›ƒ–—”‡ƒ”‡ƒ•ƒ’Ž‹‰‡š‡”…‹•‡Ǣƒ••—…Š–Š‡”‡‹•ƒ”‹•–Šƒ––Š‡ƒ—†‹–‡˜‹†‡…‡‡šƒ‹‡†‹•
‘–”‡’”‡•‡–ƒ–‹˜‡Ǥ
S
SG

Š‡ƒ—†‹–”‡’‘”–…ƒƒŽ•‘‹…Ž—†‡‘””‡ˆ‡”–‘–Š‡ˆ‘ŽŽ‘™‹‰ǡƒ•ƒ’’”‘’”‹ƒ–‡ǣ
Ȅ –Š‡ƒ—†‹–’Žƒ‹…Ž—†‹‰–‹‡•…Š‡†—Ž‡Ǣ
E

Ȅ ƒ •—ƒ”› ‘ˆ –Š‡ ƒ—†‹– ’”‘…‡••ǡ ‹…Ž—†‹‰ ƒ› ‘„•–ƒ…Ž‡• ‡…‘—–‡”‡† –Šƒ– ƒ› †‡…”‡ƒ•‡ –Š‡
”‡Ž‹ƒ„‹Ž‹–›‘ˆ–Š‡ƒ—†‹–…‘…Ž—•‹‘•Ǣ
AD

Ȅ …‘ϐ‹”ƒ–‹‘–Šƒ––Š‡ƒ—†‹–‘„Œ‡…–‹˜‡•Šƒ˜‡„‡‡ƒ…Š‹‡˜‡†™‹–Š‹–Š‡ƒ—†‹–•…‘’‡‹ƒ……‘”†ƒ…‡™‹–Š
–Š‡ƒ—†‹–’ŽƒǢ
ED

Ȅ ƒ› ƒ”‡ƒ• ™‹–Š‹ –Š‡ ƒ—†‹– •…‘’‡ ‘– …‘˜‡”‡† ‹…Ž—†‹‰ ƒ› ‹••—‡• ‘ˆ ƒ˜ƒ‹Žƒ„‹Ž‹–› ‘ˆ ‡˜‹†‡…‡ǡ
”‡•‘—”…‡•‘”…‘ϐ‹†‡–‹ƒŽ‹–›ǡ™‹–Š”‡Žƒ–‡†Œ—•–‹ϐ‹…ƒ–‹‘•Ǣ
RI

Ȅ ƒ•—ƒ”›…‘˜‡”‹‰–Š‡ƒ—†‹–…‘…Ž—•‹‘•ƒ†–Š‡ƒ‹ƒ—†‹–ϐ‹†‹‰•–Šƒ–•—’’‘”––Š‡Ǣ
OP

Ȅ ‰‘‘†’”ƒ…–‹…‡•‹†‡–‹ϐ‹‡†Ǣ
Ȅ ƒ‰”‡‡†ƒ…–‹‘’Žƒˆ‘ŽŽ‘™Ǧ—’ǡ‹ˆƒ›Ǣ
PR

Ȅ ƒ•–ƒ–‡‡–‘ˆ–Š‡…‘ϐ‹†‡–‹ƒŽƒ–—”‡‘ˆ–Š‡…‘–‡–•Ǣ
Ȅ ƒ›‹’Ž‹…ƒ–‹‘•ˆ‘”–Š‡ƒ—†‹–’”‘‰”ƒ‡‘”•—„•‡“—‡–ƒ—†‹–•Ǥ

6.5.2 Distributing audit report

Š‡ƒ—†‹–”‡’‘”–•Š‘—Ž†„‡‹••—‡†™‹–Š‹ƒƒ‰”‡‡†’‡”‹‘†‘ˆ–‹‡Ǥˆ‹–‹•†‡Žƒ›‡†ǡ–Š‡”‡ƒ•‘••Š‘—Ž†„‡
…‘—‹…ƒ–‡†–‘–Š‡ƒ—†‹–‡‡ƒ†–Š‡‹†‹˜‹†—ƒŽȋ•Ȍƒƒ‰‹‰–Š‡ƒ—†‹–’”‘‰”ƒ‡Ǥ
Š‡ƒ—†‹–”‡’‘”–•Š‘—Ž†„‡†ƒ–‡†ǡ”‡˜‹‡™‡†ƒ†ƒ……‡’–‡†ǡƒ•ƒ’’”‘’”‹ƒ–‡ǡ‹ƒ……‘”†ƒ…‡™‹–Š–Š‡ƒ—†‹–
’”‘‰”ƒ‡Ǥ

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ISO 19011:2018(E)

Š‡ ƒ—†‹– ”‡’‘”– •Š‘—Ž† –Š‡ „‡ †‹•–”‹„—–‡† –‘ –Š‡ ”‡Ž‡˜ƒ– ‹–‡”‡•–‡† ’ƒ”–‹‡• †‡ϐ‹‡† ‹ –Š‡ ƒ—†‹–
’”‘‰”ƒ‡‘”ƒ—†‹–’ŽƒǤ
Š‡ †‹•–”‹„—–‹‰ –Š‡ ƒ—†‹– ”‡’‘”–ǡ ƒ’’”‘’”‹ƒ–‡ ‡ƒ•—”‡• –‘ ‡•—”‡ …‘ϐ‹†‡–‹ƒŽ‹–› •Š‘—Ž† „‡
considered.

HO
6.6 Completing audit
Š‡ ƒ—†‹– ‹• …‘’Ž‡–‡† ™Š‡ ƒŽŽ ’Žƒ‡† ƒ—†‹– ƒ…–‹˜‹–‹‡• Šƒ˜‡ „‡‡ …ƒ””‹‡† ‘—–ǡ ‘” ƒ• ‘–Š‡”™‹•‡

AL
ƒ‰”‡‡†™‹–Š–Š‡ƒ—†‹–…Ž‹‡–ȋ‡Ǥ‰Ǥ–Š‡”‡‹‰Š–„‡ƒ—‡š’‡…–‡†•‹–—ƒ–‹‘–Šƒ–’”‡˜‡–•–Š‡ƒ—†‹–„‡‹‰
…‘’Ž‡–‡†ƒ……‘”†‹‰–‘–Š‡ƒ—†‹–’ŽƒȌǤ

AB
‘…—‡–‡† ‹ˆ‘”ƒ–‹‘ ’‡”–ƒ‹‹‰ –‘ –Š‡ ƒ—†‹– •Š‘—Ž† „‡ ”‡–ƒ‹‡† ‘” †‹•’‘•‡† ‘ˆ „› ƒ‰”‡‡‡–
„‡–™‡‡ –Š‡ ’ƒ”–‹…‹’ƒ–‹‰ ’ƒ”–‹‡• ƒ† ‹ ƒ……‘”†ƒ…‡ ™‹–Š ƒ—†‹– ’”‘‰”ƒ‡ ƒ† ƒ’’Ž‹…ƒ„Ž‡

TR
”‡“—‹”‡‡–•Ǥ
Ž‡••”‡“—‹”‡†„›Žƒ™ǡ–Š‡ƒ—†‹––‡ƒƒ†–Š‡‹†‹˜‹†—ƒŽȋ•Ȍƒƒ‰‹‰–Š‡ƒ—†‹–’”‘‰”ƒ‡•Š‘—Ž†‘–
†‹•…Ž‘•‡ƒ›‹ˆ‘”ƒ–‹‘‘„–ƒ‹‡††—”‹‰–Š‡ƒ—†‹–ǡ‘”–Š‡ƒ—†‹–”‡’‘”–ǡ–‘ƒ›‘–Š‡”’ƒ”–›™‹–Š‘—––Š‡
DE
‡š’Ž‹…‹–ƒ’’”‘˜ƒŽ‘ˆ–Š‡ƒ—†‹–…Ž‹‡–ƒ†ǡ™Š‡”‡ƒ’’”‘’”‹ƒ–‡ǡ–Š‡ƒ’’”‘˜ƒŽ‘ˆ–Š‡ƒ—†‹–‡‡Ǥˆ†‹•…Ž‘•—”‡‘ˆ
–Š‡…‘–‡–•‘ˆƒƒ—†‹–†‘…—‡–‹•”‡“—‹”‡†ǡ–Š‡ƒ—†‹–…Ž‹‡–ƒ†ƒ—†‹–‡‡•Š‘—Ž†„‡‹ˆ‘”‡†ƒ••‘‘
ƒ•’‘••‹„Ž‡Ǥ
IA
‡••‘•Ž‡ƒ”‡†ˆ”‘–Š‡ƒ—†‹–…ƒ‹†‡–‹ˆ›”‹••ƒ†‘’’‘”–—‹–‹‡•ˆ‘”–Š‡ƒ—†‹–’”‘‰”ƒ‡ƒ†–Š‡
OP

ƒ—†‹–‡‡Ǥ

6.7 Conducting audit follow-up

-C

Š‡‘—–…‘‡‘ˆ–Š‡ƒ—†‹–…ƒǡ†‡’‡†‹‰‘–Š‡ƒ—†‹–‘„Œ‡…–‹˜‡•ǡ‹†‹…ƒ–‡–Š‡‡‡†ˆ‘”…‘””‡…–‹‘•ǡ‘”ˆ‘”
…‘””‡…–‹˜‡ƒ…–‹‘•ǡ‘”‘’’‘”–—‹–‹‡•ˆ‘”‹’”‘˜‡‡–Ǥ—…Šƒ…–‹‘•ƒ”‡—•—ƒŽŽ›†‡…‹†‡†ƒ†—†‡”–ƒ‡
S

„›–Š‡ƒ—†‹–‡‡™‹–Š‹ƒƒ‰”‡‡†–‹‡ˆ”ƒ‡Ǥ•ƒ’’”‘’”‹ƒ–‡ǡ–Š‡ƒ—†‹–‡‡•Š‘—Ž†‡‡’–Š‡‹†‹˜‹†—ƒŽȋ•Ȍ
SG

ƒƒ‰‹‰–Š‡ƒ—†‹–’”‘‰”ƒ‡ƒ†Ȁ‘”–Š‡ƒ—†‹––‡ƒ‹ˆ‘”‡†‘ˆ–Š‡•–ƒ–—•‘ˆ–Š‡•‡ƒ…–‹‘•Ǥ
Š‡…‘’Ž‡–‹‘ƒ†‡ˆˆ‡…–‹˜‡‡••‘ˆ–Š‡•‡ƒ…–‹‘••Š‘—Ž†„‡˜‡”‹ϐ‹‡†ǤŠ‹•˜‡”‹ϐ‹…ƒ–‹‘ƒ›„‡’ƒ”–‘ˆƒ
•—„•‡“—‡–ƒ—†‹–Ǥ—–…‘‡••Š‘—Ž†„‡”‡’‘”–‡†–‘–Š‡‹†‹˜‹†—ƒŽƒƒ‰‹‰–Š‡ƒ—†‹–’”‘‰”ƒ‡ƒ†
E

”‡’‘”–‡†–‘–Š‡ƒ—†‹–…Ž‹‡–ˆ‘”ƒƒ‰‡‡–”‡˜‹‡™Ǥ
AD

7 Competence and evaluation of auditors

ED

7.1 General
RI

‘ϐ‹†‡…‡‹–Š‡ƒ—†‹–’”‘…‡••ƒ†–Š‡ƒ„‹Ž‹–›–‘ƒ…Š‹‡˜‡‹–•‘„Œ‡…–‹˜‡•†‡’‡†•‘–Š‡…‘’‡–‡…‡‘ˆ
–Š‘•‡ ‹†‹˜‹†—ƒŽ• ™Š‘ ƒ”‡ ‹˜‘Ž˜‡† ‹ ’‡”ˆ‘”‹‰ ƒ—†‹–•ǡ ‹…Ž—†‹‰ ƒ—†‹–‘”• ƒ† ƒ—†‹– –‡ƒ Ž‡ƒ†‡”•Ǥ
OP

‘’‡–‡…‡•Š‘—Ž†„‡‡˜ƒŽ—ƒ–‡†”‡‰—Žƒ”Ž›–Š”‘—‰Šƒ’”‘…‡••–Šƒ–…‘•‹†‡”•’‡”•‘ƒŽ„‡Šƒ˜‹‘—”ƒ†–Š‡
ƒ„‹Ž‹–›–‘ƒ’’Ž›–Š‡‘™Ž‡†‰‡ƒ†•‹ŽŽ•‰ƒ‹‡†–Š”‘—‰Š‡†—…ƒ–‹‘ǡ™‘”‡š’‡”‹‡…‡ǡƒ—†‹–‘”–”ƒ‹‹‰
ƒ†ƒ—†‹–‡š’‡”‹‡…‡ǤŠ‹•’”‘…‡•••Š‘—Ž†–ƒ‡‹–‘…‘•‹†‡”ƒ–‹‘–Š‡‡‡†•‘ˆ–Š‡ƒ—†‹–’”‘‰”ƒ‡
PR

ƒ†‹–•‘„Œ‡…–‹˜‡•Ǥ‘‡‘ˆ–Š‡‘™Ž‡†‰‡ƒ†•‹ŽŽ•†‡•…”‹„‡†‹7.2.3ƒ”‡…‘‘–‘ƒ—†‹–‘”•‘ˆƒ›
ƒƒ‰‡‡–•›•–‡†‹•…‹’Ž‹‡Ǣ‘–Š‡”•ƒ”‡•’‡…‹ϐ‹…–‘‹†‹˜‹†—ƒŽƒƒ‰‡‡–•›•–‡†‹•…‹’Ž‹‡•Ǥ–‹•
‘– ‡…‡••ƒ”› ˆ‘” ‡ƒ…Š ƒ—†‹–‘” ‹ –Š‡ ƒ—†‹– –‡ƒ –‘ Šƒ˜‡ –Š‡ •ƒ‡ …‘’‡–‡…‡Ǥ ‘™‡˜‡”ǡ –Š‡ ‘˜‡”ƒŽŽ
…‘’‡–‡…‡‘ˆ–Š‡ƒ—†‹––‡ƒ‡‡†•–‘„‡•—ˆϐ‹…‹‡––‘ƒ…Š‹‡˜‡–Š‡ƒ—†‹–‘„Œ‡…–‹˜‡•Ǥ
Š‡‡˜ƒŽ—ƒ–‹‘‘ˆƒ—†‹–‘”…‘’‡–‡…‡•Š‘—Ž†„‡’Žƒ‡†ǡ‹’Ž‡‡–‡†ƒ††‘…—‡–‡†–‘’”‘˜‹†‡ƒ
‘—–…‘‡–Šƒ–‹•‘„Œ‡…–‹˜‡ǡ…‘•‹•–‡–ǡˆƒ‹”ƒ†”‡Ž‹ƒ„Ž‡ǤŠ‡‡˜ƒŽ—ƒ–‹‘’”‘…‡•••Š‘—Ž†‹…Ž—†‡ˆ‘—”ƒ‹
•–‡’•ǡƒ•ˆ‘ŽŽ‘™•ǣ
ƒȌ †‡–‡”‹‡–Š‡”‡“—‹”‡†…‘’‡–‡…‡–‘ˆ—Žϐ‹Ž–Š‡‡‡†•‘ˆ–Š‡ƒ—†‹–’”‘‰”ƒ‡Ǣ
„Ȍ ‡•–ƒ„Ž‹•Š–Š‡‡˜ƒŽ—ƒ–‹‘…”‹–‡”‹ƒǢ
…Ȍ •‡Ž‡…––Š‡ƒ’’”‘’”‹ƒ–‡‡˜ƒŽ—ƒ–‹‘‡–Š‘†Ǣ

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ISO 19011:2018(E)

†Ȍ …‘†—…––Š‡‡˜ƒŽ—ƒ–‹‘Ǥ
Š‡‘—–…‘‡‘ˆ–Š‡‡˜ƒŽ—ƒ–‹‘’”‘…‡•••Š‘—Ž†’”‘˜‹†‡ƒ„ƒ•‹•ˆ‘”–Š‡ˆ‘ŽŽ‘™‹‰ǣ
Ȅ •‡Ž‡…–‹‘‘ˆƒ—†‹––‡ƒ‡„‡”•ȋƒ•†‡•…”‹„‡†‹ͷǤͷǤͶȌǢ

HO
Ȅ †‡–‡”‹‹‰–Š‡‡‡†ˆ‘”‹’”‘˜‡†…‘’‡–‡…‡ȋ‡Ǥ‰Ǥƒ††‹–‹‘ƒŽ–”ƒ‹‹‰ȌǢ
Ȅ ‘‰‘‹‰’‡”ˆ‘”ƒ…‡‡˜ƒŽ—ƒ–‹‘‘ˆƒ—†‹–‘”•Ǥ

AL
—†‹–‘”• •Š‘—Ž† †‡˜‡Ž‘’ǡ ƒ‹–ƒ‹ ƒ† ‹’”‘˜‡ –Š‡‹” …‘’‡–‡…‡ –Š”‘—‰Š …‘–‹—ƒŽ ’”‘ˆ‡••‹‘ƒŽ
†‡˜‡Ž‘’‡–ƒ†”‡‰—Žƒ”’ƒ”–‹…‹’ƒ–‹‘‹ƒ—†‹–•ȋ•‡‡7.6).

AB
’”‘…‡••ˆ‘”‡˜ƒŽ—ƒ–‹‰ƒ—†‹–‘”•ƒ†ƒ—†‹––‡ƒŽ‡ƒ†‡”•‹•†‡•…”‹„‡†‹7.3ǡ͹ǤͶƒ†7.5.

TR
—†‹–‘”•ƒ†ƒ—†‹––‡ƒŽ‡ƒ†‡”••Š‘—Ž†„‡‡˜ƒŽ—ƒ–‡†ƒ‰ƒ‹•––Š‡…”‹–‡”‹ƒ•‡–‘—–‹7.2.2ƒ†7.2.3ƒ•
™‡ŽŽƒ•–Š‡…”‹–‡”‹ƒ‡•–ƒ„Ž‹•Š‡†‹7.1.
Š‡…‘’‡–‡…‡”‡“—‹”‡†‘ˆ–Š‡‹†‹˜‹†—ƒŽȋ•Ȍƒƒ‰‹‰–Š‡ƒ—†‹–’”‘‰”ƒ‡‹•†‡•…”‹„‡†‹ͷǤͶǤʹ.

7.2 Determining auditor competence DE

IA
7.2.1 General
OP

 †‡…‹†‹‰ –Š‡ ‡…‡••ƒ”› …‘’‡–‡…‡ ˆ‘” ƒ ƒ—†‹–ǡ ƒ ƒ—†‹–‘”ǯ• ‘™Ž‡†‰‡ ƒ† •‹ŽŽ• ”‡Žƒ–‡† –‘ –Š‡
following should be considered:
-C

ƒȌ –Š‡•‹œ‡ǡƒ–—”‡ǡ…‘’Ž‡š‹–›ǡ’”‘†—…–•ǡ•‡”˜‹…‡•ƒ†’”‘…‡••‡•‘ˆƒ—†‹–‡‡•Ǣ
„Ȍ –Š‡‡–Š‘†•ˆ‘”ƒ—†‹–‹‰Ǣ
S

…Ȍ –Š‡ƒƒ‰‡‡–•›•–‡†‹•…‹’Ž‹‡•–‘„‡ƒ—†‹–‡†Ǣ
SG

†Ȍ –Š‡…‘’Ž‡š‹–›ƒ†’”‘…‡••‡•‘ˆ–Š‡ƒƒ‰‡‡–•›•–‡–‘„‡ƒ—†‹–‡†Ǣ
‡Ȍ –Š‡–›’‡•ƒ†Ž‡˜‡Ž•‘ˆ”‹••ƒ†‘’’‘”–—‹–‹‡•ƒ††”‡••‡†„›–Š‡ƒƒ‰‡‡–•›•–‡Ǣ
E

ˆȌ –Š‡‘„Œ‡…–‹˜‡•ƒ†‡š–‡–‘ˆ–Š‡ƒ—†‹–’”‘‰”ƒ‡Ǣ
AD

‰Ȍ –Š‡—…‡”–ƒ‹–›‹ƒ…Š‹‡˜‹‰ƒ—†‹–‘„Œ‡…–‹˜‡•Ǣ
ED

ŠȌ ‘–Š‡””‡“—‹”‡‡–•ǡ•—…Šƒ•–Š‘•‡‹’‘•‡†„›–Š‡ƒ—†‹–…Ž‹‡–‘”‘–Š‡””‡Ž‡˜ƒ–‹–‡”‡•–‡†’ƒ”–‹‡•ǡ
™Š‡”‡ƒ’’”‘’”‹ƒ–‡Ǥ
RI

Š‹•‹ˆ‘”ƒ–‹‘•Š‘—Ž†„‡ƒ–…Š‡†ƒ‰ƒ‹•––Šƒ–Ž‹•–‡†‹7.2.3.
OP

7.2.2 Personal behaviour

—†‹–‘”• •Š‘—Ž† ’‘••‡•• –Š‡ ‡…‡••ƒ”› ƒ––”‹„—–‡• –‘ ‡ƒ„Ž‡ –Š‡ –‘ ƒ…– ‹ ƒ……‘”†ƒ…‡ ™‹–Š –Š‡
PR

’”‹…‹’Ž‡•‘ˆƒ—†‹–‹‰ƒ•†‡•…”‹„‡†‹Žƒ—•‡ͶǤ—†‹–‘”••Š‘—Ž†‡šŠ‹„‹–’”‘ˆ‡••‹‘ƒŽ„‡Šƒ˜‹‘—”†—”‹‰
–Š‡’‡”ˆ‘”ƒ…‡‘ˆƒ—†‹–ƒ…–‹˜‹–‹‡•Ǥ‡•‹”‡†’”‘ˆ‡••‹‘ƒŽ„‡Šƒ˜‹‘—”•‹…Ž—†‡„‡‹‰ǣ
ƒȌ ‡–Š‹…ƒŽǡ‹Ǥ‡Ǥˆƒ‹”ǡ–”—–Šˆ—Žǡ•‹…‡”‡ǡŠ‘‡•–ƒ††‹•…”‡‡–Ǣ
„Ȍ ‘’‡Ǧ‹†‡†ǡ‹Ǥ‡Ǥ™‹ŽŽ‹‰–‘…‘•‹†‡”ƒŽ–‡”ƒ–‹˜‡‹†‡ƒ•‘”’‘‹–•‘ˆ˜‹‡™Ǣ
…Ȍ †‹’Ž‘ƒ–‹…ǡ‹Ǥ‡Ǥ–ƒ…–ˆ—Ž‹†‡ƒŽ‹‰™‹–Š‹†‹˜‹†—ƒŽ•Ǣ
†Ȍ ‘„•‡”˜ƒ–ǡ‹Ǥ‡Ǥƒ…–‹˜‡Ž›‘„•‡”˜‹‰’Š›•‹…ƒŽ•—””‘—†‹‰•ƒ†ƒ…–‹˜‹–‹‡•Ǣ
‡Ȍ ’‡”…‡’–‹˜‡ǡ‹Ǥ‡Ǥƒ™ƒ”‡‘ˆƒ†ƒ„Ž‡–‘—†‡”•–ƒ†•‹–—ƒ–‹‘•Ǣ
ˆȌ ˜‡”•ƒ–‹Ž‡ǡ‹Ǥ‡Ǥƒ„Ž‡–‘”‡ƒ†‹Ž›ƒ†ƒ’––‘†‹ˆˆ‡”‡–•‹–—ƒ–‹‘•Ǣ

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ISO 19011:2018(E)

‰Ȍ –‡ƒ…‹‘—•ǡ‹Ǥ‡Ǥ’‡”•‹•–‡–ƒ†ˆ‘…—•‡†‘ƒ…Š‹‡˜‹‰‘„Œ‡…–‹˜‡•Ǣ
ŠȌ †‡…‹•‹˜‡ǡ‹Ǥ‡Ǥƒ„Ž‡–‘”‡ƒ…Š–‹‡Ž›…‘…Ž—•‹‘•„ƒ•‡†‘Ž‘‰‹…ƒŽ”‡ƒ•‘‹‰ƒ†ƒƒŽ›•‹•Ǣ
‹Ȍ •‡ŽˆǦ”‡Ž‹ƒ–ǡ‹Ǥ‡Ǥƒ„Ž‡–‘ƒ…–ƒ†ˆ—…–‹‘‹†‡’‡†‡–Ž›™Š‹Ž‡‹–‡”ƒ…–‹‰‡ˆˆ‡…–‹˜‡Ž›™‹–Š‘–Š‡”•Ǣ

HO
ŒȌ ƒ„Ž‡–‘ƒ…–™‹–Šˆ‘”–‹–—†‡ǡ‹Ǥ‡Ǥƒ„Ž‡–‘ƒ…–”‡•’‘•‹„Ž›ƒ†‡–Š‹…ƒŽŽ›ǡ‡˜‡–Š‘—‰Š–Š‡•‡ƒ…–‹‘•ƒ›
‘–ƒŽ™ƒ›•„‡’‘’—Žƒ”ƒ†ƒ›•‘‡–‹‡•”‡•—Ž–‹†‹•ƒ‰”‡‡‡–‘”…‘ˆ”‘–ƒ–‹‘Ǣ

AL
Ȍ ‘’‡–‘‹’”‘˜‡‡–ǡ‹Ǥ‡Ǥ™‹ŽŽ‹‰–‘Ž‡ƒ”ˆ”‘•‹–—ƒ–‹‘•Ǣ
ŽȌ …—Ž–—”ƒŽŽ›•‡•‹–‹˜‡ǡ‹Ǥ‡Ǥ‘„•‡”˜ƒ–ƒ†”‡•’‡…–ˆ—Ž–‘–Š‡…—Ž–—”‡‘ˆ–Š‡ƒ—†‹–‡‡Ǣ

AB
Ȍ …‘ŽŽƒ„‘”ƒ–‹˜‡ǡ ‹Ǥ‡Ǥ ‡ˆˆ‡…–‹˜‡Ž› ‹–‡”ƒ…–‹‰ ™‹–Š ‘–Š‡”•ǡ ‹…Ž—†‹‰ ƒ—†‹– –‡ƒ ‡„‡”• ƒ† –Š‡
ƒ—†‹–‡‡ǯ•’‡”•‘‡ŽǤ

TR
7.2.3 Knowledge and skills

7.2.3.1 General

Auditors should possess:

DE
IA
ƒȌ –Š‡‘™Ž‡†‰‡ƒ†•‹ŽŽ•‡…‡••ƒ”›–‘ƒ…Š‹‡˜‡–Š‡‹–‡†‡†”‡•—Ž–•‘ˆ–Š‡ƒ—†‹–•–Š‡›ƒ”‡‡š’‡…–‡†
–‘’‡”ˆ‘”Ǣ
OP

„Ȍ ‰‡‡”‹……‘’‡–‡…‡ƒ†ƒŽ‡˜‡Ž‘ˆ†‹•…‹’Ž‹‡ƒ†•‡…–‘”Ǧ•’‡…‹ϐ‹…‘™Ž‡†‰‡ƒ†•‹ŽŽ•Ǥ
-C

—†‹––‡ƒŽ‡ƒ†‡”••Š‘—Ž†Šƒ˜‡–Š‡ƒ††‹–‹‘ƒŽ‘™Ž‡†‰‡ƒ†•‹ŽŽ•‡…‡••ƒ”›–‘’”‘˜‹†‡Ž‡ƒ†‡”•Š‹’–‘
–Š‡ƒ—†‹––‡ƒǤ
S

7.2.3.2 Generic knowledge and skills of management system auditors

SG

—†‹–‘”••Š‘—Ž†Šƒ˜‡‘™Ž‡†‰‡ƒ†•‹ŽŽ•‹–Š‡ƒ”‡ƒ•‘—–Ž‹‡†„‡Ž‘™Ǥ
ƒȌ —†‹–’”‹…‹’Ž‡•ǡ’”‘…‡••‡•ƒ†‡–Š‘†•ǣ‘™Ž‡†‰‡ƒ†•‹ŽŽ•‹–Š‹•ƒ”‡ƒ‡ƒ„Ž‡–Š‡ƒ—†‹–‘”–‘
E

‡•—”‡ƒ—†‹–•ƒ”‡’‡”ˆ‘”‡†‹ƒ…‘•‹•–‡–ƒ†•›•–‡ƒ–‹…ƒ‡”Ǥ
AD

ƒ—†‹–‘”•Š‘—Ž†„‡ƒ„Ž‡–‘ǣ
Ȅ —†‡”•–ƒ†–Š‡–›’‡•‘ˆ”‹••ƒ†‘’’‘”–—‹–‹‡•ƒ••‘…‹ƒ–‡†™‹–Šƒ—†‹–‹‰ƒ†–Š‡’”‹…‹’Ž‡•‘ˆ
ED

–Š‡”‹•Ǧ„ƒ•‡†ƒ’’”‘ƒ…Š–‘ƒ—†‹–‹‰Ǣ
Ȅ ’Žƒƒ†‘”‰ƒ‹œ‡–Š‡™‘”‡ˆˆ‡…–‹˜‡Ž›Ǣ
RI

Ȅ ’‡”ˆ‘”–Š‡ƒ—†‹–™‹–Š‹–Š‡ƒ‰”‡‡†–‹‡•…Š‡†—Ž‡Ǣ
OP

Ȅ ’”‹‘”‹–‹œ‡ƒ†ˆ‘…—•‘ƒ––‡”•‘ˆ•‹‰‹ϐ‹…ƒ…‡Ǣ
Ȅ …‘—‹…ƒ–‡ ‡ˆˆ‡…–‹˜‡Ž›ǡ ‘”ƒŽŽ› ƒ† ‹ ™”‹–‹‰ ȋ‡‹–Š‡” ’‡”•‘ƒŽŽ›ǡ ‘” –Š”‘—‰Š –Š‡ —•‡ ‘ˆ
PR

‹–‡”’”‡–‡”•ȌǢ
Ȅ …‘ŽŽ‡…– ‹ˆ‘”ƒ–‹‘ –Š”‘—‰Š ‡ˆˆ‡…–‹˜‡ ‹–‡”˜‹‡™‹‰ǡ Ž‹•–‡‹‰ǡ ‘„•‡”˜‹‰ ƒ† ”‡˜‹‡™‹‰
†‘…—‡–‡†‹ˆ‘”ƒ–‹‘ǡ‹…Ž—†‹‰”‡…‘”†•ƒ††ƒ–ƒǢ
Ȅ —†‡”•–ƒ†–Š‡ƒ’’”‘’”‹ƒ–‡‡••ƒ†…‘•‡“—‡…‡•‘ˆ—•‹‰•ƒ’Ž‹‰–‡…Š‹“—‡•ˆ‘”ƒ—†‹–‹‰Ǣ
Ȅ —†‡”•–ƒ†ƒ†…‘•‹†‡”–‡…Š‹…ƒŽ‡š’‡”–•ǯ‘’‹‹‘•Ǣ
Ȅ ƒ—†‹– ƒ ’”‘…‡•• ˆ”‘ •–ƒ”– –‘ ϐ‹‹•Šǡ ‹…Ž—†‹‰ –Š‡ ‹–‡””‡Žƒ–‹‘• ™‹–Š ‘–Š‡” ’”‘…‡••‡• ƒ†
†‹ˆˆ‡”‡–ˆ—…–‹‘•ǡ™Š‡”‡ƒ’’”‘’”‹ƒ–‡Ǣ
Ȅ ˜‡”‹ˆ›–Š‡”‡Ž‡˜ƒ…‡ƒ†ƒ……—”ƒ…›‘ˆ…‘ŽŽ‡…–‡†‹ˆ‘”ƒ–‹‘Ǣ

30 © ISO 2018 – All rights reserved

 Copyrighted material licensed to SGS SA^SGS Group. No further reproduction or distribution permitted.
Printed / viewed by: [patricia.pereira@sgs.com] @ 2018-08-31

ISO 19011:2018(E)

Ȅ …‘ϐ‹” –Š‡ •—ˆϐ‹…‹‡…› ƒ† ƒ’’”‘’”‹ƒ–‡‡•• ‘ˆ ƒ—†‹– ‡˜‹†‡…‡ –‘ •—’’‘”– ƒ—†‹– ϐ‹†‹‰• ƒ†
…‘…Ž—•‹‘•Ǣ
Ȅ ƒ••‡••–Š‘•‡ˆƒ…–‘”•–Šƒ–ƒ›ƒˆˆ‡…––Š‡”‡Ž‹ƒ„‹Ž‹–›‘ˆ–Š‡ƒ—†‹–ϐ‹†‹‰•ƒ†…‘…Ž—•‹‘•Ǣ
Ȅ †‘…—‡–ƒ—†‹–ƒ…–‹˜‹–‹‡•ƒ†ƒ—†‹–ϐ‹†‹‰•ǡƒ†’”‡’ƒ”‡”‡’‘”–•Ǣ

HO
Ȅ ƒ‹–ƒ‹–Š‡…‘ϐ‹†‡–‹ƒŽ‹–›ƒ†•‡…—”‹–›‘ˆ‹ˆ‘”ƒ–‹‘Ǥ

AL
„Ȍ ƒƒ‰‡‡–•›•–‡•–ƒ†ƒ”†•ƒ†‘–Š‡””‡ˆ‡”‡…‡•ǣ‘™Ž‡†‰‡ƒ†•‹ŽŽ•‹–Š‹•ƒ”‡ƒ‡ƒ„Ž‡–Š‡
ƒ—†‹–‘”–‘—†‡”•–ƒ†–Š‡ƒ—†‹–•…‘’‡ƒ†ƒ’’Ž›ƒ—†‹–…”‹–‡”‹ƒǡƒ†•Š‘—Ž†…‘˜‡”–Š‡ˆ‘ŽŽ‘™‹‰ǣ

AB
Ȅ ƒƒ‰‡‡–•›•–‡•–ƒ†ƒ”†•‘”‘–Š‡”‘”ƒ–‹˜‡‘”‰—‹†ƒ…‡Ȁ•—’’‘”–‹‰†‘…—‡–•—•‡†–‘
‡•–ƒ„Ž‹•Šƒ—†‹–…”‹–‡”‹ƒ‘”‡–Š‘†•Ǣ

TR
Ȅ –Š‡ƒ’’Ž‹…ƒ–‹‘‘ˆƒƒ‰‡‡–•›•–‡•–ƒ†ƒ”†•„›–Š‡ƒ—†‹–‡‡ƒ†‘–Š‡”‘”‰ƒ‹œƒ–‹‘•Ǣ
Ȅ ”‡Žƒ–‹‘•Š‹’•ƒ†‹–‡”ƒ…–‹‘•„‡–™‡‡–Š‡ƒƒ‰‡‡–•›•–‡ȋ•Ȍ’”‘…‡••‡•Ǣ

DE
Ȅ —†‡”•–ƒ†‹‰–Š‡‹’‘”–ƒ…‡ƒ†’”‹‘”‹–›‘ˆ—Ž–‹’Ž‡•–ƒ†ƒ”†•‘””‡ˆ‡”‡…‡•Ǣ
Ȅ ƒ’’Ž‹…ƒ–‹‘‘ˆ•–ƒ†ƒ”†•‘””‡ˆ‡”‡…‡•–‘†‹ˆˆ‡”‡–ƒ—†‹–•‹–—ƒ–‹‘•Ǥ
IA
…Ȍ Š‡‘”‰ƒ‹œƒ–‹‘ƒ†‹–•…‘–‡š–ǣ‘™Ž‡†‰‡ƒ†•‹ŽŽ•‹–Š‹•ƒ”‡ƒ‡ƒ„Ž‡–Š‡ƒ—†‹–‘”–‘—†‡”•–ƒ†
–Š‡ƒ—†‹–‡‡ǯ••–”—…–—”‡ǡ’—”’‘•‡ƒ†ƒƒ‰‡‡–’”ƒ…–‹…‡•ƒ†•Š‘—Ž†…‘˜‡”–Š‡ˆ‘ŽŽ‘™‹‰ǣ
OP

Ȅ ‡‡†•ƒ†‡š’‡…–ƒ–‹‘•‘ˆ”‡Ž‡˜ƒ–‹–‡”‡•–‡†’ƒ”–‹‡•–Šƒ–‹’ƒ…––Š‡ƒƒ‰‡‡–•›•–‡Ǣ
-C

Ȅ –›’‡‘ˆ‘”‰ƒ‹œƒ–‹‘ǡ‰‘˜‡”ƒ…‡ǡ•‹œ‡ǡ•–”—…–—”‡ǡˆ—…–‹‘•ƒ†”‡Žƒ–‹‘•Š‹’•Ǣ
Ȅ ‰‡‡”ƒŽ „—•‹‡•• ƒ† ƒƒ‰‡‡– …‘…‡’–•ǡ ’”‘…‡••‡• ƒ† ”‡Žƒ–‡† –‡”‹‘Ž‘‰›ǡ ‹…Ž—†‹‰
’Žƒ‹‰ǡ„—†‰‡–‹‰ƒ†ƒƒ‰‡‡–‘ˆ‹†‹˜‹†—ƒŽ•Ǣ
S
SG

Ȅ …—Ž–—”ƒŽƒ†•‘…‹ƒŽƒ•’‡…–•‘ˆ–Š‡ƒ—†‹–‡‡Ǥ
†Ȍ ’’Ž‹…ƒ„Ž‡•–ƒ–—–‘”›ƒ†”‡‰—Žƒ–‘”›”‡“—‹”‡‡–•ƒ†‘–Š‡””‡“—‹”‡‡–•ǣ‘™Ž‡†‰‡ƒ†•‹ŽŽ•
‹–Š‹•ƒ”‡ƒ‡ƒ„Ž‡–Š‡ƒ—†‹–‘”–‘„‡ƒ™ƒ”‡‘ˆǡƒ†™‘”™‹–Š‹ǡ–Š‡‘”‰ƒ‹œƒ–‹‘ǯ•”‡“—‹”‡‡–•Ǥ
E

‘™Ž‡†‰‡ƒ†•‹ŽŽ••’‡…‹ϐ‹…–‘–Š‡Œ—”‹•†‹…–‹‘‘”–‘–Š‡ƒ—†‹–‡‡ǯ•ƒ…–‹˜‹–‹‡•ǡ’”‘…‡••‡•ǡ’”‘†—…–•
AD

ƒ†•‡”˜‹…‡••Š‘—Ž†…‘˜‡”–Š‡ˆ‘ŽŽ‘™‹‰ǣ
Ȅ •–ƒ–—–‘”›ƒ†”‡‰—Žƒ–‘”›”‡“—‹”‡‡–•ƒ†–Š‡‹”‰‘˜‡”‹‰ƒ‰‡…‹‡•Ǣ
ED

Ȅ „ƒ•‹…Ž‡‰ƒŽ–‡”‹‘Ž‘‰›Ǣ
Ȅ …‘–”ƒ…–‹‰ƒ†Ž‹ƒ„‹Ž‹–›Ǥ
RI

 ™ƒ”‡‡••‘ˆ•–ƒ–—–‘”›ƒ†”‡‰—Žƒ–‘”›”‡“—‹”‡‡–•†‘‡•‘–‹’Ž›Ž‡‰ƒŽ‡š’‡”–‹•‡ƒ†ƒ
OP

ƒƒ‰‡‡–•›•–‡ƒ—†‹–•Š‘—Ž†‘–„‡–”‡ƒ–‡†ƒ•ƒŽ‡‰ƒŽ…‘’Ž‹ƒ…‡ƒ—†‹–Ǥ

͹ǤʹǤ͵Ǥ͵ ‹•…‹’Ž‹‡ƒ†•‡…–‘”Ǧ•’‡…‹ϐ‹……‘’‡–‡…‡‘ˆƒ—†‹–‘”•
PR

—†‹– –‡ƒ• •Š‘—Ž† Šƒ˜‡ –Š‡ …‘ŽŽ‡…–‹˜‡ †‹•…‹’Ž‹‡ ƒ† •‡…–‘”Ǧ•’‡…‹ϐ‹… …‘’‡–‡…‡ ƒ’’”‘’”‹ƒ–‡ ˆ‘”
ƒ—†‹–‹‰–Š‡’ƒ”–‹…—Žƒ”–›’‡•‘ˆƒƒ‰‡‡–•›•–‡•ƒ†•‡…–‘”•Ǥ
Š‡†‹•…‹’Ž‹‡ƒ†•‡…–‘”Ǧ•’‡…‹ϐ‹……‘’‡–‡…‡‘ˆƒ—†‹–‘”•‹…Ž—†‡–Š‡ˆ‘ŽŽ‘™‹‰ǣ
ƒȌ ƒƒ‰‡‡–•›•–‡”‡“—‹”‡‡–•ƒ†’”‹…‹’Ž‡•ǡƒ†–Š‡‹”ƒ’’Ž‹…ƒ–‹‘Ǣ
„Ȍ ˆ—†ƒ‡–ƒŽ•‘ˆ–Š‡†‹•…‹’Ž‹‡ȋ•Ȍƒ†•‡…–‘”ȋ•Ȍ”‡Žƒ–‡†–‘–Š‡ƒƒ‰‡‡–•›•–‡••–ƒ†ƒ”†•ƒ•
ƒ’’Ž‹‡†„›–Š‡ƒ—†‹–‡‡Ǣ
…Ȍ ƒ’’Ž‹…ƒ–‹‘‘ˆ†‹•…‹’Ž‹‡ƒ†•‡…–‘”Ǧ•’‡…‹ϐ‹…‡–Š‘†•ǡ–‡…Š‹“—‡•ǡ’”‘…‡••‡•ƒ†’”ƒ…–‹…‡•–‘‡ƒ„Ž‡
–Š‡ƒ—†‹––‡ƒ–‘ƒ••‡••…‘ˆ‘”‹–›™‹–Š‹–Š‡†‡ϐ‹‡†ƒ—†‹–•…‘’‡ƒ†‰‡‡”ƒ–‡ƒ’’”‘’”‹ƒ–‡ƒ—†‹–
ϐ‹†‹‰•ƒ†…‘…Ž—•‹‘•Ǣ

© ISO 2018 – All rights reserved 31

 Copyrighted material licensed to SGS SA^SGS Group. No further reproduction or distribution permitted.
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ISO 19011:2018(E)

†Ȍ ’”‹…‹’Ž‡•ǡ‡–Š‘†•ƒ†–‡…Š‹“—‡•”‡Ž‡˜ƒ––‘–Š‡†‹•…‹’Ž‹‡ƒ†•‡…–‘”ǡ•—…Š–Šƒ––Š‡ƒ—†‹–‘”…ƒ
†‡–‡”‹‡ƒ†‡˜ƒŽ—ƒ–‡–Š‡”‹••ƒ†‘’’‘”–—‹–‹‡•ƒ••‘…‹ƒ–‡†™‹–Š–Š‡ƒ—†‹–‘„Œ‡…–‹˜‡•Ǥ

7.2.3.4 Generic competence of audit team leader

HO
‘”†‡”–‘ˆƒ…‹Ž‹–ƒ–‡–Š‡‡ˆϐ‹…‹‡–ƒ†‡ˆˆ‡…–‹˜‡…‘†—…–‘ˆ–Š‡ƒ—†‹–ƒƒ—†‹––‡ƒŽ‡ƒ†‡”•Š‘—Ž†Šƒ˜‡–Š‡
competence to:
ƒȌ ’Žƒ–Š‡ƒ—†‹–ƒ†ƒ••‹‰ƒ—†‹––ƒ••ƒ……‘”†‹‰–‘–Š‡•’‡…‹ϐ‹……‘’‡–‡…‡‘ˆ‹†‹˜‹†—ƒŽƒ—†‹––‡ƒ

AL
‡„‡”•Ǣ

AB
„Ȍ †‹•…—•• •–”ƒ–‡‰‹… ‹••—‡• ™‹–Š –‘’ ƒƒ‰‡‡– ‘ˆ –Š‡ ƒ—†‹–‡‡ –‘ †‡–‡”‹‡ ™Š‡–Š‡” –Š‡› Šƒ˜‡
…‘•‹†‡”‡†–Š‡•‡‹••—‡•™Š‡‡˜ƒŽ—ƒ–‹‰–Š‡‹””‹••ƒ†‘’’‘”–—‹–‹‡•Ǣ

TR
…Ȍ †‡˜‡Ž‘’ƒ†ƒ‹–ƒ‹ƒ…‘ŽŽƒ„‘”ƒ–‹˜‡™‘”‹‰”‡Žƒ–‹‘•Š‹’ƒ‘‰–Š‡ƒ—†‹––‡ƒ‡„‡”•Ǣ
†Ȍ ƒƒ‰‡–Š‡ƒ—†‹–’”‘…‡••ǡ‹…Ž—†‹‰ǣ

DE
Ȅ ƒ‹‰‡ˆˆ‡…–‹˜‡—•‡‘ˆ”‡•‘—”…‡•†—”‹‰–Š‡ƒ—†‹–Ǣ
Ȅ ƒƒ‰‹‰–Š‡—…‡”–ƒ‹–›‘ˆƒ…Š‹‡˜‹‰ƒ—†‹–‘„Œ‡…–‹˜‡•Ǣ
IA
Ȅ ’”‘–‡…–‹‰–Š‡Š‡ƒŽ–Šƒ†•ƒˆ‡–›‘ˆ–Š‡ƒ—†‹––‡ƒ‡„‡”•†—”‹‰–Š‡ƒ—†‹–ǡ‹…Ž—†‹‰‡•—”‹‰
…‘’Ž‹ƒ…‡‘ˆ–Š‡ƒ—†‹–‘”•™‹–Š–Š‡”‡Ž‡˜ƒ–Š‡ƒŽ–Šƒ†•ƒˆ‡–›ǡƒ†•‡…—”‹–›ƒ””ƒ‰‡‡–•Ǣ
OP

Ȅ †‹”‡…–‹‰–Š‡ƒ—†‹––‡ƒ‡„‡”•Ǣ
-C

Ȅ ’”‘˜‹†‹‰†‹”‡…–‹‘ƒ†‰—‹†ƒ…‡–‘ƒ—†‹–‘”•Ǧ‹Ǧ–”ƒ‹‹‰Ǣ
Ȅ ’”‡˜‡–‹‰ ƒ† ”‡•‘Ž˜‹‰ …‘ϐŽ‹…–• ƒ† ’”‘„Ž‡• –Šƒ– …ƒ ‘……—” †—”‹‰ –Š‡ ƒ—†‹–ǡ ‹…Ž—†‹‰
–Š‘•‡™‹–Š‹–Š‡ƒ—†‹––‡ƒǡƒ•‡…‡••ƒ”›Ǥ
S
SG

‡Ȍ ”‡’”‡•‡––Š‡ƒ—†‹––‡ƒ‹…‘—‹…ƒ–‹‘•™‹–Š–Š‡‹†‹˜‹†—ƒŽȋ•Ȍƒƒ‰‹‰–Š‡ƒ—†‹–’”‘‰”ƒ‡ǡ
–Š‡ƒ—†‹–…Ž‹‡–ƒ†–Š‡ƒ—†‹–‡‡Ǣ
ˆȌ Ž‡ƒ†–Š‡ƒ—†‹––‡ƒ–‘”‡ƒ…Š–Š‡ƒ—†‹–…‘…Ž—•‹‘•Ǣ
E

‰Ȍ ’”‡’ƒ”‡ƒ†…‘’Ž‡–‡–Š‡ƒ—†‹–”‡’‘”–Ǥ
AD

7.2.3.5 Knowledge and skills for auditing multiple disciplines

ED

Š‡ ƒ—†‹–‹‰ —Ž–‹’Ž‡ †‹•…‹’Ž‹‡ ƒƒ‰‡‡– •›•–‡•ǡ –Š‡ ƒ—†‹– –‡ƒ ‡„‡” •Š‘—Ž† Šƒ˜‡ ƒ
—†‡”•–ƒ†‹‰‘ˆ–Š‡‹–‡”ƒ…–‹‘•ƒ†•›‡”‰›„‡–™‡‡–Š‡†‹ˆˆ‡”‡–ƒƒ‰‡‡–•›•–‡•Ǥ
RI

—†‹––‡ƒŽ‡ƒ†‡”••Š‘—Ž†—†‡”•–ƒ†–Š‡”‡“—‹”‡‡–•‘ˆ‡ƒ…Š‘ˆ–Š‡ƒƒ‰‡‡–•›•–‡•–ƒ†ƒ”†•
„‡‹‰ƒ—†‹–‡†ƒ†”‡…‘‰‹œ‡–Š‡Ž‹‹–•‘ˆ–Š‡‹”…‘’‡–‡…‡‹‡ƒ…Š‘ˆ–Š‡†‹•…‹’Ž‹‡•Ǥ
OP

 —†‹–•‘ˆ—Ž–‹’Ž‡†‹•…‹’Ž‹‡•†‘‡•‹—Ž–ƒ‡‘—•Ž›…ƒ„‡†‘‡ƒ•ƒ…‘„‹‡†ƒ—†‹–‘”ƒ•ƒƒ—†‹–‘ˆ
ƒ‹–‡‰”ƒ–‡†ƒƒ‰‡‡–•›•–‡–Šƒ–…‘˜‡”•—Ž–‹’Ž‡†‹•…‹’Ž‹‡•Ǥ
PR

7.2.4 Achieving auditor competence

—†‹–‘”…‘’‡–‡…‡…ƒ„‡ƒ…“—‹”‡†—•‹‰ƒ…‘„‹ƒ–‹‘‘ˆ–Š‡ˆ‘ŽŽ‘™‹‰ǣ
ƒȌ •—……‡••ˆ—ŽŽ›…‘’Ž‡–‹‰–”ƒ‹‹‰’”‘‰”ƒ‡•–Šƒ–…‘˜‡”‰‡‡”‹…ƒ—†‹–‘”‘™Ž‡†‰‡ƒ†•‹ŽŽ•Ǣ
„Ȍ ‡š’‡”‹‡…‡ ‹ ƒ ”‡Ž‡˜ƒ– –‡…Š‹…ƒŽǡ ƒƒ‰‡”‹ƒŽ ‘” ’”‘ˆ‡••‹‘ƒŽ ’‘•‹–‹‘ ‹˜‘Ž˜‹‰ –Š‡ ‡š‡”…‹•‡ ‘ˆ
Œ—†‰‡‡–ǡ †‡…‹•‹‘ ƒ‹‰ǡ ’”‘„Ž‡ •‘Ž˜‹‰ ƒ† …‘—‹…ƒ–‹‘ ™‹–Š ƒƒ‰‡”•ǡ ’”‘ˆ‡••‹‘ƒŽ•ǡ
’‡‡”•ǡ…—•–‘‡”•ƒ†‘–Š‡””‡Ž‡˜ƒ–‹–‡”‡•–‡†’ƒ”–‹‡•Ǣ
…Ȍ ‡†—…ƒ–‹‘Ȁ–”ƒ‹‹‰ ƒ† ‡š’‡”‹‡…‡ ‹ ƒ •’‡…‹ϐ‹… ƒƒ‰‡‡– •›•–‡ †‹•…‹’Ž‹‡ ƒ† •‡…–‘” –Šƒ–
…‘–”‹„—–‡–‘–Š‡†‡˜‡Ž‘’‡–‘ˆ‘˜‡”ƒŽŽ…‘’‡–‡…‡Ǣ

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ISO 19011:2018(E)

†Ȍ ƒ—†‹–‡š’‡”‹‡…‡ƒ…“—‹”‡†—†‡”–Š‡•—’‡”˜‹•‹‘‘ˆƒƒ—†‹–‘”…‘’‡–‡–‹–Š‡•ƒ‡†‹•…‹’Ž‹‡Ǥ
 —……‡••ˆ—Ž …‘’Ž‡–‹‘ ‘ˆ ƒ –”ƒ‹‹‰ …‘—”•‡ ™‹ŽŽ †‡’‡† ‘ –Š‡ –›’‡ ‘ˆ …‘—”•‡Ǥ ‘” …‘—”•‡• ™‹–Š ƒ
‡šƒ‹ƒ–‹‘ …‘’‘‡– ‹– …ƒ ‡ƒ •—……‡••ˆ—ŽŽ› ’ƒ••‹‰ –Š‡ ‡šƒ‹ƒ–‹‘Ǥ ‘” ‘–Š‡” …‘—”•‡•ǡ ‹– …ƒ ‡ƒ
’ƒ”–‹…‹’ƒ–‹‰‹ƒ†…‘’Ž‡–‹‰–Š‡…‘—”•‡Ǥ

HO
7.2.5 Achieving audit team leader competence

 ƒ—†‹– –‡ƒ Ž‡ƒ†‡” •Š‘—Ž† Šƒ˜‡ ƒ…“—‹”‡† ƒ††‹–‹‘ƒŽ ƒ—†‹– ‡š’‡”‹‡…‡ –‘ †‡˜‡Ž‘’ –Š‡ …‘’‡–‡…‡

AL
described in ͹ǤʹǤ͵ǤͶǤŠ‹•ƒ††‹–‹‘ƒŽ‡š’‡”‹‡…‡•Š‘—Ž†Šƒ˜‡„‡‡‰ƒ‹‡†„›™‘”‹‰—†‡”–Š‡†‹”‡…–‹‘
ƒ†‰—‹†ƒ…‡‘ˆƒ†‹ˆˆ‡”‡–ƒ—†‹––‡ƒŽ‡ƒ†‡”Ǥ

AB
7.3 Establishing auditor evaluation criteria

TR
Š‡…”‹–‡”‹ƒ•Š‘—Ž†„‡“—ƒŽ‹–ƒ–‹˜‡ȋ•—…Šƒ•Šƒ˜‹‰†‡‘•–”ƒ–‡††‡•‹”‡†„‡Šƒ˜‹‘—”ǡ‘™Ž‡†‰‡‘”–Š‡
’‡”ˆ‘”ƒ…‡‘ˆ–Š‡•‹ŽŽ•ǡ‹–”ƒ‹‹‰‘”‹–Š‡™‘”’Žƒ…‡Ȍƒ†“—ƒ–‹–ƒ–‹˜‡ȋ•—…Šƒ•–Š‡›‡ƒ”•‘ˆ™‘”
‡š’‡”‹‡…‡ƒ†‡†—…ƒ–‹‘ǡ—„‡”‘ˆƒ—†‹–•…‘†—…–‡†ǡŠ‘—”•‘ˆƒ—†‹––”ƒ‹‹‰ȌǤ

7.4 Selecting appropriate auditor evaluation method DE

IA
Š‡‡˜ƒŽ—ƒ–‹‘•Š‘—Ž†„‡…‘†—…–‡†—•‹‰–™‘‘”‘”‡‘ˆ–Š‡‡–Š‘†•‰‹˜‡‹ƒ„Ž‡ʹ. In using ƒ„Ž‡ʹǡ
the following should be noted:
OP

ƒȌ –Š‡‡–Š‘†•‘—–Ž‹‡†”‡’”‡•‡–ƒ”ƒ‰‡‘ˆ‘’–‹‘•ƒ†ƒ›‘–ƒ’’Ž›‹ƒŽŽ•‹–—ƒ–‹‘•Ǣ
„Ȍ –Š‡˜ƒ”‹‘—•‡–Š‘†•‘—–Ž‹‡†ƒ›†‹ˆˆ‡”‹–Š‡‹””‡Ž‹ƒ„‹Ž‹–›Ǣ
-C

…Ȍ ƒ…‘„‹ƒ–‹‘‘ˆ‡–Š‘†••Š‘—Ž†„‡—•‡†–‘‡•—”‡ƒ‘—–…‘‡–Šƒ–‹•‘„Œ‡…–‹˜‡ǡ…‘•‹•–‡–ǡˆƒ‹”
ƒ†”‡Ž‹ƒ„Ž‡Ǥ
S
SG

Table 2 — Auditor evaluation methods

Evaluation method Objectives Examples
Review of records ‘˜‡”‹ˆ›–Š‡„ƒ…‰”‘—†‘ˆ–Š‡ƒ—†‹–‘” ƒŽ›•‹•‘ˆ”‡…‘”†•‘ˆ‡†—…ƒ–‹‘ǡ–”ƒ‹‹‰ǡ
E

‡’Ž‘›‡–ǡ’”‘ˆ‡••‹‘ƒŽ…”‡†‡–‹ƒŽ•ƒ†
AD

ƒ—†‹–‹‰‡š’‡”‹‡…‡
‡‡†„ƒ… ‘’”‘˜‹†‡‹ˆ‘”ƒ–‹‘ƒ„‘—–Š‘™–Š‡ —”˜‡›•ǡ“—‡•–‹‘ƒ‹”‡•ǡ’‡”•‘ƒŽ”‡ˆ‡”-
’‡”ˆ‘”ƒ…‡‘ˆ–Š‡ƒ—†‹–‘”‹•’‡”…‡‹˜‡† ‡…‡•ǡ–‡•–‹‘‹ƒŽ•ǡ…‘’Žƒ‹–•ǡ’‡”ˆ‘”-
ED

ƒ…‡‡˜ƒŽ—ƒ–‹‘ǡ’‡‡””‡˜‹‡™
Interview ‘‡˜ƒŽ—ƒ–‡†‡•‹”‡†’”‘ˆ‡••‹‘ƒŽ„‡Šƒ˜- ‡”•‘ƒŽ‹–‡”˜‹‡™•
‹‘—”ƒ†…‘—‹…ƒ–‹‘•‹ŽŽ•ǡ–‘˜‡”‹ˆ›
RI

‹ˆ‘”ƒ–‹‘ƒ†–‡•–‘™Ž‡†‰‡ƒ†–‘
ƒ…“—‹”‡ƒ††‹–‹‘ƒŽ‹ˆ‘”ƒ–‹‘
OP

„•‡”˜ƒ–‹‘ ‘‡˜ƒŽ—ƒ–‡†‡•‹”‡†’”‘ˆ‡••‹‘ƒŽ„‡Šƒ˜- ‘Ž‡’Žƒ›‹‰ǡ™‹–‡••‡†ƒ—†‹–•ǡ‘Ǧ–Š‡ǦŒ‘„

‹‘—”ƒ†–Š‡ƒ„‹Ž‹–›–‘ƒ’’Ž›‘™Ž‡†‰‡ ’‡”ˆ‘”ƒ…‡
ƒ†•‹ŽŽ•
PR

Testing ‘‡˜ƒŽ—ƒ–‡†‡•‹”‡†„‡Šƒ˜‹‘—”ƒ†‘™Ž- ”ƒŽƒ†™”‹––‡‡šƒ•ǡ’•›…Š‘‡–”‹…

‡†‰‡ƒ†•‹ŽŽ•ƒ†–Š‡‹”ƒ’’Ž‹…ƒ–‹‘ testing
‘•–Ǧƒ—†‹–”‡˜‹‡™ ‘’”‘˜‹†‡‹ˆ‘”ƒ–‹‘‘–Š‡ƒ—†‹–‘”
’‡”ˆ‘”ƒ…‡†—”‹‰–Š‡ƒ—†‹–ƒ…–‹˜‹–‹‡•ǡ
‹†‡–‹ˆ›•–”‡‰–Š•ƒ†‘’’‘”–—‹–‹‡•ˆ‘”
improvement
‡˜‹‡™‘ˆ–Š‡ƒ—†‹–”‡’‘”–ǡ‹–‡”˜‹‡™•™‹–Š
–Š‡ƒ—†‹––‡ƒŽ‡ƒ†‡”ǡ–Š‡ƒ—†‹––‡ƒƒ†ǡ‹ˆ
ƒ’’”‘’”‹ƒ–‡ǡˆ‡‡†„ƒ…ˆ”‘–Š‡ƒ—†‹–‡‡

7.5 Conducting auditor evaluation

Š‡‹ˆ‘”ƒ–‹‘…‘ŽŽ‡…–‡†ƒ„‘—––Š‡ƒ—†‹–‘”—†‡”‡˜ƒŽ—ƒ–‹‘•Š‘—Ž†„‡…‘’ƒ”‡†ƒ‰ƒ‹•––Š‡…”‹–‡”‹ƒ
set in 7.2.3ǤŠ‡ƒƒ—†‹–‘”—†‡”‡˜ƒŽ—ƒ–‹‘™Š‘‹•‡š’‡…–‡†–‘’ƒ”–‹…‹’ƒ–‡‹–Š‡ƒ—†‹–’”‘‰”ƒ‡

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ISO 19011:2018(E)

†‘‡•‘–ˆ—Žϐ‹Ž–Š‡…”‹–‡”‹ƒǡ–Š‡ƒ††‹–‹‘ƒŽ–”ƒ‹‹‰ǡ™‘”‘”ƒ—†‹–‡š’‡”‹‡…‡•Š‘—Ž†„‡—†‡”–ƒ‡ƒ†
ƒ•—„•‡“—‡–”‡Ǧ‡˜ƒŽ—ƒ–‹‘•Š‘—Ž†„‡’‡”ˆ‘”‡†Ǥ

7.6 Maintaining and improving auditor competence

HO
—†‹–‘”•ƒ†ƒ—†‹––‡ƒŽ‡ƒ†‡”••Š‘—Ž†…‘–‹—ƒŽŽ›‹’”‘˜‡–Š‡‹”…‘’‡–‡…‡Ǥ—†‹–‘”••Š‘—Ž†ƒ‹–ƒ‹
–Š‡‹”ƒ—†‹–‹‰…‘’‡–‡…‡–Š”‘—‰Š”‡‰—Žƒ”’ƒ”–‹…‹’ƒ–‹‘‹ƒƒ‰‡‡–•›•–‡ƒ—†‹–•ƒ†…‘–‹—ƒŽ
’”‘ˆ‡••‹‘ƒŽ†‡˜‡Ž‘’‡–ǤŠ‹•ƒ›„‡ƒ…Š‹‡˜‡†–Š”‘—‰Š‡ƒ••—…Šƒ•ƒ††‹–‹‘ƒŽ™‘”‡š’‡”‹‡…‡ǡ

AL
–”ƒ‹‹‰ǡ’”‹˜ƒ–‡•–—†›ǡ…‘ƒ…Š‹‰ǡƒ––‡†ƒ…‡ƒ–‡‡–‹‰•ǡ•‡‹ƒ”•ƒ†…‘ˆ‡”‡…‡•‘”‘–Š‡””‡Ž‡˜ƒ–
ƒ…–‹˜‹–‹‡•Ǥ

AB
Š‡ ‹†‹˜‹†—ƒŽȋ•Ȍ ƒƒ‰‹‰ –Š‡ ƒ—†‹– ’”‘‰”ƒ‡ •Š‘—Ž† ‡•–ƒ„Ž‹•Š •—‹–ƒ„Ž‡ ‡…Šƒ‹•• ˆ‘” –Š‡
…‘–‹—ƒŽ‡˜ƒŽ—ƒ–‹‘‘ˆ–Š‡’‡”ˆ‘”ƒ…‡‘ˆ–Š‡ƒ—†‹–‘”•ƒ†ƒ—†‹––‡ƒŽ‡ƒ†‡”•Ǥ

TR
Š‡…‘–‹—ƒŽ’”‘ˆ‡••‹‘ƒŽ†‡˜‡Ž‘’‡–ƒ…–‹˜‹–‹‡••Š‘—Ž†–ƒ‡‹–‘ƒ……‘—––Š‡ˆ‘ŽŽ‘™‹‰ǣ
ƒȌ …Šƒ‰‡•‹–Š‡‡‡†•‘ˆ–Š‡‹†‹˜‹†—ƒŽƒ†–Š‡‘”‰ƒ‹œƒ–‹‘”‡•’‘•‹„Ž‡ˆ‘”–Š‡…‘†—…–‘ˆ–Š‡ƒ—†‹–Ǣ

DE
„Ȍ †‡˜‡Ž‘’‡–•‹–Š‡’”ƒ…–‹…‡‘ˆƒ—†‹–‹‰‹…Ž—†‹‰–Š‡—•‡‘ˆ–‡…Š‘Ž‘‰›Ǣ
…Ȍ ”‡Ž‡˜ƒ–•–ƒ†ƒ”†•‹…Ž—†‹‰‰—‹†ƒ…‡Ȁ•—’’‘”–‹‰†‘…—‡–•ƒ†‘–Š‡””‡“—‹”‡‡–•Ǣ
IA
†Ȍ …Šƒ‰‡•‹•‡…–‘”‘”†‹•…‹’Ž‹‡•Ǥ
OP
-C
S
SG
E
AD
ED
RI
OP
PR

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ISO 19011:2018(E)

Annex A
ȋ‹ˆ‘”ƒ–‹˜‡Ȍ

Additional guidance for auditors planning and conducting audits

HO
AL
A.1 Applying audit methods

AB
 ƒ—†‹– …ƒ „‡ ’‡”ˆ‘”‡† —•‹‰ ƒ ”ƒ‰‡ ‘ˆ ƒ—†‹– ‡–Š‘†•Ǥ  ‡š’Žƒƒ–‹‘ ‘ˆ …‘‘Ž› —•‡† ƒ—†‹–
‡–Š‘†•…ƒ„‡ˆ‘—†‹–Š‹•ƒ‡šǤŠ‡ƒ—†‹–‡–Š‘†•…Š‘•‡ˆ‘”ƒƒ—†‹–†‡’‡†‘–Š‡†‡ϐ‹‡†ƒ—†‹–

TR
‘„Œ‡…–‹˜‡•ǡ•…‘’‡ƒ†…”‹–‡”‹ƒǡƒ•™‡ŽŽƒ•†—”ƒ–‹‘ƒ†Ž‘…ƒ–‹‘Ǥ˜ƒ‹Žƒ„Ž‡ƒ—†‹–‘”…‘’‡–‡…‡ƒ†ƒ›
—…‡”–ƒ‹–›ƒ”‹•‹‰ˆ”‘–Š‡ƒ’’Ž‹…ƒ–‹‘‘ˆƒ—†‹–‡–Š‘†••Š‘—Ž†ƒŽ•‘„‡…‘•‹†‡”‡†Ǥ’’Ž›‹‰ƒ˜ƒ”‹‡–›
ƒ†…‘„‹ƒ–‹‘‘ˆ†‹ˆˆ‡”‡–ƒ—†‹–‡–Š‘†•…ƒ‘’–‹‹œ‡–Š‡‡ˆϐ‹…‹‡…›ƒ†‡ˆˆ‡…–‹˜‡‡••‘ˆ–Š‡ƒ—†‹–

DE
’”‘…‡••ƒ†‹–•‘—–…‘‡Ǥ
‡”ˆ‘”ƒ…‡ ‘ˆ ƒ ƒ—†‹– ‹˜‘Ž˜‡• ƒ ‹–‡”ƒ…–‹‘ ƒ‘‰ ‹†‹˜‹†—ƒŽ• ™‹–Š‹ –Š‡ ƒƒ‰‡‡– •›•–‡
„‡‹‰ ƒ—†‹–‡† ƒ† –Š‡ –‡…Š‘Ž‘‰› —•‡† –‘ …‘†—…– –Š‡ ƒ—†‹–Ǥ ƒ„Ž‡ Ǥͳ ’”‘˜‹†‡• ‡šƒ’Ž‡• ‘ˆ ƒ—†‹–
IA
‡–Š‘†•–Šƒ–…ƒ„‡—•‡†ǡ•‹‰Ž›‘”‹…‘„‹ƒ–‹‘ǡ‹‘”†‡”–‘ƒ…Š‹‡˜‡–Š‡ƒ—†‹–‘„Œ‡…–‹˜‡•Ǥˆƒƒ—†‹–
‹˜‘Ž˜‡• –Š‡ —•‡ ‘ˆ ƒ ƒ—†‹– –‡ƒ ™‹–Š —Ž–‹’Ž‡ ‡„‡”•ǡ „‘–Š ‘Ǧ•‹–‡ ƒ† ”‡‘–‡ ‡–Š‘†• ƒ› „‡
OP

—•‡†•‹—Ž–ƒ‡‘—•Ž›Ǥ
 ††‹–‹‘ƒŽ‹ˆ‘”ƒ–‹‘‘˜‹•‹–‹‰’Š›•‹…ƒŽŽ‘…ƒ–‹‘•‹•‰‹˜‡‹A.15.
-C

Table A.1 — Audit methods

S

Extent of involvement Location of the auditor

SG

between the auditor

and the auditee On-site Remote
Human interaction Conducting interviews ‹ƒ‹–‡”ƒ…–‹˜‡…‘—‹…ƒ–‹‘‡ƒ•ǣ
‘’Ž‡–‹‰…Š‡…Ž‹•–•ƒ†“—‡•–‹‘ƒ‹”‡• Ȅ…‘†—…–‹‰‹–‡”˜‹‡™•Ǣ
E

™‹–Šƒ—†‹–‡‡’ƒ”–‹…‹’ƒ–‹‘
AD

Ȅ‘„•‡”˜‹‰™‘”’‡”ˆ‘”‡†™‹–Š”‡-
‘†—…–‹‰†‘…—‡–”‡˜‹‡™™‹–Šƒ—- ‘–‡‰—‹†‡Ǣ
†‹–‡‡’ƒ”–‹…‹’ƒ–‹‘
Ȅ…‘’Ž‡–‹‰…Š‡…Ž‹•–•ƒ†“—‡•–‹‘ƒ‹”‡•Ǣ
ED

ƒ’Ž‹‰
Ȅ…‘†—…–‹‰†‘…—‡–”‡˜‹‡™™‹–Šƒ—-
†‹–‡‡’ƒ”–‹…‹’ƒ–‹‘Ǥ
RI

No human interaction Conducting document review (e.g. re- Conducting document review (e.g. re-
…‘”†•ǡ†ƒ–ƒƒƒŽ›•‹•Ȍ …‘”†•ǡ†ƒ–ƒƒƒŽ›•‹•Ȍ
OP

„•‡”˜‹‰™‘”’‡”ˆ‘”‡† „•‡”˜‹‰™‘”’‡”ˆ‘”‡†˜‹ƒ•—”˜‡‹Ž-
Žƒ…‡‡ƒ•ǡ…‘•‹†‡”‹‰•‘…‹ƒŽƒ†•–ƒ–-
Conducting on-site visit
—–‘”›ƒ†”‡‰—Žƒ–‘”›”‡“—‹”‡‡–•
PR

‘’Ž‡–‹‰…Š‡…Ž‹•–•
ƒŽ›•‹‰†ƒ–ƒ
ƒ’Ž‹‰ȋ‡Ǥ‰Ǥ’”‘†—…–•Ȍ
Ǧ•‹–‡ ƒ—†‹– ƒ…–‹˜‹–‹‡• ƒ”‡ ’‡”ˆ‘”‡† ƒ– –Š‡ Ž‘…ƒ–‹‘ ‘ˆ –Š‡ ƒ—†‹–‡‡Ǥ ‡‘–‡ ƒ—†‹– ƒ…–‹˜‹–‹‡• ƒ”‡ ’‡”ˆ‘”‡† ƒ– ƒ› ’Žƒ…‡
‘–Š‡”–Šƒ–Š‡Ž‘…ƒ–‹‘‘ˆ–Š‡ƒ—†‹–‡‡ǡ”‡‰ƒ”†Ž‡••‘ˆ–Š‡†‹•–ƒ…‡Ǥ
–‡”ƒ…–‹˜‡ ƒ—†‹– ƒ…–‹˜‹–‹‡• ‹˜‘Ž˜‡ ‹–‡”ƒ…–‹‘ „‡–™‡‡ –Š‡ ƒ—†‹–‡‡ǯ• ’‡”•‘‡Ž ƒ† –Š‡ ƒ—†‹– –‡ƒǤ ‘Ǧ‹–‡”ƒ…–‹˜‡
ƒ—†‹– ƒ…–‹˜‹–‹‡• ‹˜‘Ž˜‡ ‘ Š—ƒ ‹–‡”ƒ…–‹‘ ™‹–Š ‹†‹˜‹†—ƒŽ• ”‡’”‡•‡–‹‰ –Š‡ ƒ—†‹–‡‡ „—– †‘ ‹˜‘Ž˜‡ ‹–‡”ƒ…–‹‘ ™‹–Š
‡“—‹’‡–ǡˆƒ…‹Ž‹–‹‡•ƒ††‘…—‡–ƒ–‹‘Ǥ

Š‡”‡•’‘•‹„‹Ž‹–›‘ˆ–Š‡‡ˆˆ‡…–‹˜‡ƒ’’Ž‹…ƒ–‹‘‘ˆƒ—†‹–‡–Š‘†•ˆ‘”ƒ›‰‹˜‡ƒ—†‹–‹–Š‡’Žƒ‹‰•–ƒ‰‡
”‡ƒ‹•™‹–Š‡‹–Š‡”–Š‡‹†‹˜‹†—ƒŽȋ•Ȍƒƒ‰‹‰–Š‡ƒ—†‹–’”‘‰”ƒ‡‘”–Š‡ƒ—†‹––‡ƒŽ‡ƒ†‡”ǤŠ‡ƒ—†‹–
–‡ƒŽ‡ƒ†‡”Šƒ•–Š‹•”‡•’‘•‹„‹Ž‹–›ˆ‘”…‘†—…–‹‰–Š‡ƒ—†‹–ƒ…–‹˜‹–‹‡•Ǥ

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ISO 19011:2018(E)

Š‡ˆ‡ƒ•‹„‹Ž‹–›‘ˆ”‡‘–‡ƒ—†‹–ƒ…–‹˜‹–‹‡•…ƒ†‡’‡†‘•‡˜‡”ƒŽˆƒ…–‘”•ȋ‡Ǥ‰Ǥ–Š‡Ž‡˜‡Ž‘ˆ”‹•–‘ƒ…Š‹‡˜‹‰
–Š‡ ƒ—†‹– ‘„Œ‡…–‹˜‡•ǡ –Š‡ Ž‡˜‡Ž ‘ˆ …‘ϐ‹†‡…‡ „‡–™‡‡ ƒ—†‹–‘” ƒ† ƒ—†‹–‡‡ǯ• ’‡”•‘‡Ž ƒ† ”‡‰—Žƒ–‘”›
”‡“—‹”‡‡–•ȌǤ
––Š‡Ž‡˜‡Ž‘ˆ–Š‡ƒ—†‹–’”‘‰”ƒ‡ǡ‹–•Š‘—Ž†„‡‡•—”‡†–Šƒ––Š‡—•‡‘ˆ”‡‘–‡ƒ†‘Ǧ•‹–‡ƒ’’Ž‹…ƒ–‹‘
‘ˆ ƒ—†‹– ‡–Š‘†• ‹• •—‹–ƒ„Ž‡ ƒ† „ƒŽƒ…‡†ǡ ‹ ‘”†‡” –‘ ‡•—”‡ •ƒ–‹•ˆƒ…–‘”› ƒ…Š‹‡˜‡‡– ‘ˆ ƒ—†‹–

HO
’”‘‰”ƒ‡‘„Œ‡…–‹˜‡•Ǥ

AL
A.2 Process approach to auditing
Š‡ —•‡ ‘ˆ ƒ Dz’”‘…‡•• ƒ’’”‘ƒ…Šdz ‹• ƒ ”‡“—‹”‡‡– ˆ‘” ƒŽŽ  ƒƒ‰‡‡– •›•–‡ •–ƒ†ƒ”†• ‹

AB
ƒ……‘”†ƒ…‡ ™‹–Š Ȁ ‹”‡…–‹˜‡•ǡ ƒ”– ͳǡ ‡š Ǥ —†‹–‘”• •Š‘—Ž† —†‡”•–ƒ† –Šƒ– ƒ—†‹–‹‰ ƒ
ƒƒ‰‡‡–•›•–‡‹•ƒ—†‹–‹‰ƒ‘”‰ƒ‹œƒ–‹‘ǯ•’”‘…‡••‡•ƒ†–Š‡‹”‹–‡”ƒ…–‹‘•‹”‡Žƒ–‹‘–‘‘‡‘”

TR
‘”‡ƒƒ‰‡‡–•›•–‡•–ƒ†ƒ”†ȋ•ȌǤ‘•‹•–‡–ƒ†’”‡†‹…–ƒ„Ž‡”‡•—Ž–•ƒ”‡ƒ…Š‹‡˜‡†‘”‡‡ˆˆ‡…–‹˜‡Ž›
ƒ†‡ˆϐ‹…‹‡–Ž›™Š‡ƒ…–‹˜‹–‹‡•ƒ”‡—†‡”•–‘‘†ƒ†ƒƒ‰‡†ƒ•‹–‡””‡Žƒ–‡†’”‘…‡••‡•–Šƒ–ˆ—…–‹‘ƒ•
ƒ…‘Š‡”‡–•›•–‡Ǥ

A.3 Professional judgement DE

IA
—†‹–‘”• •Š‘—Ž† ƒ’’Ž› ’”‘ˆ‡••‹‘ƒŽ Œ—†‰‡‡– †—”‹‰ –Š‡ ƒ—†‹– ’”‘…‡•• ƒ† ƒ˜‘‹† …‘…‡–”ƒ–‹‰ ‘
–Š‡ •’‡…‹ϐ‹… ”‡“—‹”‡‡–• ‘ˆ ‡ƒ…Š …Žƒ—•‡ ‘ˆ –Š‡ •–ƒ†ƒ”† ƒ– –Š‡ ‡š’‡•‡ ‘ˆ ƒ…Š‹‡˜‹‰ –Š‡ ‹–‡†‡†
OP

‘—–…‘‡ ‘ˆ –Š‡ ƒƒ‰‡‡– •›•–‡Ǥ ‘‡  ƒƒ‰‡‡– •›•–‡ •–ƒ†ƒ”† …Žƒ—•‡• †‘ ‘– ”‡ƒ†‹Ž›
Ž‡†–Š‡•‡Ž˜‡•–‘ƒ—†‹–‹–‡”•‘ˆ…‘’ƒ”‹•‘„‡–™‡‡ƒ•‡–‘ˆ…”‹–‡”‹ƒƒ†–Š‡…‘–‡–‘ˆƒ’”‘…‡†—”‡
‘”™‘”‹•–”—…–‹‘Ǥ–Š‡•‡•‹–—ƒ–‹‘•ǡƒ—†‹–‘”••Š‘—Ž†—•‡–Š‡‹”’”‘ˆ‡••‹‘ƒŽŒ—†‰‡‡––‘†‡–‡”‹‡
-C

™Š‡–Š‡”–Š‡‹–‡–‘ˆ–Š‡…Žƒ—•‡Šƒ•„‡‡‡–Ǥ

A.4 Performance results

S
SG

—†‹–‘”• •Š‘—Ž† „‡ ˆ‘…—•‡† ‘ –Š‡ ‹–‡†‡† ”‡•—Ž– ‘ˆ –Š‡ ƒƒ‰‡‡– •›•–‡ –Š”‘—‰Š‘—– –Š‡ ƒ—†‹–
’”‘…‡••ǤŠ‹Ž‡’”‘…‡••‡•ƒ†™Šƒ––Š‡›ƒ…Š‹‡˜‡ƒ”‡‹’‘”–ƒ–ǡ–Š‡”‡•—Ž–‘ˆ–Š‡ƒƒ‰‡‡–•›•–‡
ƒ† ‹–• ’‡”ˆ‘”ƒ…‡ ƒ”‡ ™Šƒ– …‘—–•Ǥ – ‹• ƒŽ•‘ ‹’‘”–ƒ– –‘ …‘•‹†‡” –Š‡ Ž‡˜‡Ž ‘ˆ –Š‡ ‹–‡‰”ƒ–‹‘ ‘ˆ
†‹ˆˆ‡”‡–ƒƒ‰‡‡–•›•–‡•ƒ†–Š‡‹”‹–‡†‡†”‡•—Ž–•Ǥ
E
AD

Š‡ƒ„•‡…‡‘ˆƒ’”‘…‡••‘”†‘…—‡–ƒ–‹‘…ƒ„‡‹’‘”–ƒ–‹ƒŠ‹‰Š”‹•‘”…‘’Ž‡š‘”‰ƒ‹œƒ–‹‘„—–
‘–•‘•‹‰‹ϐ‹…ƒ–‹‘–Š‡”‘”‰ƒ‹œƒ–‹‘•Ǥ
ED

A.5 Verifying information

RI

•‘ˆƒ” ƒ• ’”ƒ…–‹…ƒ„Ž‡ǡ –Š‡ ƒ—†‹–‘”• •Š‘—Ž† …‘•‹†‡” ™Š‡–Š‡” –Š‡ ‹ˆ‘”ƒ–‹‘ ’”‘˜‹†‡• •—ˆϐ‹…‹‡–
‘„Œ‡…–‹˜‡‡˜‹†‡…‡–‘†‡‘•–”ƒ–‡–Šƒ–”‡“—‹”‡‡–•ƒ”‡„‡‹‰‡–ǡ•—…Šƒ•„‡‹‰ǣ
OP

ƒȌ …‘’Ž‡–‡ȋƒŽŽ‡š’‡…–‡†…‘–‡–‹•…‘–ƒ‹‡†‹–Š‡†‘…—‡–‡†‹ˆ‘”ƒ–‹‘ȌǢ
„Ȍ …‘””‡…–ȋ–Š‡…‘–‡–…‘ˆ‘”•–‘‘–Š‡””‡Ž‹ƒ„Ž‡•‘—”…‡••—…Šƒ••–ƒ†ƒ”†•ƒ†”‡‰—Žƒ–‹‘•ȌǢ
PR

…Ȍ …‘•‹•–‡–ȋ–Š‡†‘…—‡–‡†‹ˆ‘”ƒ–‹‘‹•…‘•‹•–‡–‹‹–•‡Žˆƒ†™‹–Š”‡Žƒ–‡††‘…—‡–•ȌǢ
†Ȍ …—””‡–ȋ–Š‡…‘–‡–‹•—’–‘†ƒ–‡ȌǤ
– •Š‘—Ž† ƒŽ•‘ „‡ …‘•‹†‡”‡† ™Š‡–Š‡” –Š‡ ‹ˆ‘”ƒ–‹‘ „‡‹‰ ˜‡”‹ϐ‹‡† ’”‘˜‹†‡• •—ˆϐ‹…‹‡– ‘„Œ‡…–‹˜‡
‡˜‹†‡…‡–‘†‡‘•–”ƒ–‡–Šƒ–”‡“—‹”‡‡–•ƒ”‡„‡‹‰‡–Ǥ
ˆ ‹ˆ‘”ƒ–‹‘ ‹• ’”‘˜‹†‡† ‹ ƒ ƒ‡” ‘–Š‡” –Šƒ ‡š’‡…–‡† ȋ‡Ǥ‰Ǥ „› †‹ˆˆ‡”‡– ‹†‹˜‹†—ƒŽ•ǡ ƒŽ–‡”ƒ–‡
‡†‹ƒȌǡ–Š‡‹–‡‰”‹–›‘ˆ–Š‡‡˜‹†‡…‡•Š‘—Ž†„‡ƒ••‡••‡†Ǥ
’‡…‹ϐ‹… …ƒ”‡ ‹• ‡‡†‡† ˆ‘” ‹ˆ‘”ƒ–‹‘ •‡…—”‹–› †—‡ –‘ ƒ’’Ž‹…ƒ„Ž‡ ”‡‰—Žƒ–‹‘• ‘ ’”‘–‡…–‹‘ ‘ˆ †ƒ–ƒ
ȋ‹ ’ƒ”–‹…—Žƒ” ˆ‘” ‹ˆ‘”ƒ–‹‘ ™Š‹…Š Ž‹‡• ‘—–•‹†‡ –Š‡ ƒ—†‹– •…‘’‡ǡ „—– ™Š‹…Š ‹• ƒŽ•‘ …‘–ƒ‹‡† ‹ –Š‡
document).

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ISO 19011:2018(E)

A.6 Sampling
A.6.1 General
—†‹–•ƒ’Ž‹‰–ƒ‡•’Žƒ…‡™Š‡‹–‹•‘–’”ƒ…–‹…ƒŽ‘”…‘•–‡ˆˆ‡…–‹˜‡–‘‡šƒ‹‡ƒŽŽƒ˜ƒ‹Žƒ„Ž‡‹ˆ‘”ƒ–‹‘

HO
†—”‹‰ƒƒ—†‹–ǡ‡Ǥ‰Ǥ”‡…‘”†•ƒ”‡–‘‘—‡”‘—•‘”–‘‘†‹•’‡”•‡†‰‡‘‰”ƒ’Š‹…ƒŽŽ›–‘Œ—•–‹ˆ›–Š‡‡šƒ‹ƒ–‹‘
‘ˆ‡˜‡”›‹–‡‹–Š‡’‘’—Žƒ–‹‘Ǥ—†‹–•ƒ’Ž‹‰‘ˆƒŽƒ”‰‡’‘’—Žƒ–‹‘‹•–Š‡’”‘…‡••‘ˆ•‡Ž‡…–‹‰Ž‡••–Šƒ
ͳͲͲ Ψ ‘ˆ –Š‡ ‹–‡• ™‹–Š‹ –Š‡ –‘–ƒŽ ƒ˜ƒ‹Žƒ„Ž‡ †ƒ–ƒ •‡– ȋ’‘’—Žƒ–‹‘Ȍ –‘ ‘„–ƒ‹ ƒ† ‡˜ƒŽ—ƒ–‡ ‡˜‹†‡…‡

AL
ƒ„‘—–•‘‡…Šƒ”ƒ…–‡”‹•–‹…‘ˆ–Šƒ–’‘’—Žƒ–‹‘ǡ‹‘”†‡”–‘ˆ‘”ƒ…‘…Ž—•‹‘…‘…‡”‹‰–Š‡’‘’—Žƒ–‹‘Ǥ
Š‡‘„Œ‡…–‹˜‡‘ˆƒ—†‹–•ƒ’Ž‹‰‹•–‘’”‘˜‹†‡‹ˆ‘”ƒ–‹‘ˆ‘”–Š‡ƒ—†‹–‘”–‘Šƒ˜‡…‘ϐ‹†‡…‡–Šƒ––Š‡

AB
ƒ—†‹–‘„Œ‡…–‹˜‡•…ƒ‘”™‹ŽŽ„‡ƒ…Š‹‡˜‡†Ǥ
Š‡”‹•ƒ••‘…‹ƒ–‡†™‹–Š•ƒ’Ž‹‰‹•–Šƒ––Š‡•ƒ’Ž‡•ƒ›‘–„‡”‡’”‡•‡–ƒ–‹˜‡‘ˆ–Š‡’‘’—Žƒ–‹‘ˆ”‘

TR
™Š‹…Š–Š‡›ƒ”‡•‡Ž‡…–‡†ǤŠ—•ǡ–Š‡ƒ—†‹–‘”̵•…‘…Ž—•‹‘ƒ›„‡„‹ƒ•‡†ƒ†„‡†‹ˆˆ‡”‡–ˆ”‘–Šƒ–™Š‹…Š
™‘—Ž†„‡”‡ƒ…Š‡†‹ˆ–Š‡™Š‘Ž‡’‘’—Žƒ–‹‘™ƒ•‡šƒ‹‡†ǤŠ‡”‡ƒ›„‡‘–Š‡””‹••†‡’‡†‹‰‘–Š‡
˜ƒ”‹ƒ„‹Ž‹–›™‹–Š‹–Š‡’‘’—Žƒ–‹‘–‘„‡•ƒ’Ž‡†ƒ†–Š‡‡–Š‘†…Š‘•‡Ǥ
—†‹–•ƒ’Ž‹‰–›’‹…ƒŽŽ›‹˜‘Ž˜‡•–Š‡ˆ‘ŽŽ‘™‹‰•–‡’•ǣ
ƒȌ ‡•–ƒ„Ž‹•Š‹‰–Š‡‘„Œ‡…–‹˜‡•‘ˆ•ƒ’Ž‹‰Ǣ
DE
IA
„Ȍ •‡Ž‡…–‹‰–Š‡‡š–‡–ƒ†…‘’‘•‹–‹‘‘ˆ–Š‡’‘’—Žƒ–‹‘–‘„‡•ƒ’Ž‡†Ǣ
OP

…Ȍ •‡Ž‡…–‹‰ƒ•ƒ’Ž‹‰‡–Š‘†Ǣ
†Ȍ †‡–‡”‹‹‰–Š‡•ƒ’Ž‡•‹œ‡–‘„‡–ƒ‡Ǣ
-C

‡Ȍ …‘†—…–‹‰–Š‡•ƒ’Ž‹‰ƒ…–‹˜‹–›Ǣ
ˆȌ …‘’‹Ž‹‰ǡ‡˜ƒŽ—ƒ–‹‰ǡ”‡’‘”–‹‰ƒ††‘…—‡–‹‰”‡•—Ž–•Ǥ
S
SG

Š‡ •ƒ’Ž‹‰ǡ …‘•‹†‡”ƒ–‹‘ •Š‘—Ž† „‡ ‰‹˜‡ –‘ –Š‡ “—ƒŽ‹–› ‘ˆ –Š‡ ƒ˜ƒ‹Žƒ„Ž‡ †ƒ–ƒǡ ƒ• •ƒ’Ž‹‰
‹•—ˆϐ‹…‹‡–ƒ†‹ƒ……—”ƒ–‡†ƒ–ƒ™‹ŽŽ‘–’”‘˜‹†‡ƒ—•‡ˆ—Ž”‡•—Ž–ǤŠ‡•‡Ž‡…–‹‘‘ˆƒƒ’’”‘’”‹ƒ–‡•ƒ’Ž‡
•Š‘—Ž†„‡„ƒ•‡†‘„‘–Š–Š‡•ƒ’Ž‹‰‡–Š‘†ƒ†–Š‡–›’‡‘ˆ†ƒ–ƒ”‡“—‹”‡†ǡ‡Ǥ‰Ǥ–‘‹ˆ‡”ƒ’ƒ”–‹…—Žƒ”
„‡Šƒ˜‹‘—”’ƒ––‡”‘”†”ƒ™‹ˆ‡”‡…‡•ƒ…”‘••ƒ’‘’—Žƒ–‹‘Ǥ
E
AD

‡’‘”–‹‰ ‘ –Š‡ •ƒ’Ž‡ •‡Ž‡…–‡† …‘—Ž† –ƒ‡ ‹–‘ ƒ……‘—– –Š‡ •ƒ’Ž‡ •‹œ‡ǡ •‡Ž‡…–‹‘ ‡–Š‘† ƒ†
‡•–‹ƒ–‡•ƒ†‡„ƒ•‡†‘–Š‡•ƒ’Ž‡ƒ†–Š‡…‘ϐ‹†‡…‡Ž‡˜‡ŽǤ
ED

—†‹–•…ƒ—•‡‡‹–Š‡”Œ—†‰‡‡–Ǧ„ƒ•‡†•ƒ’Ž‹‰ȋ•‡‡A.6.2Ȍ‘”•–ƒ–‹•–‹…ƒŽ•ƒ’Ž‹‰ȋ•‡‡A.6.3).

A.6.2 Judgement-based sampling

RI

—†‰‡‡–Ǧ„ƒ•‡†•ƒ’Ž‹‰”‡Ž‹‡•‘–Š‡…‘’‡–‡…‡ƒ†‡š’‡”‹‡…‡‘ˆ–Š‡ƒ—†‹––‡ƒȋ•‡‡Žƒ—•‡͹).
OP

‘”Œ—†‰‡‡–Ǧ„ƒ•‡†•ƒ’Ž‹‰ǡ–Š‡ˆ‘ŽŽ‘™‹‰…ƒ„‡…‘•‹†‡”‡†ǣ
ƒȌ ’”‡˜‹‘—•ƒ—†‹–‡š’‡”‹‡…‡™‹–Š‹–Š‡ƒ—†‹–•…‘’‡Ǣ
PR

„Ȍ …‘’Ž‡š‹–›‘ˆ”‡“—‹”‡‡–•ȋ‹…Ž—†‹‰•–ƒ–—–‘”›ƒ†”‡‰—Žƒ–‘”›”‡“—‹”‡‡–•Ȍ–‘ƒ…Š‹‡˜‡–Š‡ƒ—†‹–
‘„Œ‡…–‹˜‡•Ǣ
…Ȍ …‘’Ž‡š‹–›ƒ†‹–‡”ƒ…–‹‘‘ˆ–Š‡‘”‰ƒ‹œƒ–‹‘ǯ•’”‘…‡••‡•ƒ†ƒƒ‰‡‡–•›•–‡‡Ž‡‡–•Ǣ
†Ȍ †‡‰”‡‡‘ˆ…Šƒ‰‡‹–‡…Š‘Ž‘‰›ǡŠ—ƒˆƒ…–‘”‘”ƒƒ‰‡‡–•›•–‡Ǣ
‡Ȍ ’”‡˜‹‘—•Ž›‹†‡–‹ϐ‹‡†•‹‰‹ϐ‹…ƒ–”‹••ƒ†‘’’‘”–—‹–‹‡•ˆ‘”‹’”‘˜‡‡–Ǣ
ˆȌ ‘—–’—–ˆ”‘‘‹–‘”‹‰‘ˆƒƒ‰‡‡–•›•–‡•Ǥ
 †”ƒ™„ƒ… –‘ Œ—†‰‡‡–Ǧ„ƒ•‡† •ƒ’Ž‹‰ ‹• –Šƒ– –Š‡”‡ …ƒ „‡ ‘ •–ƒ–‹•–‹…ƒŽ ‡•–‹ƒ–‡ ‘ˆ –Š‡ ‡ˆˆ‡…– ‘ˆ
—…‡”–ƒ‹–›‹–Š‡ϐ‹†‹‰•‘ˆ–Š‡ƒ—†‹–ƒ†–Š‡…‘…Ž—•‹‘•”‡ƒ…Š‡†Ǥ

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ISO 19011:2018(E)

A.6.3 Statistical sampling

ˆ –Š‡ †‡…‹•‹‘ ‹• ƒ†‡ –‘ —•‡ •–ƒ–‹•–‹…ƒŽ •ƒ’Ž‹‰ǡ –Š‡ •ƒ’Ž‹‰ ’Žƒ •Š‘—Ž† „‡ „ƒ•‡† ‘ –Š‡ ƒ—†‹–
‘„Œ‡…–‹˜‡•ƒ†™Šƒ–‹•‘™ƒ„‘—––Š‡…Šƒ”ƒ…–‡”‹•–‹…•‘ˆ‘˜‡”ƒŽŽ’‘’—Žƒ–‹‘ˆ”‘™Š‹…Š–Š‡•ƒ’Ž‡•
ƒ”‡–‘„‡–ƒ‡Ǥ

HO
–ƒ–‹•–‹…ƒŽ •ƒ’Ž‹‰ †‡•‹‰ —•‡• ƒ •ƒ’Ž‡ •‡Ž‡…–‹‘ ’”‘…‡•• „ƒ•‡† ‘ ’”‘„ƒ„‹Ž‹–› –Š‡‘”›Ǥ ––”‹„—–‡Ǧ
„ƒ•‡† •ƒ’Ž‹‰ ‹• —•‡† ™Š‡ –Š‡”‡ ƒ”‡ ‘Ž› –™‘ ’‘••‹„Ž‡ •ƒ’Ž‡ ‘—–…‘‡• ˆ‘” ‡ƒ…Š •ƒ’Ž‡
ȋ‡Ǥ‰Ǥ…‘””‡…–Ȁ‹…‘””‡…–‘”’ƒ••Ȁˆƒ‹ŽȌǤƒ”‹ƒ„Ž‡Ǧ„ƒ•‡†•ƒ’Ž‹‰‹•—•‡†™Š‡–Š‡•ƒ’Ž‡‘—–…‘‡•‘……—”

AL
‹ƒ…‘–‹—‘—•”ƒ‰‡Ǥ
Š‡ •ƒ’Ž‹‰ ’Žƒ •Š‘—Ž† –ƒ‡ ‹–‘ ƒ……‘—– ™Š‡–Š‡” –Š‡ ‘—–…‘‡• „‡‹‰ ‡šƒ‹‡† ƒ”‡ Ž‹‡Ž› –‘ „‡

AB
ƒ––”‹„—–‡Ǧ„ƒ•‡† ‘” ˜ƒ”‹ƒ„Ž‡Ǧ„ƒ•‡†Ǥ ‘” ‡šƒ’Ž‡ǡ ™Š‡ ‡˜ƒŽ—ƒ–‹‰ …‘ˆ‘”‹–› ‘ˆ …‘’Ž‡–‡† ˆ‘”• –‘
–Š‡”‡“—‹”‡‡–••‡–‘—–‹ƒ’”‘…‡†—”‡ǡƒƒ––”‹„—–‡Ǧ„ƒ•‡†ƒ’’”‘ƒ…Š…‘—Ž†„‡—•‡†ǤŠ‡‡šƒ‹‹‰

TR
–Š‡‘……—””‡…‡‘ˆˆ‘‘†•ƒˆ‡–›‹…‹†‡–•‘”–Š‡—„‡”‘ˆ•‡…—”‹–›„”‡ƒ…Š‡•ǡƒ˜ƒ”‹ƒ„Ž‡Ǧ„ƒ•‡†ƒ’’”‘ƒ…Š
™‘—Ž†Ž‹‡Ž›„‡‘”‡ƒ’’”‘’”‹ƒ–‡Ǥ
Ž‡‡–•–Šƒ–…ƒƒˆˆ‡…––Š‡ƒ—†‹–•ƒ’Ž‹‰’Žƒƒ”‡ǣ
ƒȌ –Š‡…‘–‡š–ǡ•‹œ‡ǡƒ–—”‡ƒ†…‘’Ž‡š‹–›‘ˆ–Š‡‘”‰ƒ‹œƒ–‹‘Ǣ DE
„Ȍ –Š‡—„‡”‘ˆ…‘’‡–‡–ƒ—†‹–‘”•Ǣ
IA

…Ȍ –Š‡ˆ”‡“—‡…›‘ˆƒ—†‹–•Ǣ
OP

†Ȍ –Š‡–‹‡‘ˆ‹†‹˜‹†—ƒŽƒ—†‹–Ǣ
-C

‡Ȍ ƒ›‡š–‡”ƒŽŽ›”‡“—‹”‡†…‘ϐ‹†‡…‡Ž‡˜‡ŽǢ
ˆȌ –Š‡‘……—””‡…‡‘ˆ—†‡•‹”ƒ„Ž‡ƒ†Ȁ‘”—‡š’‡…–‡†‡˜‡–•Ǥ
S

Š‡ƒ•–ƒ–‹•–‹…ƒŽ•ƒ’Ž‹‰’Žƒ‹•†‡˜‡Ž‘’‡†ǡ–Š‡Ž‡˜‡Ž‘ˆ•ƒ’Ž‹‰”‹•–Šƒ––Š‡ƒ—†‹–‘”‹•™‹ŽŽ‹‰–‘
SG

ƒ……‡’–‹•ƒ‹’‘”–ƒ–…‘•‹†‡”ƒ–‹‘ǤŠ‹•‹•‘ˆ–‡”‡ˆ‡””‡†–‘ƒ•–Š‡ƒ……‡’–ƒ„Ž‡…‘ϐ‹†‡…‡Ž‡˜‡ŽǤ ‘”
‡šƒ’Ž‡ǡ ƒ •ƒ’Ž‹‰ ”‹• ‘ˆ ͷ Ψ …‘””‡•’‘†• –‘ ƒ ƒ……‡’–ƒ„Ž‡ …‘ϐ‹†‡…‡ Ž‡˜‡Ž ‘ˆ ͻͷ ΨǤ  •ƒ’Ž‹‰
”‹•‘ˆͷ؏‡ƒ•–Š‡ƒ—†‹–‘”‹•™‹ŽŽ‹‰–‘ƒ……‡’––Š‡”‹•–Šƒ–ͷ‘—–‘ˆͳͲͲȋ‘”ͳ‹ʹͲȌ‘ˆ–Š‡•ƒ’Ž‡•
‡šƒ‹‡†™‹ŽŽ‘–”‡ϐŽ‡…––Š‡ƒ…–—ƒŽ˜ƒŽ—‡•–Šƒ–™‘—Ž†„‡•‡‡‹ˆ–Š‡‡–‹”‡’‘’—Žƒ–‹‘™ƒ•‡šƒ‹‡†Ǥ
E
AD

Š‡•–ƒ–‹•–‹…ƒŽ•ƒ’Ž‹‰‹•—•‡†ǡƒ—†‹–‘”••Š‘—Ž†ƒ’’”‘’”‹ƒ–‡Ž›†‘…—‡––Š‡™‘”’‡”ˆ‘”‡†ǤŠ‹•
•Š‘—Ž†‹…Ž—†‡ƒ†‡•…”‹’–‹‘‘ˆ–Š‡’‘’—Žƒ–‹‘–Šƒ–™ƒ•‹–‡†‡†–‘„‡•ƒ’Ž‡†ǡ–Š‡•ƒ’Ž‹‰…”‹–‡”‹ƒ
—•‡†ˆ‘”–Š‡‡˜ƒŽ—ƒ–‹‘ȋ‡Ǥ‰Ǥ™Šƒ–‹•ƒƒ……‡’–ƒ„Ž‡•ƒ’Ž‡Ȍǡ–Š‡•–ƒ–‹•–‹…ƒŽ’ƒ”ƒ‡–‡”•ƒ†‡–Š‘†•–Šƒ–
ED

™‡”‡—–‹Ž‹œ‡†ǡ–Š‡—„‡”‘ˆ•ƒ’Ž‡•‡˜ƒŽ—ƒ–‡†ƒ†–Š‡”‡•—Ž–•‘„–ƒ‹‡†Ǥ
RI

A.7 Auditing compliance within a management system

Š‡ƒ—†‹––‡ƒ•Š‘—Ž†…‘•‹†‡”‹ˆ–Š‡ƒ—†‹–‡‡Šƒ•‡ˆˆ‡…–‹˜‡’”‘…‡••‡•ˆ‘”ǣ
OP

ƒȌ ‹†‡–‹ˆ›‹‰‹–••–ƒ–—–‘”›ƒ†”‡‰—Žƒ–‘”›”‡“—‹”‡‡–•ƒ†‘–Š‡””‡“—‹”‡‡–•‹–‹•…‘‹––‡†–‘Ǣ
PR

„Ȍ ƒƒ‰‹‰‹–•ƒ…–‹˜‹–‹‡•ǡ’”‘†—…–•ƒ†•‡”˜‹…‡•–‘ƒ…Š‹‡˜‡…‘’Ž‹ƒ…‡™‹–Š–Š‡•‡”‡“—‹”‡‡–•Ǣ
…Ȍ ‡˜ƒŽ—ƒ–‹‰‹–•…‘’Ž‹ƒ…‡•–ƒ–—•Ǥ
 ƒ††‹–‹‘ –‘ –Š‡ ‰‡‡”‹… ‰—‹†ƒ…‡ ‰‹˜‡ ‹ –Š‹• †‘…—‡–ǡ ™Š‡ ƒ••‡••‹‰ –Š‡ ’”‘…‡••‡• –Šƒ– –Š‡
ƒ—†‹–‡‡ Šƒ• ‹’Ž‡‡–‡† –‘ ‡•—”‡ …‘’Ž‹ƒ…‡ ™‹–Š ”‡Ž‡˜ƒ– ”‡“—‹”‡‡–•ǡ –Š‡ ƒ—†‹– –‡ƒ •Š‘—Ž†
…‘•‹†‡”‹ˆ–Š‡ƒ—†‹–‡‡ǣ
ͳȌ Šƒ•ƒ‡ˆˆ‡…–‹˜‡’”‘…‡••ˆ‘”‹†‡–‹ˆ›‹‰…Šƒ‰‡•‹…‘’Ž‹ƒ…‡”‡“—‹”‡‡–•ƒ†ˆ‘”…‘•‹†‡”‹‰
–Š‡ƒ•’ƒ”–‘ˆ–Š‡ƒƒ‰‡‡–‘ˆ…Šƒ‰‡Ǣ
ʹȌ Šƒ•…‘’‡–‡–‹†‹˜‹†—ƒŽ•–‘ƒƒ‰‡‹–•…‘’Ž‹ƒ…‡’”‘…‡••‡•Ǣ

38 © ISO 2018 – All rights reserved

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ISO 19011:2018(E)

͵Ȍ ƒ‹–ƒ‹•ƒ†’”‘˜‹†‡•ƒ’’”‘’”‹ƒ–‡†‘…—‡–‡†‹ˆ‘”ƒ–‹‘‘‹–•…‘’Ž‹ƒ…‡•–ƒ–—•ƒ•”‡“—‹”‡†
„›”‡‰—Žƒ–‘”•‘”‘–Š‡”‹–‡”‡•–‡†’ƒ”–‹‡•Ǣ
ͶȌ ‹…Ž—†‡•…‘’Ž‹ƒ…‡”‡“—‹”‡‡–•‹‹–•‹–‡”ƒŽƒ—†‹–’”‘‰”ƒ‡Ǣ
ͷȌ ƒ††”‡••‡•ƒ›‹•–ƒ…‡•‘ˆ‘Ǧ…‘’Ž‹ƒ…‡Ǣ

HO
͸Ȍ …‘•‹†‡”•…‘’Ž‹ƒ…‡’‡”ˆ‘”ƒ…‡‹‹–•ƒƒ‰‡‡–”‡˜‹‡™•Ǥ

AL
A.8 Auditing context

AB
ƒ›ƒƒ‰‡‡–•›•–‡••–ƒ†ƒ”†•”‡“—‹”‡ƒ‘”‰ƒ‹œƒ–‹‘–‘†‡–‡”‹‡‹–•…‘–‡š–ǡ‹…Ž—†‹‰–Š‡
‡‡†•ƒ†‡š’‡…–ƒ–‹‘•‘ˆ”‡Ž‡˜ƒ–‹–‡”‡•–‡†’ƒ”–‹‡•ƒ†‡š–‡”ƒŽƒ†‹–‡”ƒŽ‹••—‡•Ǥ‘†‘–Š‹•ǡƒ
‘”‰ƒ‹œƒ–‹‘…ƒ—•‡˜ƒ”‹‘—•–‡…Š‹“—‡•ˆ‘”•–”ƒ–‡‰‹…ƒƒŽ›•‹•ƒ†’Žƒ‹‰Ǥ

TR
—†‹–‘”••Š‘—Ž†…‘ϐ‹”–Šƒ–•—‹–ƒ„Ž‡’”‘…‡••‡•Šƒ˜‡„‡‡†‡˜‡Ž‘’‡†ˆ‘”–Š‹•ƒ†ƒ”‡—•‡†‡ˆˆ‡…–‹˜‡Ž›ǡ
•‘ –Šƒ– –Š‡‹” ”‡•—Ž–• ’”‘˜‹†‡ ƒ ”‡Ž‹ƒ„Ž‡ „ƒ•‹• ˆ‘” †‡–‡”‹‹‰ –Š‡ •…‘’‡ ƒ† –Š‡ †‡˜‡Ž‘’‡– ‘ˆ –Š‡

DE
ƒƒ‰‡‡–•›•–‡Ǥ‘†‘–Š‹•ǡƒ—†‹–‘”••Š‘—Ž†…‘•‹†‡”‘„Œ‡…–‹˜‡‡˜‹†‡…‡”‡Žƒ–‡†–‘–Š‡ˆ‘ŽŽ‘™‹‰ǣ
ƒȌ –Š‡’”‘…‡••ȋ‡•Ȍ‘”‡–Š‘†ȋ•Ȍ—•‡†Ǣ
IA
„Ȍ –Š‡•—‹–ƒ„‹Ž‹–›ƒ†…‘’‡–‡…‡‘ˆ–Š‡‹†‹˜‹†—ƒŽ•…‘–”‹„—–‹‰–‘–Š‡’”‘…‡••ȋ‡•ȌǢ
OP

…Ȍ –Š‡”‡•—Ž–•‘ˆ–Š‡’”‘…‡••ȋ‡•ȌǢ
†Ȍ –Š‡ƒ’’Ž‹…ƒ–‹‘‘ˆ–Š‡”‡•—Ž–•–‘†‡–‡”‹‡ƒƒ‰‡‡–•›•–‡•…‘’‡ƒ††‡˜‡Ž‘’‡–Ǣ
-C

‡Ȍ ’‡”‹‘†‹…”‡˜‹‡™•‘ˆ…‘–‡š–ǡƒ•ƒ’’”‘’”‹ƒ–‡Ǥ
—†‹–‘”••Š‘—Ž†Šƒ˜‡”‡Ž‡˜ƒ–•‡…–‘”Ǧ•’‡…‹ϐ‹…‘™Ž‡†‰‡ƒ†—†‡”•–ƒ†‹‰‘ˆ–Š‡ƒƒ‰‡‡––‘‘Ž•
S

–Šƒ–‘”‰ƒ‹œƒ–‹‘•…ƒ—•‡‹‘”†‡”–‘ƒ‡ƒŒ—†‰‡‡–”‡‰ƒ”†‹‰–Š‡‡ˆˆ‡…–‹˜‡‡••‘ˆ–Š‡’”‘…‡••‡•
—•‡†–‘†‡–‡”‹‡…‘–‡š–Ǥ
SG

A.9 Auditing leadership and commitment

E

ƒ›ƒƒ‰‡‡–•›•–‡••–ƒ†ƒ”†•Šƒ˜‡‹…”‡ƒ•‡†”‡“—‹”‡‡–•ˆ‘”–‘’ƒƒ‰‡‡–Ǥ
AD

Š‡•‡ ”‡“—‹”‡‡–• ‹…Ž—†‡ †‡‘•–”ƒ–‹‰ …‘‹–‡– ƒ† Ž‡ƒ†‡”•Š‹’ „› –ƒ‹‰ ƒ……‘—–ƒ„‹Ž‹–› ˆ‘”
–Š‡‡ˆˆ‡…–‹˜‡‡••‘ˆ–Š‡ƒƒ‰‡‡–•›•–‡ƒ†ˆ—Žϐ‹ŽŽ‹‰ƒ—„‡”‘ˆ”‡•’‘•‹„‹Ž‹–‹‡•ǤŠ‡•‡‹…Ž—†‡
ED

–ƒ••–Šƒ––‘’ƒƒ‰‡‡–•Š‘—Ž†—†‡”–ƒ‡‹–•‡Žˆƒ†‘–Š‡”•–Šƒ–…ƒ„‡†‡Ž‡‰ƒ–‡†Ǥ
—†‹–‘”• •Š‘—Ž† ‘„–ƒ‹ ‘„Œ‡…–‹˜‡ ‡˜‹†‡…‡ ‘ˆ –Š‡ †‡‰”‡‡ –‘ ™Š‹…Š –‘’ ƒƒ‰‡‡– ‹• ‹˜‘Ž˜‡† ‹
RI

†‡…‹•‹‘Ǧƒ‹‰”‡Žƒ–‡†–‘–Š‡ƒƒ‰‡‡–•›•–‡ƒ†Š‘™‹–†‡‘•–”ƒ–‡•…‘‹–‡––‘‡•—”‹‰
‹–•‡ˆˆ‡…–‹˜‡‡••ǤŠ‹•…ƒ„‡ƒ…Š‹‡˜‡†„›”‡˜‹‡™‹‰–Š‡”‡•—Ž–•ˆ”‘”‡Ž‡˜ƒ–’”‘…‡••‡•ȋˆ‘”‡šƒ’Ž‡
OP

’‘Ž‹…‹‡•ǡ‘„Œ‡…–‹˜‡•ǡƒ˜ƒ‹Žƒ„Ž‡”‡•‘—”…‡•ǡ…‘—‹…ƒ–‹‘•ˆ”‘–‘’ƒƒ‰‡‡–Ȍƒ†„›‹–‡”˜‹‡™‹‰
•–ƒˆˆ–‘†‡–‡”‹‡–Š‡†‡‰”‡‡‘ˆ–‘’ƒƒ‰‡‡–‡‰ƒ‰‡‡–Ǥ
PR

—†‹–‘”• •Š‘—Ž† ƒŽ•‘ ƒ‹ –‘ ‹–‡”˜‹‡™ –‘’ ƒƒ‰‡‡– –‘ …‘ϐ‹” –Šƒ– –Š‡› Šƒ˜‡ ƒ ƒ†‡“—ƒ–‡
—†‡”•–ƒ†‹‰ ‘ˆ –Š‡ †‹•…‹’Ž‹‡Ǧ•’‡…‹ϐ‹… ‹••—‡• ”‡Ž‡˜ƒ– –‘ –Š‡‹” ƒƒ‰‡‡– •›•–‡ǡ –‘‰‡–Š‡” ™‹–Š
–Š‡…‘–‡š––Š‡‹”‘”‰ƒ‹œƒ–‹‘‘’‡”ƒ–‡•™‹–Š‹ǡ•‘–Šƒ––Š‡›…ƒ‡•—”‡–Šƒ––Š‡ƒƒ‰‡‡–•›•–‡
ƒ…Š‹‡˜‡•‹–•‹–‡†‡†”‡•—Ž–•Ǥ
—†‹–‘”• •Š‘—Ž† ‘– ‘Ž› ˆ‘…—• ‘ Ž‡ƒ†‡”•Š‹’ ƒ– –Š‡ –‘’ ƒƒ‰‡‡– Ž‡˜‡Ž „—– •Š‘—Ž† ƒŽ•‘ ƒ—†‹–
Ž‡ƒ†‡”•Š‹’ƒ†…‘‹–‡–ƒ–‘–Š‡”Ž‡˜‡Ž•‘ˆƒƒ‰‡‡–ǡƒ•ƒ’’”‘’”‹ƒ–‡Ǥ

© ISO 2018 – All rights reserved 39

 Copyrighted material licensed to SGS SA^SGS Group. No further reproduction or distribution permitted.
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ISO 19011:2018(E)

A.10 Auditing risks and opportunities

•’ƒ”–‘ˆ–Š‡ƒ••‹‰‡–‘ˆƒ‹†‹˜‹†—ƒŽƒ—†‹––Š‡†‡–‡”‹ƒ–‹‘ƒ†ƒƒ‰‡‡–‘ˆ–Š‡‘”‰ƒ‹œƒ–‹‘ǯ•
”‹•ƒ†‘’’‘”–—‹–‹‡•…ƒ„‡‹…Ž—†‡†ǤŠ‡…‘”‡‘„Œ‡…–‹˜‡•ˆ‘”•—…Šƒƒ—†‹–ƒ••‹‰‡–ƒ”‡–‘ǣ
Ȅ ‰‹˜‡ƒ••—”ƒ…‡‘–Š‡…”‡†‹„‹Ž‹–›‘ˆ–Š‡”‹•ƒ†‘’’‘”–—‹–›‹†‡–‹ϐ‹…ƒ–‹‘’”‘…‡••ȋ‡•ȌǢ

HO
Ȅ ‰‹˜‡ƒ••—”ƒ…‡–Šƒ–”‹••ƒ†‘’’‘”–—‹–‹‡•ƒ”‡…‘””‡…–Ž›†‡–‡”‹‡†ƒ†ƒƒ‰‡†Ǣ

AL
Ȅ ”‡˜‹‡™Š‘™–Š‡‘”‰ƒ‹œƒ–‹‘ƒ††”‡••‡•‹–•†‡–‡”‹‡†”‹••ƒ†‘’’‘”–—‹–‹‡•Ǥ
 ƒ—†‹– ‘ˆ ƒ ‘”‰ƒ‹œƒ–‹‘ǯ• ƒ’’”‘ƒ…Š –‘ –Š‡ †‡–‡”‹ƒ–‹‘ ‘ˆ ”‹•• ƒ† ‘’’‘”–—‹–‹‡• •Š‘—Ž† ‘–

AB
„‡’‡”ˆ‘”‡†ƒ•ƒ•–ƒ†ǦƒŽ‘‡ƒ…–‹˜‹–›Ǥ–•Š‘—Ž†„‡‹’Ž‹…‹–†—”‹‰–Š‡‡–‹”‡ƒ—†‹–‘ˆƒƒƒ‰‡‡–
•›•–‡ǡ‹…Ž—†‹‰™Š‡‹–‡”˜‹‡™‹‰–‘’ƒƒ‰‡‡–Ǥƒ—†‹–‘”•Š‘—Ž†ƒ…–‹ƒ……‘”†ƒ…‡™‹–Š–Š‡
ˆ‘ŽŽ‘™‹‰•–‡’•ƒ†…‘ŽŽ‡…–‘„Œ‡…–‹˜‡‡˜‹†‡…‡ƒ•ˆ‘ŽŽ‘™•ǣ

TR
ƒȌ ‹’—–•—•‡†„›–Š‡‘”‰ƒ‹œƒ–‹‘ˆ‘”†‡–‡”‹‹‰‹–•”‹••ƒ†‘’’‘”–—‹–‹‡•ǡ™Š‹…Šƒ›‹…Ž—†‡ǣ

DE
Ȅ ƒƒŽ›•‹•‘ˆ‡š–‡”ƒŽƒ†‹–‡”ƒŽ‹••—‡•Ǣ
Ȅ –Š‡•–”ƒ–‡‰‹…†‹”‡…–‹‘‘ˆ–Š‡‘”‰ƒ‹œƒ–‹‘Ǣ
IA
Ȅ ‹–‡”‡•–‡† ’ƒ”–‹‡•ǡ ”‡Žƒ–‡† –‘ ‹–• †‹•…‹’Ž‹‡Ǧ•’‡…‹ϐ‹… ƒƒ‰‡‡– •›•–‡ ƒ† –Š‡‹”
”‡“—‹”‡‡–•ǡƒŽ•‘Ǣ
OP

Ȅ ’‘–‡–‹ƒŽ•‘—”…‡•‘ˆ”‹••—…Šƒ•‡˜‹”‘‡–ƒŽƒ•’‡…–•ǡƒ†•ƒˆ‡–›Šƒœƒ”†•ǡ‡–…Ǥ
„Ȍ ‡–Š‘†„›™Š‹…Š”‹••ƒ†‘’’‘”–—‹–‹‡•ƒ”‡‡˜ƒŽ—ƒ–‡†ǡ™Š‹…Š…ƒ†‹ˆˆ‡”„‡–™‡‡†‹•…‹’Ž‹‡•ƒ†
-C

sectors.
Š‡‘”‰ƒ‹œƒ–‹‘ǯ•–”‡ƒ–‡–‘ˆ‹–•”‹•ƒ†‘’’‘”–—‹–‹‡•ǡ‹…Ž—†‹‰–Š‡Ž‡˜‡Ž‘ˆ”‹•‹–™‹•Š‡•–‘ƒ……‡’–
S

ƒ†Š‘™‹–‹•…‘–”‘ŽŽ‡†ǡ™‹ŽŽ”‡“—‹”‡–Š‡ƒ’’Ž‹…ƒ–‹‘‘ˆ’”‘ˆ‡••‹‘ƒŽŒ—†‰‡‡–„›–Š‡ƒ—†‹–‘”Ǥ
SG

A.11 Life cycle

E

‘‡ †‹•…‹’Ž‹‡Ǧ•’‡…‹ϐ‹… ƒƒ‰‡‡– •›•–‡• ”‡“—‹”‡ –Š‡ ƒ’’Ž‹…ƒ–‹‘ ‘ˆ ƒ Ž‹ˆ‡ …›…Ž‡ ’‡”•’‡…–‹˜‡ –‘
–Š‡‹” ’”‘†—…–• ƒ† •‡”˜‹…‡•Ǥ —†‹–‘”• •Š‘—Ž† ‘– …‘•‹†‡” –Š‹• ƒ• ƒ ”‡“—‹”‡‡– –‘ ƒ†‘’– ƒ Ž‹ˆ‡ …›…Ž‡
AD

ƒ’’”‘ƒ…ŠǤŽ‹ˆ‡…›…Ž‡’‡”•’‡…–‹˜‡‹˜‘Ž˜‡•…‘•‹†‡”ƒ–‹‘‘ˆ–Š‡…‘–”‘Žƒ†‹ϐŽ—‡…‡–Š‡‘”‰ƒ‹œƒ–‹‘
Šƒ•‘˜‡”–Š‡•–ƒ‰‡•‘ˆ‹–•’”‘†—…–ƒ†•‡”˜‹…‡Ž‹ˆ‡…›…Ž‡Ǥ–ƒ‰‡•‹ƒŽ‹ˆ‡…›…Ž‡‹…Ž—†‡ƒ…“—‹•‹–‹‘‘ˆ”ƒ™
ƒ–‡”‹ƒŽ•ǡ †‡•‹‰ǡ ’”‘†—…–‹‘ǡ –”ƒ•’‘”–ƒ–‹‘Ȁ†‡Ž‹˜‡”›ǡ —•‡ǡ ‡† ‘ˆ Ž‹ˆ‡ –”‡ƒ–‡– ƒ† ϐ‹ƒŽ †‹•’‘•ƒŽǤ
ED

Š‹•ƒ’’”‘ƒ…Š‡ƒ„Ž‡•–Š‡‘”‰ƒ‹œƒ–‹‘–‘‹†‡–‹ˆ›–Š‘•‡ƒ”‡ƒ•™Š‡”‡ǡ‹…‘•‹†‡”‹‰‹–••…‘’‡ǡ‹–…ƒ
‹‹‹œ‡‹–•‹’ƒ…–‘–Š‡‡˜‹”‘‡–™Š‹Ž‡ƒ††‹‰˜ƒŽ—‡–‘–Š‡‘”‰ƒ‹œƒ–‹‘ǤŠ‡ƒ—†‹–‘”•Š‘—Ž†—•‡
RI

–Š‡‹”’”‘ˆ‡••‹‘ƒŽŒ—†‰‡‡–ƒ•–‘Š‘™–Š‡‘”‰ƒ‹œƒ–‹‘Šƒ•ƒ’’Ž‹‡†ƒŽ‹ˆ‡…›…Ž‡’‡”•’‡…–‹˜‡‹–‡”•‘ˆ
‹–••–”ƒ–‡‰›ƒ†–Š‡ǣ
OP

ƒȌ Ž‹ˆ‡‘ˆ–Š‡’”‘†—…–‘”•‡”˜‹…‡Ǣ
„Ȍ ‘”‰ƒ‹œƒ–‹‘ǯ•‹ϐŽ—‡…‡‘–Š‡•—’’Ž›…Šƒ‹Ǣ
PR

…Ȍ Ž‡‰–Š‘ˆ–Š‡•—’’Ž›…Šƒ‹Ǣ
†Ȍ –‡…Š‘Ž‘‰‹…ƒŽ…‘’Ž‡š‹–›‘ˆ–Š‡’”‘†—…–Ǥ
ˆƒ‘”‰ƒ‹œƒ–‹‘Šƒ•…‘„‹‡†•‡˜‡”ƒŽƒƒ‰‡‡–•›•–‡•‹–‘ƒ•‹‰Ž‡ƒƒ‰‡‡–•›•–‡–‘‡‡–
‹–•‘™‡‡†•ǡ–Š‡ƒ—†‹–‘”•Š‘—Ž†Ž‘‘…ƒ”‡ˆ—ŽŽ›ƒ–ƒ›‘˜‡”Žƒ’…‘…‡”‹‰…‘•‹†‡”ƒ–‹‘‘ˆ–Š‡Ž‹ˆ‡…›…Ž‡Ǥ

A.12 Audit of supply chain

Š‡ƒ—†‹–‘ˆ–Š‡•—’’Ž›…Šƒ‹–‘•’‡…‹ϐ‹…”‡“—‹”‡‡–•…ƒ„‡”‡“—‹”‡†ǤŠ‡•—’’Ž‹‡”ƒ—†‹–’”‘‰”ƒ‡
•Š‘—Ž†„‡†‡˜‡Ž‘’‡†™‹–Šƒ’’Ž‹…ƒ„Ž‡ƒ—†‹–…”‹–‡”‹ƒˆ‘”–Š‡–›’‡‘ˆ•—’’Ž‹‡”•ƒ†‡š–‡”ƒŽ’”‘˜‹†‡”•ǤŠ‡

40 © ISO 2018 – All rights reserved

 Copyrighted material licensed to SGS SA^SGS Group. No further reproduction or distribution permitted.
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ISO 19011:2018(E)

•…‘’‡‘ˆ–Š‡•—’’Ž›…Šƒ‹ƒ—†‹–…ƒ†‹ˆˆ‡”ǡ‡Ǥ‰Ǥ…‘’Ž‡–‡ƒƒ‰‡‡–•›•–‡ƒ—†‹–ǡ•‹‰Ž‡’”‘…‡••ƒ—†‹–ǡ
’”‘†—…–ƒ—†‹–ǡ…‘ϐ‹‰—”ƒ–‹‘ƒ—†‹–Ǥ

A.13 Preparing audit work documents

HO
Š‡’”‡’ƒ”‹‰ƒ—†‹–™‘”†‘…—‡–•ǡ–Š‡ƒ—†‹––‡ƒ•Š‘—Ž†…‘•‹†‡”–Š‡“—‡•–‹‘•„‡Ž‘™ˆ‘”‡ƒ…Š
document.

AL
ƒȌ Š‹…Šƒ—†‹–”‡…‘”†™‹ŽŽ„‡…”‡ƒ–‡†„›—•‹‰–Š‹•™‘”†‘…—‡–ǫ
„Ȍ Š‹…Šƒ—†‹–ƒ…–‹˜‹–›‹•Ž‹‡†–‘–Š‹•’ƒ”–‹…—Žƒ”™‘”†‘…—‡–ǫ

AB
…Ȍ Š‘™‹ŽŽ„‡–Š‡—•‡”‘ˆ–Š‹•™‘”†‘…—‡–ǫ

TR
†Ȍ Šƒ–‹ˆ‘”ƒ–‹‘‹•‡‡†‡†–‘’”‡’ƒ”‡–Š‹•™‘”†‘…—‡–ǫ
‘”…‘„‹‡†ƒ—†‹–•ǡ™‘”†‘…—‡–••Š‘—Ž†„‡†‡˜‡Ž‘’‡†–‘ƒ˜‘‹††—’Ž‹…ƒ–‹‘‘ˆƒ—†‹–ƒ…–‹˜‹–‹‡•„›ǣ

DE
Ȅ …Ž—•–‡”‹‰‘ˆ•‹‹Žƒ””‡“—‹”‡‡–•ˆ”‘†‹ˆˆ‡”‡–…”‹–‡”‹ƒǢ
Ȅ …‘‘”†‹ƒ–‹‰–Š‡…‘–‡–‘ˆ”‡Žƒ–‡†…Š‡…Ž‹•–•ƒ†“—‡•–‹‘ƒ‹”‡•Ǥ
IA
Š‡ƒ—†‹–™‘”†‘…—‡–••Š‘—Ž†„‡ƒ†‡“—ƒ–‡–‘ƒ††”‡••ƒŽŽ–Š‘•‡‡Ž‡‡–•‘ˆ–Š‡ƒƒ‰‡‡–•›•–‡
™‹–Š‹–Š‡ƒ—†‹–•…‘’‡ƒ†ƒ›„‡’”‘˜‹†‡†‹ƒ›‡†‹ƒǤ
OP

A.14 Selecting sources of information

-C

Š‡•‘—”…‡•‘ˆ‹ˆ‘”ƒ–‹‘•‡Ž‡…–‡†ƒ›˜ƒ”›ƒ……‘”†‹‰–‘–Š‡•…‘’‡ƒ†…‘’Ž‡š‹–›‘ˆ–Š‡ƒ—†‹–ƒ†
ƒ›‹…Ž—†‡–Š‡ˆ‘ŽŽ‘™‹‰ǣ
S

ƒȌ ‹–‡”˜‹‡™•™‹–Š‡’Ž‘›‡‡•ƒ†‘–Š‡”‹†‹˜‹†—ƒŽ•Ǣ
SG

„Ȍ ‘„•‡”˜ƒ–‹‘•‘ˆƒ…–‹˜‹–‹‡•ƒ†–Š‡•—””‘—†‹‰™‘”‡˜‹”‘‡–ƒ†…‘†‹–‹‘•Ǣ
…Ȍ †‘…—‡–‡† ‹ˆ‘”ƒ–‹‘ǡ •—…Š ƒ• ’‘Ž‹…‹‡•ǡ ‘„Œ‡…–‹˜‡•ǡ ’Žƒ•ǡ ’”‘…‡†—”‡•ǡ •–ƒ†ƒ”†•ǡ ‹•–”—…–‹‘•ǡ
E

Ž‹…‡…‡•ƒ†’‡”‹–•ǡ•’‡…‹ϐ‹…ƒ–‹‘•ǡ†”ƒ™‹‰•ǡ…‘–”ƒ…–•ƒ†‘”†‡”•Ǣ
AD

†Ȍ ”‡…‘”†•ǡ •—…Š ƒ• ‹•’‡…–‹‘ ”‡…‘”†•ǡ ‹—–‡• ‘ˆ ‡‡–‹‰•ǡ ƒ—†‹– ”‡’‘”–•ǡ ”‡…‘”†• ‘ˆ ‘‹–‘”‹‰
’”‘‰”ƒ‡ƒ†–Š‡”‡•—Ž–•‘ˆ‡ƒ•—”‡‡–•Ǣ
ED

‡Ȍ †ƒ–ƒ•—ƒ”‹‡•ǡƒƒŽ›•‡•ƒ†’‡”ˆ‘”ƒ…‡‹†‹…ƒ–‘”•Ǣ
RI

ˆȌ ‹ˆ‘”ƒ–‹‘‘–Š‡ƒ—†‹–‡‡ǯ••ƒ’Ž‹‰’Žƒ•ƒ†‘ƒ›’”‘…‡†—”‡•ˆ‘”–Š‡…‘–”‘Ž‘ˆ•ƒ’Ž‹‰ƒ†
‡ƒ•—”‡‡–’”‘…‡••‡•Ǣ
OP

‰Ȍ ”‡’‘”–• ˆ”‘ ‘–Š‡” •‘—”…‡•ǡ ‡Ǥ‰Ǥ …—•–‘‡” ˆ‡‡†„ƒ…ǡ ‡š–‡”ƒŽ •—”˜‡›• ƒ† ‡ƒ•—”‡‡–•ǡ ‘–Š‡”
”‡Ž‡˜ƒ–‹ˆ‘”ƒ–‹‘ˆ”‘‡š–‡”ƒŽ’ƒ”–‹‡•ƒ†‡š–‡”ƒŽ’”‘˜‹†‡””ƒ–‹‰•Ǣ
PR

ŠȌ †ƒ–ƒ„ƒ•‡•ƒ†™‡„•‹–‡•Ǣ
‹Ȍ •‹—Žƒ–‹‘ƒ†‘†‡ŽŽ‹‰Ǥ

A.15 Visiting the auditee’s location

‘‹‹‹œ‡‹–‡”ˆ‡”‡…‡„‡–™‡‡ƒ—†‹–ƒ…–‹˜‹–‹‡•ƒ†–Š‡ƒ—†‹–‡‡ǯ•™‘”’”‘…‡••‡•ƒ†–‘‡•—”‡–Š‡
Š‡ƒŽ–Šƒ†•ƒˆ‡–›‘ˆ–Š‡ƒ—†‹––‡ƒ†—”‹‰ƒ˜‹•‹–ǡ–Š‡ˆ‘ŽŽ‘™‹‰•Š‘—Ž†„‡…‘•‹†‡”‡†ǣ
ƒȌ Žƒ‹‰–Š‡˜‹•‹–ǣ
Ȅ ‡•—”‡’‡”‹••‹‘ƒ†ƒ……‡••–‘–Š‘•‡’ƒ”–•‘ˆ–Š‡ƒ—†‹–‡‡ǯ•Ž‘…ƒ–‹‘ǡ–‘„‡˜‹•‹–‡†‹ƒ……‘”†ƒ…‡
™‹–Š–Š‡ƒ—†‹–•…‘’‡Ǣ

© ISO 2018 – All rights reserved 41

 Copyrighted material licensed to SGS SA^SGS Group. No further reproduction or distribution permitted.
Printed / viewed by: [patricia.pereira@sgs.com] @ 2018-08-31

ISO 19011:2018(E)

Ȅ ’”‘˜‹†‡ ƒ†‡“—ƒ–‡ ‹ˆ‘”ƒ–‹‘ –‘ ƒ—†‹–‘”• ‘ •‡…—”‹–›ǡ Š‡ƒŽ–Š ȋ‡Ǥ‰Ǥ “—ƒ”ƒ–‹‡Ȍǡ ‘……—’ƒ–‹‘ƒŽ
Š‡ƒŽ–Š ƒ† •ƒˆ‡–› ƒ––‡”• ƒ† …—Ž–—”ƒŽ ‘”• ƒ† ™‘”‹‰ Š‘—”• ˆ‘” –Š‡ ˜‹•‹– ‹…Ž—†‹‰
”‡“—‡•–‡†ƒ†”‡…‘‡†‡†˜ƒ……‹ƒ–‹‘ƒ†…Ž‡ƒ”ƒ…‡•ǡ‹ˆƒ’’Ž‹…ƒ„Ž‡Ǣ
Ȅ …‘ϐ‹” ™‹–Š –Š‡ ƒ—†‹–‡‡ –Šƒ– ƒ› ”‡“—‹”‡† ’‡”•‘ƒŽ ’”‘–‡…–‹˜‡ ‡“—‹’‡– ȋȌ ™‹ŽŽ „‡
ƒ˜ƒ‹Žƒ„Ž‡ˆ‘”–Š‡ƒ—†‹––‡ƒǡ‹ˆƒ’’Ž‹…ƒ„Ž‡Ǣ

HO
Ȅ …‘ϐ‹”–Š‡ƒ””ƒ‰‡‡–•™‹–Š–Š‡ƒ—†‹–‡‡”‡‰ƒ”†‹‰–Š‡—•‡‘ˆ‘„‹Ž‡†‡˜‹…‡•ƒ†…ƒ‡”ƒ•
‹…Ž—†‹‰”‡…‘”†‹‰‹ˆ‘”ƒ–‹‘•—…Šƒ•’Š‘–‘‰”ƒ’Š•‘ˆŽ‘…ƒ–‹‘•ƒ†‡“—‹’‡–ǡ•…”‡‡•Š‘–

AL
…‘’‹‡•‘”’Š‘–‘…‘’‹‡•‘ˆ†‘…—‡–•ǡ˜‹†‡‘•‘ˆƒ…–‹˜‹–‹‡•ƒ†‹–‡”˜‹‡™•ǡ–ƒ‹‰‹–‘…‘•‹†‡”ƒ–‹‘
•‡…—”‹–›ƒ†…‘ϐ‹†‡–‹ƒŽ‹–›ƒ––‡”•Ǣ

AB
Ȅ ‡š…‡’– ˆ‘” —•…Š‡†—Ž‡†ǡ ƒ† Š‘… ƒ—†‹–•ǡ ‡•—”‡ –Šƒ– ’‡”•‘‡Ž „‡‹‰ ˜‹•‹–‡† ™‹ŽŽ „‡ ‹ˆ‘”‡†
ƒ„‘—––Š‡ƒ—†‹–‘„Œ‡…–‹˜‡•ƒ†•…‘’‡Ǥ

TR
„Ȍ Ǧ•‹–‡ƒ…–‹˜‹–‹‡•ǣ
Ȅ ƒ˜‘‹†ƒ›—‡…‡••ƒ”›†‹•–—”„ƒ…‡‘ˆ–Š‡‘’‡”ƒ–‹‘ƒŽ’”‘…‡••‡•Ǣ

DE
Ȅ ‡•—”‡–Šƒ––Š‡ƒ—†‹––‡ƒ‹•—•‹‰’”‘’‡”Ž›ȋ‹ˆƒ’’Ž‹…ƒ„Ž‡ȌǢ
Ȅ ‡•—”‡‡‡”‰‡…›’”‘…‡†—”‡•ƒ”‡…‘—‹…ƒ–‡†ȋ‡Ǥ‰Ǥ‡‡”‰‡…›‡š‹–•ǡƒ••‡„Ž›’‘‹–•ȌǢ
IA
Ȅ •…Š‡†—Ž‡…‘—‹…ƒ–‹‘–‘‹‹‹œ‡†‹•”—’–‹‘Ǣ
OP

Ȅ ƒ†ƒ’––Š‡•‹œ‡‘ˆ–Š‡ƒ—†‹––‡ƒƒ†–Š‡—„‡”‘ˆ‰—‹†‡•ƒ†‘„•‡”˜‡”•‹ƒ……‘”†ƒ…‡™‹–Š–Š‡
ƒ—†‹–•…‘’‡ǡ‹‘”†‡”–‘ƒ˜‘‹†‹–‡”ˆ‡”‡…‡™‹–Š–Š‡‘’‡”ƒ–‹‘ƒŽ’”‘…‡••‡•ƒ•ˆƒ”ƒ•’”ƒ…–‹…ƒ„Ž‡Ǣ
-C

Ȅ †‘‘––‘—…Š‘”ƒ‹’—Žƒ–‡ƒ›‡“—‹’‡–ǡ—Ž‡••‡š’Ž‹…‹–Ž›’‡”‹––‡†ǡ‡˜‡™Š‡…‘’‡–‡–
‘”Ž‹…‡•‡†Ǣ
S

Ȅ ‹ˆƒ‹…‹†‡–‘……—”•†—”‹‰–Š‡‘Ǧ•‹–‡˜‹•‹–ǡ–Š‡ƒ—†‹––‡ƒŽ‡ƒ†‡”•Š‘—Ž†”‡˜‹‡™–Š‡•‹–—ƒ–‹‘
SG

™‹–Š–Š‡ƒ—†‹–‡‡ƒ†ǡ‹ˆ‡…‡••ƒ”›ǡ™‹–Š–Š‡ƒ—†‹–…Ž‹‡–ƒ†”‡ƒ…Šƒ‰”‡‡‡–‘™Š‡–Š‡”–Š‡
ƒ—†‹–•Š‘—Ž†„‡‹–‡””—’–‡†ǡ”‡•…Š‡†—Ž‡†‘”…‘–‹—‡†Ǣ
Ȅ ‹ˆ –ƒ‹‰ …‘’‹‡• ‘ˆ †‘…—‡–• ‹ ƒ› ‡†‹ƒǡ ƒ• ˆ‘” ’‡”‹••‹‘ ‹ ƒ†˜ƒ…‡ ƒ† …‘•‹†‡”
E

…‘ϐ‹†‡–‹ƒŽ‹–›ƒ†•‡…—”‹–›ƒ––‡”•Ǣ
AD

Ȅ ™Š‡–ƒ‹‰‘–‡•ǡƒ˜‘‹†…‘ŽŽ‡…–‹‰’‡”•‘ƒŽ‹ˆ‘”ƒ–‹‘—Ž‡••”‡“—‹”‡†„›–Š‡ƒ—†‹–‘„Œ‡…–‹˜‡•
‘”ƒ—†‹–…”‹–‡”‹ƒǤ
ED

…Ȍ ‹”–—ƒŽƒ—†‹–ƒ…–‹˜‹–‹‡•ǣ
Ȅ ‡•—”‡–Šƒ––Š‡ƒ—†‹––‡ƒ‹•—•‹‰ƒ‰”‡‡†”‡‘–‡ƒ……‡••’”‘–‘…‘Ž•‹…Ž—†‹‰”‡“—‡•–‡††‡˜‹…‡•ǡ
RI

•‘ˆ–™ƒ”‡ǡ‡–…ǤǢ
OP

Ȅ ‹ˆ–ƒ‹‰•…”‡‡•Š‘–…‘’‹‡•‘ˆ†‘…—‡–‘ˆƒ›‹†ǡƒ•ˆ‘”’‡”‹••‹‘‹ƒ†˜ƒ…‡ƒ†…‘•‹†‡”
…‘ϐ‹†‡–‹ƒŽ‹–›ƒ†•‡…—”‹–›ƒ––‡”•ƒ†ƒ˜‘‹†”‡…‘”†‹‰‹†‹˜‹†—ƒŽ•™‹–Š‘—––Š‡‹”’‡”‹••‹‘Ǣ
PR

Ȅ ‹ˆƒ‹…‹†‡–‘……—”•†—”‹‰–Š‡”‡‘–‡ƒ……‡••ǡ–Š‡ƒ—†‹––‡ƒŽ‡ƒ†‡”•Š‘—Ž†”‡˜‹‡™–Š‡•‹–—ƒ–‹‘
™‹–Š–Š‡ƒ—†‹–‡‡ƒ†ǡ‹ˆ‡…‡••ƒ”›ǡ™‹–Š–Š‡ƒ—†‹–…Ž‹‡–ƒ†”‡ƒ…Šƒ‰”‡‡‡–‘™Š‡–Š‡”–Š‡
ƒ—†‹–•Š‘—Ž†„‡‹–‡””—’–‡†ǡ”‡•…Š‡†—Ž‡†‘”…‘–‹—‡†Ǣ
Ȅ —•‡ϐŽ‘‘”’Žƒ•Ȁ†‹ƒ‰”ƒ•‘ˆ–Š‡”‡‘–‡Ž‘…ƒ–‹‘ˆ‘””‡ˆ‡”‡…‡Ǣ
Ȅ ƒ‹–ƒ‹”‡•’‡…–ˆ‘”’”‹˜ƒ…›†—”‹‰ƒ—†‹–„”‡ƒ•Ǥ
‘•‹†‡”ƒ–‹‘‡‡†•–‘„‡‰‹˜‡–‘†‹•’‘•‹–‹‘‘ˆ‹ˆ‘”ƒ–‹‘ƒ†ƒ—†‹–‡˜‹†‡…‡ǡ‹””‡•’‡…–‹˜‡‘ˆ–Š‡
–›’‡‘ˆ‡†‹ƒǡƒ–ƒŽƒ–‡”†ƒ–‡ǡ‘…‡–Š‡‡‡†ˆ‘”‹–•”‡–‡–‹‘Šƒ•Žƒ’•‡†Ǥ

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ISO 19011:2018(E)

A.16 Auditing virtual activities and locations

‹”–—ƒŽƒ—†‹–•ƒ”‡…‘†—…–‡†™Š‡ƒ‘”‰ƒ‹œƒ–‹‘’‡”ˆ‘”•™‘”‘”’”‘˜‹†‡•ƒ•‡”˜‹…‡—•‹‰ƒ‘Ǧ
Ž‹‡‡˜‹”‘‡–ƒŽŽ‘™‹‰’‡”•‘•‹””‡•’‡…–‹˜‡‘ˆ’Š›•‹…ƒŽŽ‘…ƒ–‹‘•–‘‡š‡…—–‡’”‘…‡••‡•ȋ‡Ǥ‰Ǥ…‘’ƒ›
‹–”ƒ‡–ǡƒDz…‘’—–‹‰…Ž‘—†dzȌǤ—†‹–‹‰‘ˆƒ˜‹”–—ƒŽŽ‘…ƒ–‹‘‹••‘‡–‹‡•”‡ˆ‡””‡†–‘ƒ•˜‹”–—ƒŽƒ—†‹–‹‰Ǥ

HO
‡‘–‡ƒ—†‹–•”‡ˆ‡”–‘—•‹‰–‡…Š‘Ž‘‰›–‘‰ƒ–Š‡”‹ˆ‘”ƒ–‹‘ǡ‹–‡”˜‹‡™ƒƒ—†‹–‡‡ǡ‡–…Ǥ™Š‡Dzˆƒ…‡Ǧ–‘Ǧ
ˆƒ…‡dz‡–Š‘†•ƒ”‡‘–’‘••‹„Ž‡‘”†‡•‹”‡†Ǥ
˜‹”–—ƒŽƒ—†‹–ˆ‘ŽŽ‘™•–Š‡•–ƒ†ƒ”†ƒ—†‹–’”‘…‡••™Š‹Ž‡—•‹‰–‡…Š‘Ž‘‰›–‘˜‡”‹ˆ›‘„Œ‡…–‹˜‡‡˜‹†‡…‡Ǥ

AL
Š‡ ƒ—†‹–‡‡ ƒ† ƒ—†‹– –‡ƒ •Š‘—Ž† ‡•—”‡ ƒ’’”‘’”‹ƒ–‡ –‡…Š‘Ž‘‰› ”‡“—‹”‡‡–• ˆ‘” ˜‹”–—ƒŽ ƒ—†‹–•
™Š‹…Š…ƒ‹…Ž—†‡ǣ

AB
Ȅ ‡•—”‹‰ –Š‡ ƒ—†‹– –‡ƒ ‹• —•‹‰ ƒ‰”‡‡† ”‡‘–‡ ƒ……‡•• ’”‘–‘…‘Ž•ǡ ‹…Ž—†‹‰ ”‡“—‡•–‡† †‡˜‹…‡•ǡ
•‘ˆ–™ƒ”‡ǡ‡–…ǤǢ

TR
Ȅ …‘†—…–‹‰–‡…Š‹…ƒŽ…Š‡…•ƒŠ‡ƒ†‘ˆ–Š‡ƒ—†‹––‘”‡•‘Ž˜‡–‡…Š‹…ƒŽ‹••—‡•Ǣ
Ȅ ‡•—”‹‰ …‘–‹‰‡…› ’Žƒ• ƒ”‡ ƒ˜ƒ‹Žƒ„Ž‡ ƒ† …‘—‹…ƒ–‡† ȋ‡Ǥ‰Ǥ ‹–‡””—’–‹‘ ‘ˆ ƒ……‡••ǡ —•‡ ‘ˆ

DE
ƒŽ–‡”ƒ–‹˜‡–‡…Š‘Ž‘‰›Ȍǡ‹…Ž—†‹‰’”‘˜‹•‹‘ˆ‘”‡š–”ƒƒ—†‹––‹‡‹ˆ‡…‡••ƒ”›Ǥ
Auditor competence should include:
IA
Ȅ –‡…Š‹…ƒŽ•‹ŽŽ•–‘—•‡–Š‡ƒ’’”‘’”‹ƒ–‡‡Ž‡…–”‘‹…‡“—‹’‡–ƒ†‘–Š‡”–‡…Š‘Ž‘‰›™Š‹Ž‡ƒ—†‹–‹‰Ǣ
OP

Ȅ ‡š’‡”‹‡…‡‹ˆƒ…‹Ž‹–ƒ–‹‰‡‡–‹‰•˜‹”–—ƒŽŽ›–‘…‘†—…––Š‡ƒ—†‹–”‡‘–‡Ž›Ǥ
Š‡ …‘†—…–‹‰ –Š‡ ‘’‡‹‰ ‡‡–‹‰ ‘” ƒ—†‹–‹‰ ˜‹”–—ƒŽŽ›ǡ –Š‡ ƒ—†‹–‘” •Š‘—Ž† …‘•‹†‡” ƒ† –Š‡
-C

following items:
Ȅ ”‹••ƒ••‘…‹ƒ–‡†™‹–Š˜‹”–—ƒŽ‘””‡‘–‡ƒ—†‹–•Ǣ
S

Ȅ —•‹‰ϐŽ‘‘”’Žƒ•Ȁ†‹ƒ‰”ƒ•‘ˆ”‡‘–‡Ž‘…ƒ–‹‘•ˆ‘””‡ˆ‡”‡…‡‘”ƒ’’‹‰‘ˆ‡Ž‡…–”‘‹…‹ˆ‘”ƒ–‹‘Ǣ
SG

Ȅ ˆƒ…‹Ž‹–ƒ–‹‰ˆ‘”–Š‡’”‡˜‡–‹‘‘ˆ„ƒ…‰”‘—†‘‹•‡†‹•”—’–‹‘•ƒ†‹–‡””—’–‹‘•Ǣ
Ȅ ƒ•‹‰ˆ‘”’‡”‹••‹‘‹ƒ†˜ƒ…‡–‘–ƒ‡•…”‡‡•Š‘–…‘’‹‡•‘ˆ†‘…—‡–•‘”ƒ›‹†‘ˆ”‡…‘”†‹‰•ǡ
E

ƒ†…‘•‹†‡”‹‰…‘ϐ‹†‡–‹ƒŽ‹–›ƒ†•‡…—”‹–›ƒ––‡”•Ǣ
AD

Ȅ ‡•—”‹‰ …‘ϐ‹†‡–‹ƒŽ‹–› ƒ† ’”‹˜ƒ…› †—”‹‰ ƒ—†‹– „”‡ƒ• ‡Ǥ‰Ǥ „› —–‹‰ ‹…”‘’Š‘‡•ǡ ’ƒ—•‹‰
…ƒ‡”ƒ•Ǥ
ED

A.17 Conducting interviews

RI

–‡”˜‹‡™• ƒ”‡ ƒ ‹’‘”–ƒ– ‡ƒ• ‘ˆ …‘ŽŽ‡…–‹‰ ‹ˆ‘”ƒ–‹‘ ƒ† •Š‘—Ž† „‡ …ƒ””‹‡† ‘—– ‹ ƒ ƒ‡”
ƒ†ƒ’–‡† –‘ –Š‡ •‹–—ƒ–‹‘ ƒ† –Š‡ ‹†‹˜‹†—ƒŽ ‹–‡”˜‹‡™‡†ǡ ‡‹–Š‡” ˆƒ…‡ –‘ ˆƒ…‡ ‘” ˜‹ƒ ‘–Š‡” ‡ƒ• ‘ˆ
OP

…‘—‹…ƒ–‹‘Ǥ‘™‡˜‡”ǡ–Š‡ƒ—†‹–‘”•Š‘—Ž†…‘•‹†‡”–Š‡ˆ‘ŽŽ‘™‹‰ǣ
ƒȌ ‹–‡”˜‹‡™• •Š‘—Ž† „‡ Š‡Ž† ™‹–Š ‹†‹˜‹†—ƒŽ• ˆ”‘ ƒ’’”‘’”‹ƒ–‡ Ž‡˜‡Ž• ƒ† ˆ—…–‹‘• ’‡”ˆ‘”‹‰
PR

ƒ…–‹˜‹–‹‡•‘”–ƒ••™‹–Š‹–Š‡ƒ—†‹–•…‘’‡Ǣ
„Ȍ ‹–‡”˜‹‡™• •Š‘—Ž† ‘”ƒŽŽ› „‡ …‘†—…–‡† †—”‹‰ ‘”ƒŽ ™‘”‹‰ Š‘—”• ƒ†ǡ ™Š‡”‡ ’”ƒ…–‹…ƒŽǡ ƒ–
–Š‡‘”ƒŽ™‘”’Žƒ…‡‘ˆ–Š‡‹†‹˜‹†—ƒŽ„‡‹‰‹–‡”˜‹‡™‡†Ǣ
…Ȍ ƒ––‡’–••Š‘—Ž†„‡ƒ†‡–‘’—––Š‡‹†‹˜‹†—ƒŽ„‡‹‰‹–‡”˜‹‡™‡†ƒ–‡ƒ•‡’”‹‘”–‘ƒ††—”‹‰–Š‡
‹–‡”˜‹‡™Ǣ
†Ȍ –Š‡”‡ƒ•‘ˆ‘”–Š‡‹–‡”˜‹‡™ƒ†ƒ›‘–‡–ƒ‹‰•Š‘—Ž†„‡‡š’Žƒ‹‡†Ǣ
‡Ȍ ‹–‡”˜‹‡™•ƒ›„‡‹‹–‹ƒ–‡†„›ƒ•‹‰‹†‹˜‹†—ƒŽ•–‘†‡•…”‹„‡–Š‡‹”™‘”Ǣ
ˆȌ –Š‡ –›’‡ ‘ˆ “—‡•–‹‘ —•‡† •Š‘—Ž† „‡ …ƒ”‡ˆ—ŽŽ› •‡Ž‡…–‡† ȋ‡Ǥ‰Ǥ ‘’‡ǡ …Ž‘•‡†ǡ Ž‡ƒ†‹‰ “—‡•–‹‘•ǡ
ƒ’’”‡…‹ƒ–‹˜‡‹“—‹”›ȌǢ

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ISO 19011:2018(E)

‰Ȍ ƒ™ƒ”‡‡••‘ˆŽ‹‹–‡†‘Ǧ˜‡”„ƒŽ…‘—‹…ƒ–‹‘‹˜‹”–—ƒŽ•‡––‹‰•Ǣ‹•–‡ƒ†ˆ‘…—••Š‘—Ž†„‡‘–Š‡
–›’‡‘ˆ“—‡•–‹‘•–‘—•‡‹ϐ‹†‹‰‘„Œ‡…–‹˜‡‡˜‹†‡…‡Ǣ
ŠȌ –Š‡ ”‡•—Ž–• ˆ”‘ –Š‡ ‹–‡”˜‹‡™ •Š‘—Ž† „‡ •—ƒ”‹œ‡† ƒ† ”‡˜‹‡™‡† ™‹–Š –Š‡ ‹–‡”˜‹‡™‡†
‹†‹˜‹†—ƒŽǢ

HO
‹Ȍ –Š‡‹–‡”˜‹‡™‡†‹†‹˜‹†—ƒŽ••Š‘—Ž†„‡–Šƒ‡†ˆ‘”–Š‡‹”’ƒ”–‹…‹’ƒ–‹‘ƒ†…‘‘’‡”ƒ–‹‘Ǥ

AL
Ǥͳͺ—†‹–ϐ‹†‹‰•
ǤͳͺǤͳ‡–‡”‹‹‰ƒ—†‹–ϐ‹†‹‰•

AB
Š‡†‡–‡”‹‹‰ƒ—†‹–ϐ‹†‹‰•ǡ–Š‡ˆ‘ŽŽ‘™‹‰•Š‘—Ž†„‡…‘•‹†‡”‡†ǣ

TR
ƒȌ ˆ‘ŽŽ‘™Ǧ—’‘ˆ’”‡˜‹‘—•ƒ—†‹–”‡…‘”†•ƒ†…‘…Ž—•‹‘•Ǣ
„Ȍ ”‡“—‹”‡‡–•‘ˆ–Š‡ƒ—†‹–…Ž‹‡–Ǣ

DE
…Ȍ ƒ……—”ƒ…›ǡ•—ˆϐ‹…‹‡…›ƒ†ƒ’’”‘’”‹ƒ–‡‡••‘ˆ‘„Œ‡…–‹˜‡‡˜‹†‡…‡–‘•—’’‘”–ƒ—†‹–ϐ‹†‹‰•Ǣ
†Ȍ ‡š–‡––‘™Š‹…Š’Žƒ‡†ƒ—†‹–ƒ…–‹˜‹–‹‡•ƒ”‡”‡ƒŽ‹œ‡†ƒ†’Žƒ‡†”‡•—Ž–•ƒ…Š‹‡˜‡†Ǣ
IA
‡Ȍ ϐ‹†‹‰•‡š…‡‡†‹‰‘”ƒŽ’”ƒ…–‹…‡ǡ‘”‘’’‘”–—‹–‹‡•ˆ‘”‹’”‘˜‡‡–Ǣ
OP

ˆȌ •ƒ’Ž‡•‹œ‡Ǣ
‰Ȍ …ƒ–‡‰‘”‹œƒ–‹‘ȋ‹ˆƒ›Ȍ‘ˆ–Š‡ƒ—†‹–ϐ‹†‹‰•Ǥ
-C

A.18.2 Recording conformities

S

‘””‡…‘”†•‘ˆ…‘ˆ‘”‹–›ǡ–Š‡ˆ‘ŽŽ‘™‹‰•Š‘—Ž†„‡…‘•‹†‡”‡†ǣ
SG

ƒȌ †‡•…”‹’–‹‘‘ˆ‘””‡ˆ‡”‡…‡–‘ƒ—†‹–…”‹–‡”‹ƒƒ‰ƒ‹•–™Š‹…Š…‘ˆ‘”‹–›‹••Š‘™Ǣ
„Ȍ ƒ—†‹–‡˜‹†‡…‡–‘•—’’‘”–…‘ˆ‘”‹–›ƒ†‡ˆˆ‡…–‹˜‡‡••ǡ‹ˆƒ’’Ž‹…ƒ„Ž‡Ǣ
E

…Ȍ †‡…Žƒ”ƒ–‹‘‘ˆ…‘ˆ‘”‹–›ǡ‹ˆƒ’’Ž‹…ƒ„Ž‡Ǥ
AD

A.18.3 Recording nonconformities

ED

‘””‡…‘”†•‘ˆ‘…‘ˆ‘”‹–›ǡ–Š‡ˆ‘ŽŽ‘™‹‰•Š‘—Ž†„‡…‘•‹†‡”‡†ǣ
ƒȌ †‡•…”‹’–‹‘‘ˆ‘””‡ˆ‡”‡…‡–‘ƒ—†‹–…”‹–‡”‹ƒǢ
RI

„Ȍ ƒ—†‹–‡˜‹†‡…‡Ǣ
OP

…Ȍ †‡…Žƒ”ƒ–‹‘‘ˆ‘…‘ˆ‘”‹–›Ǣ
†Ȍ ”‡Žƒ–‡†ƒ—†‹–ϐ‹†‹‰•ǡ‹ˆƒ’’Ž‹…ƒ„Ž‡Ǥ
PR

ǤͳͺǤͶ‡ƒŽ‹‰™‹–Šϐ‹†‹‰•”‡Žƒ–‡†–‘—Ž–‹’Ž‡…”‹–‡”‹ƒ
—”‹‰ƒƒ—†‹–ǡ‹–‹•’‘••‹„Ž‡–‘‹†‡–‹ˆ›ϐ‹†‹‰•”‡Žƒ–‡†–‘—Ž–‹’Ž‡…”‹–‡”‹ƒǤŠ‡”‡ƒƒ—†‹–‘”‹†‡–‹ϐ‹‡•
ƒϐ‹†‹‰Ž‹‡†–‘‘‡…”‹–‡”‹‘‘ƒ…‘„‹‡†ƒ—†‹–ǡ–Š‡ƒ—†‹–‘”•Š‘—Ž†…‘•‹†‡”–Š‡’‘••‹„Ž‡‹’ƒ…–‘
–Š‡…‘””‡•’‘†‹‰‘”•‹‹Žƒ”…”‹–‡”‹ƒ‘ˆ–Š‡‘–Š‡”ƒƒ‰‡‡–•›•–‡•Ǥ
‡’‡†‹‰‘–Š‡ƒ””ƒ‰‡‡–•™‹–Š–Š‡ƒ—†‹–…Ž‹‡–ǡ–Š‡ƒ—†‹–‘”ƒ›”ƒ‹•‡‡‹–Š‡”ǣ
ƒȌ •‡’ƒ”ƒ–‡ϐ‹†‹‰•ˆ‘”‡ƒ…Š…”‹–‡”‹‘Ǣ‘”
„Ȍ ƒ•‹‰Ž‡ϐ‹†‹‰ǡ…‘„‹‹‰–Š‡”‡ˆ‡”‡…‡•–‘—Ž–‹’Ž‡…”‹–‡”‹ƒǤ

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ISO 19011:2018(E)

‡’‡†‹‰ ‘ –Š‡ ƒ””ƒ‰‡‡–• ™‹–Š –Š‡ ƒ—†‹– …Ž‹‡–ǡ –Š‡ ƒ—†‹–‘” ƒ› ‰—‹†‡ –Š‡ ƒ—†‹–‡‡ ‘ Š‘™ –‘
”‡•’‘†–‘–Š‘•‡ϐ‹†‹‰•Ǥ

HO
AL
AB
TR
DE
IA
OP
-C
S
SG
E
AD
ED
RI
OP
PR

© ISO 2018 – All rights reserved 45

 Copyrighted material licensed to SGS SA^SGS Group. No further reproduction or distribution permitted.
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ISO 19011:2018(E)

Bibliography

ȏͳȐ ͻͲͲͲǣʹͲͳͷǡQuality management systems — Fundamentals and vocabulary

HO
ȏʹȐ ͻͲͲͳǡQuality management systems — Requirements1)
ȏ͵Ȑ 
—‹†‡͹͵ǣʹͲͲͻǡRisk management — Vocabulary

AL
ȏͶȐ Ȁ ͳ͹ͲʹͳǦͳǡ Conformity assessment — Requirements for bodies providing audit and
…‡”–‹ϔ‹…ƒ–‹‘‘ˆƒƒ‰‡‡–•›•–‡•Ȅƒ”–ͷǣ‡“—‹”‡‡–•

AB
TR
DE
IA
OP
-C
S
SG
E
AD
ED
RI
OP
PR

1) See www.isoǤ‘”‰Ȁ–…ͳ͹͸ȀͻͲͲͳ—†‹–‹‰”ƒ…–‹…‡•

”‘—’.

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HO
AL
AB
TR
DE
IA
OP
-C
S
SG
E
AD
ED
RI
OP
PR
 Copyrighted material licensed to SGS SA^SGS Group. No further reproduction or distribution permitted.
Printed / viewed by: [patricia.pereira@sgs.com] @ 2018-08-31

ISO 19011:2018(E)

HO
AL
AB
TR
DE
IA
OP
-C
S
SG
E
AD
ED
RI
OP
PR

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