Auditing Management System

Auditing Management
System
ISO 19011: 2018
CONTENTS
1. Scope
2. Normative References
3. Terms and Definitions
4. Principles of Auditing
5. Managing an Audit Programme
6. Conducting An Audit
7. Competence and Evaluation of Auditors
TQM for better Future #TQMforbetterFuture

It is applicable to all organizations
that need to plan and conduct internal
or external audits of management
systems or manage an audit
programme.
1. SCOPE TQM for better Future

No normative reference
2. NORMATIVE REFERENCES TQM for better Future

TERMS AND DEFINITIONS
Audit
• Systematic, independent and documented
process for obtaining objective evidence and
evaluating it objectively to determine the
extent to which the audit criteria are fulfilled
Combined Audit
• Audit carried out together at a single auditee
on two or more management systems
Joint Audit
• Audit carried out at a single auditee by two or
more auditing organizations
Audit Programme
• Arrangements for a set of one or more audits
planned for a specific time frame and directed
towards a specific purpose

Audit Scope
• Extent and boundaries of an audit
Audit Plan
• Description of the activities and
arrangements for an audit
Audit Criteria
• Set of requirements used as a reference
against which objective evidence is
compared
Objective Evidence
• Data supporting the existence or verity of
something

Audit Evidence
• Records, statements of fact or other
information, which are relevant to the
audit criteria and verifiable
Audit Findings
• Results of the evaluation of the collected
audit evidence against audit criteria
Audit Conclusion
• Outcome of an audit, after consideration
of the audit objectives and all audit
findings
Audit Client
• organization or person requesting an audit

Auditee
• Organization as a whole or parts thereof
being audited
Audit Team
• One or more persons conducting an audit,
supported if needed by technical experts
Auditor
• Person who conducts an audit
Technical Expert
• Person who provides specific knowledge or
expertise to the audit team

Observer
• Individual who accompanies the audit
team but does not act as an auditor
Management System
• Set of interrelated or interacting elements
of an organization to establish policies and
objectives, and processes to achieve those
objectives
Risk
• Effect of uncertainty
Conformity
• Fulfilment of a requirement

Nonconformity
• Non-fulfilment of a requirement
Competence
• Ability to apply knowledge and skills to
achieve intended results
Requirement
• Need or expectation that is stated,
generally implied or obligatory
Process
• Set of interrelated or interacting activities
that use inputs to deliver an intended
result

Performance
• Measurable result
Effectiveness
• Extent to which planned activities are

realized and planned results achieved

4. PRINCIPLES OF AUDITING
a. Integrity
b. Fair Presentation
c. Due Professional Care
d. Confidentiality
e. Independence
f. Evidence Based Approach
g. Risk Based Approach

5. MANAGING AN AUDIT PROGRAMME
5.1 General
5.2 Establishing audit programme objectives
5.3 Determining and evaluating audit

programme risks and opportunities
5.4 Establishing the audit programme
5.5 Implementing audit programme
5.6 Monitoring audit programme
5.7 Reviewing and improving audit

programme

5.4 ESTABLISHING THE AUDIT
PROGRAMME
5.4.1 Roles and responsibilities of

5.4 Establishing The Audit Programme
the individual(s) managing the

audit programme
5.4.2 Competence of individual(s)

managing audit programme
5.4.3 Establishing extent of audit

programme
5.4.4 Determining audit programme

resources

5.5 IMPLEMENTING AUDIT
PROGRAMME
5.5.1 General
5.5 Implementing audit programme
5.5.2 Defining the objectives, scope and

criteria for an individual audit
5.5.3 Selecting and determining audit

methods
5.5.4 Selecting audit team members
5.5.5 Assigning responsibility for an

individual audit to the audit team leader
5.5.6 Managing audit programme results
5.5.7 Managing and maintaining audit

programme records

6. CONDUCTING AN AUDIT
6.1 General
6.2 Initiating audit
6.3 Preparing audit activities
6.4 Conducting audit activities
6.5 Preparing and distributing audit report
6.6 Completing audit
6.7 Conducting audit follow-up

6.2 INITIATING AUDIT
6.2.1 General
6.2 Initiating audit
6.2.2 Establishing contact with

auditee
6.2.3 Determining feasibility of

audit

6.3 PREPARING AUDIT ACTIVITIES
6.3.1 Performing review of documented

information
6.3 Preparing audit activities
6.3.2 Audit planning
6.3.2.1 Risk-based approach to planning
6.3.2.2 Audit planning details
6.3.3 Assigning work to audit team
6.3.4 Preparing documented information

for audit

6.4 CONDUCTING AUDIT
ACTIVITIES
6.4.1 General
6.4.2 Assigning roles and responsibilities of guides

and observers
6.4.3 Conducting opening meeting
6.4 Conducting audit activities
6.4.4 Communicating during audit
6.4.5 Audit information availability and access
6.4.6 Reviewing documented information while

conducting audit
6.4.7 Collecting and verifying information
6.4.8 Generating audit findings
6.4.9 Determining audit conclusions
6.4.9.1 Preparation for closing meeting
6.4.9.2 Content of audit conclusions
6.4.10 Conducting closing meeting

Figure 2 — Overview of a typical process
of collecting and verifying information
Source of information
Collecting by means of appropriate sampling
Audit evidence
Evaluating against audit criteria
Audit findings
Reviewing
Audit Conclusions

6.5 PREPARING AND
DISTRIBUTING AUDIT REPORT
6.5.1 Preparing audit report

6.5 Preparing and
distributing audit
report
6.5.2 Distributing audit report

Process Flow For an Audit Programme
Plan Do Check Act

5.2 Establish
Audit Program
Objectives
5.3 Determining and 5.7 Reviewing
Evaluating Audit
Programme Risk and MANAGING AN AUDIT and Improving
Opportunities PROGRAMME Audit
Programme
5.4 Establishing
Audit
Programme
5.5 Implementing 5.6 Monitoring
Audit Programme Audit Programme
#TQMforbetterFuture
6.2 Initiating CONDUCTING AN
Audit AUDIT
6.3 Preparing 6.4 Conducting 6.7 Conducting

Audit Activities Audit Activities Audit Follow Up
6.5 Preparing
6.6 Completing
and Distributing
AUdit
Audit Report
Plan Do Check Act
Reference: ISO 19011: 2018

#TQMforbetterFuture
7. COMPETENCE AND EVALUATION OF
AUDITORS
7.1 General
7.2 Determining auditor competence
7.3 Establishing auditor evaluation criteria
7.4 Selecting appropriate auditor evaluation

method
7.5 Conducting auditor evaluation
7.6 Maintaining and improving auditor

competence

7.2 DETERMINING AUDITOR
COMPETENCE
7.2.1 General
7.2 Determining auditor competence
7.2.2 Personal behaviour
7.2.3 Knowledge and skills
7.2.3.1 General
7.2.3.2 Generic knowledge and skills of

management system auditors
7.2.3.3 Discipline and sector-specific
competence of auditors
7.2.3.4 Generic competence of audit team
leader
7.2.3.5 Knowledge and skills for auditing
multiple disciplines
7.2.4 Achieving auditor competence
7.2.5 Achieving audit team leader competence

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Auditing Management

3. Terms and Definitions

5. Managing an Audit Programme

7. Competence and Evaluation of Auditors

TQM for better Future #TQMforbetterFuture

1. SCOPE TQM for better Future

2. NORMATIVE REFERENCES TQM for better Future

TQM for better Future #TQMforbetterFuture

TQM for better Future #TQMforbetterFuture

TQM for better Future #TQMforbetterFuture

TQM for better Future #TQMforbetterFuture

TQM for better Future #TQMforbetterFuture

TQM for better Future #TQMforbetterFuture

• Extent to which planned activities are

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c. Due Professional Care

f. Evidence Based Approach

g. Risk Based Approach

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5.2 Establishing audit programme objectives

5.3 Determining and evaluating audit

5.4 Establishing the audit programme

5.5 Implementing audit programme

5.6 Monitoring audit programme

5.7 Reviewing and improving audit

TQM for better Future #TQMforbetterFuture

5.4.1 Roles and responsibilities of

the individual(s) managing the

5.4.2 Competence of individual(s)

5.4.3 Establishing extent of audit

5.4.4 Determining audit programme

TQM for better Future #TQMforbetterFuture

5.5.2 Defining the objectives, scope and

5.5.3 Selecting and determining audit

5.5.4 Selecting audit team members

5.5.5 Assigning responsibility for an

5.5.6 Managing audit programme results

5.5.7 Managing and maintaining audit

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6.2 Initiating audit

6.3 Preparing audit activities

6.4 Conducting audit activities

6.5 Preparing and distributing audit report

6.6 Completing audit

6.7 Conducting audit follow-up

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6.2.2 Establishing contact with

6.2.3 Determining feasibility of

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6.3.1 Performing review of documented

6.3.2 Audit planning

6.3.2.1 Risk-based approach to planning

6.3.2.2 Audit planning details

6.3.3 Assigning work to audit team

6.3.4 Preparing documented information

TQM for better Future #TQMforbetterFuture

6.4.2 Assigning roles and responsibilities of guides

6.4.4 Communicating during audit

6.4.5 Audit information availability and access

6.4.6 Reviewing documented information while

6.4.8 Generating audit findings

6.4.9 Determining audit conclusions

6.4.9.1 Preparation for closing meeting

6.4.9.2 Content of audit conclusions