Vocabulary

• Competence: The ability and capacity to perform tasks effectively and efficiently.
• Audit: A systematic and independent examination of records, documents, processes, or
systems to verify compliance, effectiveness, or other specified criteria.
• Audit program: A plan detailing the objectives, scope, methodologies, and activities to
be undertaken during an audit.
• Audit criteria: Standards or benchmarks used to assess the quality, effectiveness, or
compliance of processes, systems, or activities.
• Audit evidence: Information collected and documented during an audit process, which
supports the findings and conclusions.
• Audit findings: The results or outcomes obtained from the examination and evaluation
conducted during an audit.
• Audit conclusions: The final judgments or assessments drawn based on the audit
findings, often including recommendations for improvement.
• Audited: Refers to entities, processes, or systems that have undergone an audit
examination.
• Auditor: An individual or organization responsible for conducting audits and evaluating
compliance, effectiveness, or other specified criteria.
• Audit team: A group of auditors assembled to conduct an audit, often composed of
individuals with various skills and expertise.
• Technical expert: A person possessing specialized knowledge and skills in a particular
field or subject area, often consulted during audits for their expertise.
• Audit client: The entity or organization for which the audit is being conducted.
• Observer: A person who participates in or witnesses an audit process without directly
being involved in conducting the audit.
• Management system: A framework of policies, processes, and procedures established by
an organization to achieve its objectives and manage its operations effectively.
• Risk: The potential for an event or circumstance to have a negative impact on objectives,
processes, or outcomes.
• Conformity: Compliance with specified requirements, standards, or expectations.
• Non-conformity: Failure to meet specified requirements, standards, or expectations.
• Requirement: A condition or specification that must be met or satisfied.
• Process: A series of interrelated activities or steps that transform inputs into outputs to
achieve specific objectives.
• Performance: The results or outcomes achieved by an individual, process, system, or
organization.
• Effectiveness: The degree to which objectives are achieved and the extent to which
intended results are realized.