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  • Auditing Principles Based On Iso 19011:2011: Qm/Adu

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    The document outlines six key principles of auditing based on ISO 19011:2011: integrity, fair presentation, due professional care, confidentiality, independence, and an evidence-based approach. It also notes that a seventh principle, a risk-based approach, will be included in the upcoming ISO 19011:2018 standard. Auditors should apply these principles to perform their work honestly, communicate objectively, make reasoned judgements, ensure confidentiality and independence, and base conclusions only on verifiable evidence.

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    Auditing Principles

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    The document outlines six key principles of auditing based on ISO 19011:2011: integrity, fair presentation, due professional care, confidentiality, independence, and an evidence-based approach. It also notes that a seventh principle, a risk-based approach, will be included in the upcoming ISO 19011:2018 standard. Auditors should apply these principles to perform their work honestly, communicate objectively, make reasoned judgements, ensure confidentiality and independence, and base conclusions only on verifiable evidence.

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    14 views8 pages

    Auditing Principles Based On Iso 19011:2011: Qm/Adu

    Uploaded by

    Met Rizal
    The document outlines six key principles of auditing based on ISO 19011:2011: integrity, fair presentation, due professional care, confidentiality, independence, and an evidence-based approach. It also notes that a seventh principle, a risk-based approach, will be included in the upcoming ISO 19011:2018 standard. Auditors should apply these principles to perform their work honestly, communicate objectively, make reasoned judgements, ensure confidentiality and independence, and base conclusions only on verifiable evidence.

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    AUDITING PRINCIPLES

    Based on ISO 19011:2011


    QM/ADu

    1 EUM/QM/VWG/17/951606 V1 18.10.2017
    AUDITING PRINCINPLES

    • 1. Integrity

    • Perform work with honesty, diligence and


    responsibility
    • Observe and comply with legal requirements
    • Demonstrate competence
    • Be impartial and sensitive to any influence on
    judgement

    2 EUM/QM/VWG/17/951606 V1 18.10.2017
    AUDITING PRINCINPLES

    • 2. Fair presentation

    • Report truthfully and accurately


    • Communicate objectively, timely, clearly and
    completely

    3 EUM/QM/VWG/17/951606 V1 18.10.2017
    AUDITING PRINCINPLES

    • 3. Due professional care

    • Apply diligence and judgement


    • Deserve confidence placed in you
    • Make reasoned judgements in all audit
    situations

    4 EUM/QM/VWG/17/951606 V1 18.10.2017
    AUDITING PRINCINPLES

    • 4. Confidentiality

    • Exercise with discretion and ensure security of


    information
    • Don’t use audit information outside of the given
    auditing activity

    5 EUM/QM/VWG/17/951606 V1 18.10.2017
    AUDITING PRINCINPLES

    • 5. Independence

    • Ensure impartiality and objectivity of audit


    conclusions
    • Be independent of the activity being audited
    • Avoid conflict of interest
    • Base audit findings only on the audit evidence

    6 EUM/QM/VWG/17/951606 V1 18.10.2017
    AUDITING PRINCINPLES

    • 6. Evidence-based approach

    • Use rational methods for reaching conclusions


    • Conclude reliably and reproducibly (verifiably)
    • Use systematic audit process
    • Use appropriate sampling

    7 EUM/QM/VWG/17/951606 V1 18.10.2017
    AUDITING PRINCINPLES – New to come

    • 7. Risk based approach

    • Will be part of ISO 19011:2018 (currently DIS)


    • Structural change
    • Using ICT evidence to facilitate audit process
    • Emphasis on professional judgement

    8 EUM/QM/VWG/17/951606 V1 18.10.2017

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