ISO Vocabulary on Auditing

http://www.praxiom.com/iso-19011-definitions.htm

Audit

An audit is an evidence gathering process. Audit evidence is
used to evaluate how well audit criteria are being met. Audits
must be objective, impartial, and independent, and the audit
process must be both systematic and documented.

There are three types of audits: first-party, second-party, and
third-party. First-party audits are internal audits. Second and
third party audits are external audits.

Organizations use first party audits to audit themselves. First
party audits are used to confirm or improve the effectiveness
of management systems. They’re also used to declare that an
organization complies with an ISO standard (this is called a
self-declaration). Of course, such a declaration is credible
only if first party auditors are genuinely independent and
free of bias. If you decide to use first party auditors to
make a self-declaration of compliance, make sure
that they aren’t auditing their own work.

Second party audits are external audits. They’re usually
done by customers or by others on their behalf. However,
they can also be done by regulators or any other external
party that has a formal interest in an organization.

Third party audits are external audits as well. However,
they’re performed by independent organizations such
as registrars (certification bodies) or regulators.

ISO 19011 2011 also distinguishes between combined
audits
and joint audits. When two or more management
systems of different disciplines are audited together at the
same time, it’s called a combined audit; and when two or
more auditing organizations cooperate to audit a single
auditee organization it’s called a joint audit.

ISO 19011 2011 should be used by those who carry out
first and second party audits. ISO/IEC 17021 2011 should
be used by those who carry out third party audits
.

PBLI: ISO/IEC 17021 2011

Audit evidence

Audit evidence includes records, factual statements, and other
verifiable information that is related to the audit criteria being used.
Audit criteria include policies, procedures, and requirements.

Audit evidence can be either qualitative or quantitative.
Objective evidence is information that shows or proves
that something exists or is true.

Audit findings

Audit findings result from a process that evaluates audit
evidence and compares it against audit criteria. Audit findings
can show that audit criteria are being met (conformity) or that
they are not being met (nonconformity). They can also identify
best practices or improvement opportunities.

Audit evidence includes records, factual statements, and other
verifiable information that is related to the audit criteria being used.
Audit criteria include policies, procedures, and requirements.

 


ROJ@17jan3

 

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