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Audit principles

  1. Integrity: The foundation of professionalism.

  2. Fair presentation: The obligation to report truthfully and accurately.

  3. Due professional care: The application of diligence and judgement in auditing.

  4. Confidentiality: Security of information.

  5. Independence: The basis for the impartiality of the audit and objectivity of the audit conclusions.

  6. Evidence-based approach: The rational method for reaching reliable and reproducible audit conclusions in a systematic audit process.

  7. Risk-based approach: An audit approach that considers risks and opportunities

Terms and definitions (from ISO 9001)

Audit
Systematic, independent and documented process (3.4.1) for obtaining objective evidence (3.8.3) and evaluating it objectively to determine the extent to which the audit criteria (3.13.7) are fulfilled

Links to resources

Online Browsing Platform - ISO 19011:2018 Guidelines for auditing management systems

Terms and definitions (19011)

Maturity assessment (internal audit)

Audit process map

Audit plan

Audit programme 

Audit report template

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