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Audit principles

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  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

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Terms and definitions (from ISO 9001)

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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

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Links to resources

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

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Terms and definitions (19011)

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Maturity assessment (internal audit)

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Audit process map

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Audit plan

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Audit programme 

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Audit report template

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