Documente Academic
Documente Profesional
Documente Cultură
■ As a result, the very mention of the word ‘audit’ evokes fear, not comfort
■ Internal Audit
■ External Audit
■ Combined Audit
■ Joint Audit
Internal Audit
■ Is conducted by, or on behalf of, the organisation itself for management review
and other internal purposes (e.g. to confirm the intended operation of the
management system or to obtain information for improvement of the
management system), and may form the basis for an organisation’s self-
declaration of conformity.
Joint Audit
■ When two or more auditing organisations cooperate to audit a single auditee, this
is termed a joint audit.
Management System Audits
■ Management system audits are an effective support tool for management,
checking the implementation status of policies and procedures, and providing
information that can help improve process performance.
■ In order to ensure that the audit conclusions are relevant, and different auditors
arrive at similar conclusions in similar circumstances, the ISO Auditing Standard
has spelt out some pre-requisites/guidelines for auditors and the audit process
itself.
■ Audit findings, audit conclusions and audit reports should reflect truthfully and
accurately the audit activities.
■ Auditors should be prudent in the use and protection of information acquired in the
course of their duties.
■ Audit information should not be used inappropriately for the personal gain by the
auditor or the audit client or in a manner detrimental to the legitimate interest of the
auditee.
■ Auditors should be independent of the activity being audited and act in a manner
that is free from bias and conflict of interest wherever possible. For internal
audits, auditors should be independent from the operating managers of the
function(s) being audited.
■ Auditors should maintain an objective state of mind throughout the audit process
to ensure that the audit findings and conclusions are based only on the audit
evidence.
■ For small organisations, it may not be possible for internal auditors to be fully
independent of the activity being audited, but every effort should be made to
remove bias and allow for objectivity.
2. Evidence-based approach
The rational method for reaching reliable and reproducible audit
conclusions in a systematic audit process
■ The appropriate use of sampling should be closely related to the confidence that
can be placed on the audit conclusions.
Audit Terminology
Audit Terminology (1)
Audit Criteria:
– if the audit criteria are selected from legal or other requirements, the audit
finding is termed compliance or non-compliance
– if the audit criteria are selected from standards (internal or external), the
audit finding is termed a conformity or nonconformity
Audit Terminology (2)
■ Audit Evidence:
■ Audit Findings:
– the results of evaluation of the collected audit evidence against audit criteria
which may indicate conformity / non-conformity / opportunity for improvement /
good practices
■ Audit Conclusion:
– is the outcome of an audit, after consideration of the audit objectives and all
audit findings
Audit Terminology (3)
■ Audit Client:
– note - the audit client may be the auditee or any other organisation which
has the regulatory or contractual right to request an audit
■ Auditee:
■ Auditor: