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Ntroduction: Table 1 - Different Types of Audits

This document provides guidance for auditing management systems and managing audit programs. It aims to help organizations of all sizes conduct internal and external audits, as well as manage audit programs. The guidance covers principles of auditing, planning and conducting audits, and evaluating competence of individuals involved in audits. It is applicable to auditing a range of management systems and criteria, from single standards to statutory requirements. The guidance is intended to be flexible based on factors like the organization's size and maturity.

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30 views

Ntroduction: Table 1 - Different Types of Audits

This document provides guidance for auditing management systems and managing audit programs. It aims to help organizations of all sizes conduct internal and external audits, as well as manage audit programs. The guidance covers principles of auditing, planning and conducting audits, and evaluating competence of individuals involved in audits. It is applicable to auditing a range of management systems and criteria, from single standards to statutory requirements. The guidance is intended to be flexible based on factors like the organization's size and maturity.

Uploaded by

ce_1212
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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ntroduction

Since the second edition of this document was published in 2011, a number of new
management system standards have been published, many of which have a common structure,
identical core requirements and common terms and core definitions. As a result, there is a need
to consider a broader approach to management system auditing, as well as providing guidance
that is more generic. Audit results can provide input to the analysis aspect of business planning,
and can contribute to the identification of improvement needs and activities.
An audit can be conducted against a range of audit criteria, separately or in combination,
including but not limited to:

 — requirements defined in one or more management system standards;


 — policies and requirements specified by relevant interested parties;
 — statutory and regulatory requirements;
 — one or more management system processes defined by the organization or other
parties;
 — management system plan(s) relating to the provision of specific outputs of a
management system (e.g. quality plan, project plan).

This document provides guidance for all sizes and types of organizations and audits of varying
scopes and scales, including those conducted by large audit teams, typically of larger
organizations, and those by single auditors, whether in large or small organizations. This
guidance should be adapted as appropriate to the scope, complexity and scale of the audit
programme.
This document concentrates on internal audits (first party) and audits conducted by
organizations on their external providers and other external interested parties (second party).
This document can also be useful for provides requirements for auditing management systems
for third party certification; this document can provide useful additional guidance (see Table 1).
Table 1 — Different types of audits

 party audit 2nd party audit 3rd party audit


audit External provider audit Certification and/or accreditation audit
Other external interested party audit Statutory, regulatory and similar audit
To simplify the readability of this document, the singular form of “management system” is
preferred, but the reader can adapt the implementation of the guidance to their own situation.
This also applies to the use of “individual” and “individuals”, “auditor” and “auditors”.
This document is intended to apply to a broad range of potential users, including auditors,
organizations implementing management systems and organizations needing to conduct
management system audits for contractual or regulatory reasons. Users of this document can,
however, apply this guidance in developing their own audit-related requirements.
The guidance in this document can also be used for the purpose of self-declaration and can be
useful to organizations involved in auditor training or personnel certification.
The guidance in this document is intended to be flexible. As indicated at various points in the
text, the use of this guidance can differ depending on the size and level of maturity of an
organization’s management system. The nature and complexity of the organization to be
audited, as well as the objectives and scope of the audits to be conducted, should also be
considered.
This document adopts the combined audit approach when two or more management systems of
different disciplines are audited together. Where these systems are integrated into a single
management system, the principles and processes of auditing are the same as for a combined
audit (sometimes known as an integrated audit).
This document provides guidance on the management of an audit programme, on the planning
and conducting of management system audits, as well as on the competence and evaluation of
an auditor and an audit team.

1   Scope

This document provides guidance on auditing management systems, including the principles of
auditing, managing an audit programme and conducting management system audits, as well as
guidance on the evaluation of competence of individuals involved in the audit process. These
activities include the individual(s) managing the audit programme, auditors and audit teams.
It is applicable to all organizations that need to plan and conduct internal or external audits of
management systems or manage an audit programme.
The application of this document to other types of audits is possible, provided that special
consideration is given to the specific competence needed.

2   Normative references

There are no normative references in this document.

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