![]() ![]() Auditors may be external or internal personnel however, they should be in a position to be impartial and objective. Evidence-based approach: Evidence must be verifiable and be based on samples of the information available.Ĭompetence level may be measured by training, participation in previous audits and experience in conducting audits.Independence: Auditors must be independent of the activity being audited and be objective.Professional care: Auditors must exercise care in accordance with the importance of the task they perform.Fair presentation: Audit findings, conclusions and reports reflect truthfully and accurately the audit activities.Ethical conduct: Trust, integrity, confidentiality and discretion are essential to auditing.The following principles relate to auditors: It also allows auditors working independently from one another to reach similar conclusions when auditing in similar circumstances. This requirement is unchanged from the requirements of ISO 9001:2008 Clause 8.2.2 – Internal Audit.Īuditing relies on a number of principles whose intent is to make the audit become an effective and reliable tool that supports your company’s management policies and policies whilst providing suitable objective information that your company can act upon to continually improve its performance.Īdherence to the following principles are considered to be a prerequisite for ensuring that the conclusions derived from the audit are accurate, objective and sufficient. To meet statutory and regulatory requirements.To explore opportunities for improvement. ![]()
0 Comments
Leave a Reply. |
AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |