Risk Based Auditing: Using ISO 19011 : 2018 (eBook)

Preface                               

ISO 19011:2018 Forward   

Introduction                         

1.Scope                               

2. Normative References    

3. Terms and Definitions     

4. Principles of Auditing      

5. Managing an Audit Program  

5.1 General                                 

5.2 Establishing audit program objectives  

5.3 Determining and Evaluating Audit Program Risks and Objectives  

5.4 Evaluating the Audit Program                           

5.4.1 Rules and Responsibilities of the Individuals Managing the Audit Program  

5.4.2 Competence of individual(s) managing audit program  

5.4.3 Establishing extent of audit program  

5.4.4 Determining audit program resources  

5.5 Implementing audit program  

5.5.1 General  

5.5.2 Defining the objectives, scope and criteria for an individual audit  

5.5.3 Selecting and determining audit methods  6

5.5.4 Selecting audit team members  63

5.5.5 Assigning responsibility for an individual audit to the audit team leader  66

5.5.6 Managing audit program results  69

5.5.7 Managing and maintaining audit program records  70

5.6 Monitoring audit program  72

5.7 Reviewing and improving audit program  74

6 Conducting an audit  77

6.1 General  77

6.2 Initiating audit  77

6.2.1 General  77

6.2.2 Establishing contact with auditee  77

6.2.3 Determining feasibility of audit  79

6.3 Preparing audit activities  81

6.3.1 Performing review of documented information  81

6.3.2 Audit planning details 84

6.3.3 Assigning work to audit team  87

6.3.4 Preparing documented information for audit   87

6.4 Conducting audit activities  89

6.4.1 General        89

6.4.2 Assigning roles and responsibilities of guides and observers  89

6.4.3 Conducting opening meeting  91

6.4.4 Communicating during audit  94

6.4.5 Audit information availability and access  96

6.4.6 Reviewing documented information while conducting audit  97

6.4.7 Collecting and verifying information  98

6.4.8 Generating audit findings  99

6.4.9 Determining audit conclusions  101

6.4.10 Conducting closing meeting  102

6.5 Preparing and distributing audit report  106

6.5.1 Preparing audit report  106

6.5.2 Distributing audit report  109

6.6 Completing audit  109

6.7 Conducting audit follow-up  110

7 Competence and evaluation of auditors  112

7.1 General  112

7.2 Determining auditor competence 114

7.2.1 General   114

7.2.2 Personal behavior  115

7.2.3 Knowledge and skills  117

7.2.4 Achieving auditor competence  124

7.2.5 Achieving audit team leader competence  125

7.3 Establishing auditor evaluation criteria  125

7.4 Selecting appropriate auditor evaluation method  126

7.5 Conducting auditor evaluation  

7.6 Maintaining and improving auditor competence  1

Annex A (informative) Additional guidance for auditors planning and conducting audits  128