Section 2 - ISO 19011

ISO 19011 principles of auditing apply to the ISO 9001 quality management system and ISO 14001 environmental management system standards.

Auditing is characterized by reliance on a number of principles. These make an audit an effective and reliable tool in support of management policies and controls, providing information on which an organization can act to improve its performance.

Adherence to these principles is a prerequisite for providing audit conclusions that are relevant and sufficient and for enabling auditors working independently from one another to reach similar conclusions in similar circumstances.

The following principles relate to auditors:

a) Ethical conduct: the foundation of professionalism, trust, integrity, confidentiality and discretion are essential to auditing.

b) Fair presentation: the obligation to report truthfully and accurately audit findings, audit conclusions and audit reports reflect truthfully and accurately the audit activities. Significant obstacles encountered during the audit and unresolved diverging opinions between the audit team and the auditee are reported.

c) Due professional care: the application of diligence and judgment in auditing. Auditors exercise care in accordance with the importance of the task they perform and the confidence placed in them by audit clients and other interested parties. Having the necessary competence is an important factor. Further principles relate to audit, which is by definition independent and systematic.

d) Independence: the basis for the impartiality of the audit and objectivity of the audit conclusions. Auditors are independent of the activity being audited and are free from bias and conflict of interest. Auditors maintain an objective state-of-mind throughout the audit process to ensure that the audit findings and conclusions will be based only on the audit evidence.

e) Evidence-based approach: the rational method for reaching reliable and reproducible audit conclusions in a systematic audit approach. Audit evidence is verifiable. It is based on samples of the information available, since an audit is conducted during a finite period of time and with finite resources. The appropriate use of sampling is closely related to the confidence that can be placed in the audit conclusions. The guidance given in the remaining clause of ISO 19011 is based on the principles set out above.

The above principles also play a role in helping to determine an auditor's competence to perform audits.   

    Section 1. ISO 19011 Scope reference and definitions

    Section 2. ISO 19011 Principles of auditing

    Section 3. ISO 19011 Managing an audit program

    Section 4. ISO 19011 Audit program implementation

    Section 5. ISO 19011 Audit activities

    Section 6. ISO 19011 Preparing for onsite activities

    Section 7. ISO 19011 Conducting onsite activities

    Section 8. ISO 19011 What the auditor is looking for

    Section 9  ISO 19011 Audit reporting

    Section 10. ISO 19011 Audit techniques

    Section 11. ISO 19011 Audit path

    Section 12. ISO 19011 Effective communications

    Section 13. ISO 19011 Sampling

    Section 14. ISO 19011 Audit completion and follow-up

    Section 15. ISO 19011 Competence and evaluation of auditors

This represents a summary of the section in ISO 19011:2002. It's suggested that you obtain an copy of "ISO 19011 Explanations and Definitions".