What Audit Guidelines (ISO 19011) requires
Compliance with this node ensures the establishment and management of a systematic audit programme guided by the core principles articulated in ISO 19011:2018. A foundational requirement is that an `audit_program_established` configuration is active, with objectives defined through a `risk_based_approach_applied` as mandated by Clause 4. Audit activities must be executed on a recurring cycle where `audit_frequency_months` is configured to 12. Pursuant to Clause 6 on conducting an audit, execution requires an `audit_plan_approved` prior to commencement. A fundamental tenet is the evidence-based approach, supported by the system’s `evidence_collection_automated` setting to ensure findings are verifiable. Auditor impartiality is paramount; therefore, `auditor_independence_verified` must be true, reflecting the principles of independence and integrity from Clause 4. The competence of audit personnel, as specified in Clause 7, must be formally confirmed with `auditor_competency_documented`. This structured process fulfills the internal audit mandates of management systems such as ISO/IEC 27001 Clause 9.2 and ISO 9001 Clause 9.2. Upon completion, `nonconformity_tracking_active` is mandatory, and any required remediation plan must be formulated within the `max_days_remediation_plan` threshold of 30. Final oversight is confirmed once `management_review_completed` is true, with all related documentation preserved confidentially according to the `audit_records_retention_years` policy of 3, thereby upholding principles of due professional care and fair presentation.
Pillar: Legal & IP Sovereignty · Authority: ISO (International Organization for Standardization) · Version: 1.1.0 · Last updated:
Primary source: https://www.iso.org/standard/70017.html
SHA-256 integrity: 5f244ef3cb7c9b01eb68272fcac678f432d7a1c9c768a37f2a9d497932aa48eb
Primary Citations — 6 traced to source
- ISO 19011:2018, Clause 4: Principles of auditing (Integrity, fair presentation, due professional care, confidentiality, independence, evidence-based approach, risk-based approach)
- ISO 19011:2018, Clause 5: Managing an audit programme (Establishing audit programme objectives and determining risks/opportunities)
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