19011 Terms and Definitions

Question 1

3.1 Audit

Answer 1

systematic, independent and documented process for obtaining objective evidence (3.8) and evaluating it objectively to determine the extent to which the audit criteria (3.7) are fulfilled

Question 2

3.2 combined audit

Answer 2

audit (3.1) carried out together at a single auditee (3.13) on two or more management systems (3.18)

Question 3

3.3 joint audit

Answer 3

audit (3.1) carried out at a single auditee (3.13) by two or more auditing organisations

Question 4

3.4 audit programme

Answer 4

arrangements for a set of one or more audits (3.1) planned for a specific time frame and directed for a specific purpose

Question 5

3.5 audit scope

Answer 5

extent and boundaries of an audit (3.1)

note 1: generally includes a description of the physical and virtual locations, functions, organisational units, activities and processes, as well as the time period covered

Question 6

3.6 audit plan

Answer 6

description of the activities and arrangements for an audit (3.1)

Question 7

3.7 audit criteria

Answer 7

set of requirements (3.23) used as a reference against which objective evidence (3.8) is compared

note 1: if audit criteria are legal requirements, the words “compliance” or “non-compliance” are often used in an audit finding (3.10)

note 2: requirements may include policies, procedures, work instructions, legal requirements, contractual obligations, etc.

Question 8

3.8 objective evidence

Answer 8

data supporting the existence or verity of something

note 1: objective evidence can be obtained through observation, measurement, test or by other means

note 2: objective evidence for the purpose of the audit (3.1) generally consists of records, statements of fact, or other information which is relevant to the audit criteria (3.7) and verifiable

Question 9

3.9 audit evidence

Answer 9

records, statement of facts or other information which are relevant to the audit criteria (3.7) and verifiable

Question 10

3.10 audit findings

Answer 10

results of the evaluation of the collected audit evidence (3.9) against the audit criteria (3.7)

note 1: audit findings indicate conformity (3.20) or non-conformity (3.21)

note 2: audit findings can relate to the identification of risks, opportunities for improvement or recording good practise

Question 11

3.11 audit conclusion

Answer 11

outcome of an audit (3.1), after consideration of the audit objectives and all audit findings (3.10)