ISO 19011 sets the standard for auditing of management systems. When conducting an audit, ISO 19011 sets out 6 principles for an effective and reliable audit with sound outcomes:
- Integrity: the requirement to act in a professional manner
- Fair presentation: the obligation that an auditor has to report truthfully and accurately (including as stated in ASAE 3150 to maintain professional scepticism).
- Due professional care: the application of diligence and judgement when undertaking audits. Continue reading