ISO 19011:2018 Guidelines for auditing management systems

ISO 19011:2018 41 Minutes

Introduction

ISO has published number of management system standards which have a common structure, identical core requirements and common terms and core definitions. As a result, there is a need to consider a broader approach to management system auditing, as well as providing guidance that is more generic. Audit results can provide input to the analysis aspect of business planning, and can contribute to the identification of improvement needs and activities.Here are some key points:

  1. Common Structure and Core Requirements: International Organization for Standardization (ISO) develop management system standards with a common structure. This common structure referred to as the High-Level Structure (HLS), provides a consistent framework across different management system standards. Identical core requirements help organizations integrate various management systems seamlessly. This is particularly useful when organizations implement multiple management systems simultaneously, such as quality management (ISO 9001), environmental management (ISO 14001), and information security management (ISO 27001).
  2. Generic Guidance for Auditing: The common structure and core requirements allow auditors to apply a more generic approach to management system auditing. Auditors can use a standardized set of criteria and processes, making the auditing process more efficient and reducing redundancy.Generic guidance ensures that auditors are equipped to assess various management systems without the need for significant retraining for each standard. This approach enhances the flexibility of auditors and makes them more adaptable to different organizational contexts.
  3. Contribution to Business Planning: Audit results provide valuable insights that can be used in the analysis aspect of business planning. This includes identifying areas of compliance, effectiveness, and potential risks within the management systems.The information gathered during audits can contribute to strategic decision-making and resource allocation, as organizations can prioritize improvement areas based on the audit findings.
  4. Continuous Improvement: The identification of improvement needs and activities is a fundamental outcome of management system audits. Organizations can use audit results to drive continuous improvement initiatives, ensuring that their management systems evolve to meet changing circumstances and objectives.
  5. Integration with Overall Management Systems: An integrated approach to auditing aligns with the idea of considering management systems collectively rather than in isolation. This integrated perspective can provide a more holistic view of an organization’s operations and performance. The adoption of a common structure and core requirements in management system standards, along with a generic approach to auditing, supports the overarching goals of efficiency, compatibility, and continuous improvement across various organizational processes. The results of audits contribute not only to compliance but also to strategic decision-making and the overall effectiveness of management systems.

An audit can be conducted against a range of audit criteria, separately or in combination, including but not limited to:

  • requirements defined in one or more management system standards;
  • policies and requirements specified by relevant interested parties;
  • statutory and regulatory requirements;
  • one or more management system processes defined by the organization or other parties;
  • management system plan(s) relating to the provision of specific outputs of a management system (e.g. quality plan, project plan).

The flexibility to conduct audits against a range of criteria, either separately or in combination, allows organizations to adapt their audit processes to their unique circumstances and objectives. This approach recognizes that different aspects of an organization’s operations may be assessed using different criteria, and it provides a comprehensive means of evaluating overall performance. For example, an organization might choose to conduct an audit that focuses solely on compliance with regulatory requirements. Alternatively, it might conduct an integrated audit that assesses compliance with both regulatory requirements and internal management system processes simultaneously. The ability to combine criteria in audits allows for a more holistic examination of an organization’s performance. This flexibility is particularly valuable in the context of management systems where multiple standards may apply (e.g., quality management, environmental management, occupational health and safety). It also acknowledges the importance of considering various factors, such as stakeholder expectations and specific plans, in evaluating an organization’s overall effectiveness.

  1. Requirements defined in management system standards:Organizations often adhere to specific management system standards such as ISO 9001 (Quality Management), ISO 14001 (Environmental Management), ISO 45001 (Occupational Health and Safety), etc. Audits can be conducted to ensure compliance with the requirements specified in these standards.
  2. Policies and requirements specified by relevant interested parties: Interested parties may include customers, suppliers, employees, regulatory bodies, and other stakeholders. Auditing against policies and requirements set by these parties ensures that the organization is meeting external expectations and commitments.
  3. Statutory and regulatory requirements: Compliance with laws and regulations applicable to the organization’s industry or location is crucial. Audits can verify that the organization is meeting all legal obligations.
  4. Management system processes defined by the organization or other parties: Organizations often have specific processes that are critical to their operations. Audits can be conducted to ensure that these processes are well-defined, documented, and effectively implemented.
  5. Management system plans relating to specific outputs: This refers to plans related to the provision of specific outputs or deliverables of a management system. For example, a quality plan or a project plan may outline how specific goals or outputs will be achieved. Audits can assess compliance with these plans.

This standard provides guidance for all sizes and types of organizations and audits of varying scopes and scales, including those conducted by large audit teams, typically of larger organizations, and those by single auditors, whether in large or small organizations. This guidance should be adapted as appropriate to the scope, complexity and scale of the audit program. It concentrates on internal audits (first party) and audits conducted by organizations
on their external providers and other external interested parties (second party). It can also be useful for external audits conducted for purposes other than third party management system certification. ISO/IEC 17021-1 provides requirements for auditing management systems for third party certification. This standard can provide useful additional guidance.

1st party audit2nd party audit3rd party audit
Internal auditExternal provider auditCertification and/or accreditation audit
Other external interested party auditStatutory, regulatory and similar audit
Different types of audits

This standard is intended to apply to a broad range of potential users, including auditors, organizations implementing management systems and organizations needing to conduct management system audits for contractual or regulatory reasons. Users of this document can, however, apply this guidance in developing their own audit-related requirements. The guidance in this document can also be used for the purpose of self-declaration and can be useful to organizations involved in auditor training or personnel certification. It is intended to be flexible. The use of this guidance can differ depending on the size and level of maturity of an organization’s management system, the nature and complexity of the organization to be audited, as well as the objectives and scope of the audits to be conducted. This standard adopts the combined audit approach when two or more management systems of different disciplines are audited together. Where these systems are integrated into a single management system, the principles and processes of auditing are the same as for a combined audit (sometimes known as an integrated audit). It provides guidance on the management of an audit program, on the planning and conducting of management system audits, as well as on the competence and evaluation of an auditor and an audit team.

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Terms and definations

1 audit

systematic, independent and documented process for obtaining objective evidence and evaluating it objectively to determine the extent to which the audit criteria are fulfilled
Note 1 : Internal audits, sometimes called first party audits, are conducted by, or on behalf of, the organization itself.
Note 2: External audits include those generally called second and third party audits. Second party audits are conducted by parties having an interest in the organization, such as customers, or by other individuals on their behalf. Third party audits are conducted by independent auditing organizations, such as those providing certification/registration of conformity or governmental agencies.

An audit is a methodical and impartial examination of processes, systems, or organizations to determine their compliance with established criteria. It provides valuable insights into the effectiveness, efficiency, and reliability of the subject being audited. Audits are commonly conducted in various fields, including finance, quality management, information security, and regulatory compliance.

  1. Systematic: Audits are conducted in a planned and organized manner. There is a structured approach to gathering information and assessing processes or systems.
  2. Independent: The audit process is typically carried out by individuals or teams that are independent of the area being audited. This independence helps ensure objectivity and reduces the potential for bias.
  3. Documented: Audits involve the creation of documentation that outlines the audit plan, procedures, findings, and conclusions. This documentation is important for transparency, accountability, and as a reference for future actions.
  4. Objective Evidence: Auditors rely on objective evidence to support their findings. This evidence can take various forms, such as documents, records, observations, or interviews.
  5. Evaluation: The collected evidence is evaluated against predetermined criteria. These criteria could be internal policies, industry standards, legal requirements, or other benchmarks.
  6. Objective Assessment: The evaluation process aims to be objective and unbiased. The goal is to determine the extent to which the audit criteria are fulfilled based on the evidence gathered.
  7. Extent to Which Criteria Are Fulfilled: This refers to the degree to which the subject of the audit meets the established criteria. The findings may indicate full compliance, partial compliance, or non-compliance with the criteria.

Each type of audit serves distinct purposes and has different stakeholders. Internal audits help organizations monitor and improve their own processes, while second-party and third-party audits provide external perspectives and verification. Third-party audits, in particular, are often sought for certification purposes or to demonstrate compliance with industry standards and regulations

  1. Internal Audits (First Party Audits):
    • Conducted by: The organization itself or individuals within the organization.
    • Purpose: To assess and improve internal processes, systems, and compliance with internal policies and standards.
    • Scope: Focus is on internal controls, risk management, and overall organizational performance.
    • Independence: Internal auditors should be independent and objective, even though they work within the organization.
  2. Second-Party Audits:
    • Conducted by: Parties external to the organization but with a specific interest, such as customers or other external entities.
    • Purpose: Typically focused on evaluating the organization’s ability to meet specific requirements set by the external party (e.g., a customer’s quality standards).
    • Scope: May cover areas directly relevant to the external party’s interests or contractual obligations.
    • Independence: The auditors may have a stake in the organization’s performance but are expected to conduct the audit objectively.
  3. Third-Party Audits:
    • Conducted by: Independent auditing organizations or governmental agencies.
    • Purpose: To provide an unbiased assessment of an organization’s compliance with external standards, regulations, or certification requirements.
    • Scope: Comprehensive, covering a range of criteria depending on the purpose of the audit (e.g., ISO standards, legal compliance).
    • Independence: Critical aspect, as third-party auditors should be free from any conflicts of interest with the organization being audited.

2 Combined audit

audit carried out together at a single auditee on two or more management systems
Note : When two or more discipline-specific management systems are integrated into a single management system this is known as an integrated management system.

A combined audit refers to the process of conducting an audit that encompasses multiple management systems within a single auditee (organization). This approach is often adopted to streamline the audit process and assess the organization’s compliance with multiple standards simultaneously. In the context of management systems, organizations may implement various standards such as ISO 9001 for quality management, ISO 14001 for environmental management, and ISO 45001 for occupational health and safety management, among others. Instead of conducting separate audits for each system, a combined audit allows auditors to assess the integrated management system as a whole. Key points about a combined audit:

  1. Single Auditee: The audit is conducted at a single organization that has implemented multiple management systems.
  2. Multiple Management Systems: The audit covers two or more management systems. These systems could be related to quality, environmental management, occupational health and safety, information security, etc.
  3. Efficiency and Integration: The goal is to achieve efficiency by integrating the audit process. This can lead to a more holistic understanding of how different management systems interact within the organization.
  4. Streamlined Processes: Combining audits can result in streamlined processes, reduced audit fatigue for the auditee, and potentially lower audit costs.
  5. Comprehensive Assessment: Auditors assess the organization’s compliance with the requirements of each management system under consideration.
  6. Documentation and Reporting: The audit documentation and reporting will reflect the findings and conclusions related to each management system.

Combined audits are particularly beneficial for organizations that have integrated their management systems to enhance overall performance and ensure consistency across various aspects of their operations. It’s important to note that the specific requirements and guidelines for conducting combined audits may vary depending on the standards involved and the accrediting bodies or certification bodies overseeing the audit process.

An integrated management system refers to the consolidation and integration of two or more discipline-specific management systems within an organization into a single, unified framework.

For example, an organization might decide to integrate various management systems, such as:

  1. Quality Management System (QMS): Often based on ISO 9001 standards, focusing on quality processes and customer satisfaction.
  2. Environmental Management System (EMS): Typically based on ISO 14001 standards, addressing environmental aspects and impacts.
  3. Occupational Health and Safety Management System (OHSMS): Based on ISO 45001 standards, focusing on ensuring a safe and healthy work environment.

When these systems are combined into a unified framework, it creates an integrated management system that addresses quality, environmental, and occupational health and safety aspects concurrently. This integrated approach is designed to achieve synergies, reduce duplication of efforts, and enhance overall organizational efficiency. Benefits of an Integrated Management System include:

  1. Streamlined Processes: Eliminates redundancies and streamlines processes, reducing complexity and improving efficiency.
  2. Consistent Documentation: Provides a common platform for documentation and record-keeping, promoting consistency and clarity.
  3. Holistic Perspective: Enables a holistic view of organizational performance by considering various aspects simultaneously.
  4. Resource Optimization: Optimizes the use of resources, including time, personnel, and documentation.
  5. Improved Decision-Making: Facilitates informed decision-making by considering the interconnections between different management aspects.
  6. Easier Compliance Management: Simplifies the process of meeting and maintaining compliance with various standards and regulatory requirements.

Organizations adopting integrated management systems often do so to align their management processes, reduce the administrative burden associated with multiple systems, and enhance their ability to achieve strategic objectives across different disciplines.

3 Joint audit

audit carried out at a single auditee by two or more auditing organizations

A joint audit, in the context of auditing, refers to an audit that is conducted at a single auditee (organization) by two or more auditing organizations. This collaborative approach involves multiple audit firms or auditors working together to assess and evaluate the financial statements, internal controls, or other relevant aspects of the auditee. Key points about a joint audit:

  1. Collaborative Effort: Multiple auditing organizations or audit firms work together to conduct the audit at the same auditee.
  2. Shared Responsibilities: Responsibilities for planning, executing, and reporting on the audit may be distributed among the participating audit entities.
  3. Coordination: Effective communication and coordination are essential to ensure that the audit process is cohesive and meets the required standards.
  4. Scope of Work: The joint audit may cover various aspects, such as financial reporting, internal controls, or compliance with specific standards or regulations.
  5. Enhanced Objectivity: The involvement of multiple audit entities can contribute to increased objectivity and a broader perspective in the audit process.
  6. Expertise Utilization: Joint audits may be employed when specialized expertise is required, and multiple audit firms can bring complementary skills to the engagement.

Joint audits are relatively common in certain industries or when dealing with complex organizations that operate in multiple jurisdictions. They can provide an additional layer of assurance and accountability, especially in situations where stakeholders may benefit from the involvement of more than one independent audit entity. The specific arrangements for a joint audit, including the division of tasks and responsibilities, are typically agreed upon through formal agreements or contracts between the participating audit organizations.

4 audit programme

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

An audit program is indeed a structured arrangement for a set of one or more audits that are planned for a specific time frame and directed toward a specific purpose.

  1. Structured Arrangement: An audit program is organized and follows a systematic plan. It outlines the overall approach, objectives, and procedures for the audits.
  2. Set of Audits: The program encompasses one or more individual audits. These audits may be related to each other in terms of their objectives, scope, or the areas being examined.
  3. Planned for a Specific Time Frame: The audits within the program are scheduled to take place during a defined period. This time frame is typically determined based on factors such as the nature of the audits and organizational priorities.
  4. Directed Toward a Specific Purpose: The audit program is designed with a clear purpose or objective in mind. This could include assessing compliance with specific standards, evaluating the effectiveness of internal controls, or reviewing financial statements, among other purposes.
  5. Coordination and Direction: The program provides a framework for coordinating and directing the efforts of the audit team or teams involved in the audits. It ensures that the audits align with the overall goals of the organization.
  6. Flexibility: While the program is planned, it may also allow for some degree of flexibility to accommodate changes in circumstances or emerging issues.

Audit programs are essential tools for ensuring that audits are conducted in a systematic and organized manner. They help auditors and audit teams plan their work, allocate resources effectively, and achieve the intended objectives of the audits. Additionally, audit programs are often used to communicate the audit plan to relevant stakeholders and to provide a basis for monitoring and reporting on audit progress and outcomes.

5 audit scope

extent and boundaries of an audit

Note 1: The audit scope generally includes a description of the physical and virtual-locations, functions, organizational units, activities and processes, as well as the time period covered.
Note 2: A virtual location is where an organization performs work or provides a service using an on-line environment allowing individuals irrespective of physical locations to execute processes.

The audit scope refers to the extent and boundaries of an audit, defining what the audit will cover and what it will not cover. It outlines the range of activities, processes, systems, or areas that will be subject to examination during the audit. The scope is a crucial element in clarifying the focus and objectives of the audit.A well-defined audit scope is critical for the success of the audit, helping auditors and stakeholders understand the focus and limitations of the examination. It serves as a guide for planning and conducting the audit and contributes to the credibility and reliability of the audit findings and conclusions. Here are some key points related to audit scope:

  1. Extent of Coverage: The scope specifies the depth and breadth of the audit, indicating the range of activities or elements that will be included in the examination.
  2. Boundaries: It also defines what is excluded from the audit. This helps manage expectations and avoids misunderstandings about the areas that will not be assessed.
  3. Objectives Alignment: The scope is aligned with the objectives of the audit. It ensures that the audit is targeted toward achieving specific goals or outcomes.
  4. Relevance: The scope is determined based on the relevance and significance of the areas being audited to the overall objectives of the audit.
  5. Stakeholder Expectations: The scope is often communicated to stakeholders, providing transparency about what the audit will cover and helping manage their expectations.
  6. Resource Allocation: The scope influences the allocation of resources, including time, personnel, and other necessary assets, to ensure that the audit can be conducted effectively within the defined boundaries.
  7. Flexibility: While the scope is generally defined at the outset of the audit, it may be adjusted if necessary due to changes in circumstances or the discovery of unexpected issues during the audit process.

This detailed scope definition is essential for providing clarity to both auditors and stakeholders regarding the boundaries and focus of the audit. It helps in effective audit planning, resource allocation, and ensures that the audit addresses the specific objectives and requirements of the organization. Additionally, the inclusion of virtual locations recognizes the importance of assessing activities conducted in digital spaces, especially in a world where remote work and online services are prevalent.

  1. Physical and Virtual Locations: The audit scope specifies the physical locations, such as offices, plants, or facilities, that will be included in the audit. Additionally, it considers virtual locations, which involve online environments where work is performed or services are provided. This recognizes the modern reality of organizations operating in digital spaces.
  2. Functions and Organizational Units: The scope outlines the functions and organizational units within the audited entity that will be examined. This could involve specific departments, teams, or business units.
  3. Activities and Processes: It defines the activities and processes that will be subject to audit scrutiny. This includes the key operational and business processes relevant to the audit objectives.
  4. Time Period Covered: The scope specifies the time period during which the audit will be conducted. This could be a specific fiscal year, a reporting period, or another timeframe relevant to the audit objectives.
  5. Online Environment for Virtual Locations: Your definition emphasizes that a virtual location involves an online environment where work is conducted. This is crucial in today’s digital landscape where organizations increasingly leverage online platforms and technologies for their operations.

6 audit plan

description of the activities and arrangements for an audit

An audit plan serves as a crucial document that guides the audit team in executing the audit effectively and efficiently. It helps ensure that the audit is conducted in a systematic and organized manner, aligning with the goals and expectations of the organization and other stakeholders. An audit plan is indeed a description of the activities and arrangements for an audit. Let’s break down the key components of your definition:

  1. Description: The audit plan provides a detailed account or overview of the various elements involved in the audit. This description includes what the audit will entail, the objectives it aims to achieve, and the methods that will be employed.
  2. Activities: It outlines the specific tasks, procedures, and steps that will be carried out during the audit. This encompasses activities such as data collection, document review, interviews, and other audit procedures.
  3. Arrangements: The audit plan includes arrangements related to logistics, resources, and scheduling. This involves details about the allocation of personnel, timeframes for different audit phases, and any necessary accommodations.
  4. Objectives and Scope: The plan typically clarifies the overall objectives and scope of the audit, outlining what is to be achieved and the boundaries of the audit coverage.
  5. Methods and Approaches: It may detail the methodologies and approaches that will be used to gather evidence, assess controls, and reach conclusions during the audit process.
  6. Risk Considerations: The plan might address how potential risks will be identified, assessed, and managed during the audit. This includes considerations for both substantive and control risk.
  7. Communication: The plan often includes provisions for communication, both within the audit team and with stakeholders. This ensures that everyone involved in or affected by the audit is informed of key aspects of the audit plan.
  8. Quality Assurance: Some audit plans include provisions for quality assurance, outlining how the quality and reliability of the audit process and findings will be monitored and ensured.

7 audit criteria

set of requirements used as a reference against which objective evidence is compared
Note 1 : If the audit criteria are legal (including statutory or regulatory) requirements, the words “compliance” or “non-compliance” are often used in an audit finding .
Note 2 : Requirements may include policies, procedures, work instructions, legal requirements, contractual obligations, etc.

.Audit criteria are indeed a set of requirements used as a reference against which objective evidence is compared during an audit. The use of audit criteria is fundamental to the audit process, as it provides a clear framework for evaluation. These criteria can be derived from various sources, including industry standards, regulatory requirements, organizational policies, and best practices. The criteria serve as a basis for making informed judgments about the effectiveness, efficiency, and compliance of the audited entity. They play a crucial role in ensuring objectivity and consistency in the audit process

  1. Set of Requirements: Audit criteria consist of a predefined and established set of standards, specifications, regulations, or other requirements. These criteria serve as benchmarks against which the audited entity is assessed.
  2. Reference Point: The criteria provide a reference point or standard that is used to evaluate the performance, processes, systems, or activities of the organization being audited.
  3. Objective Evidence: During the audit, objective evidence is collected to determine the extent to which the audited entity conforms to the specified criteria. This evidence can include documents, records, observations, interviews, and other relevant information.
  4. Comparison: The core activity of the audit involves comparing the gathered objective evidence with the established audit criteria. This comparison helps auditors assess whether the audited entity meets the required standards.

In the context of auditing, requirements that serve as audit criteria can indeed encompass a variety of elements, including:

  1. Policies: The principles or guidelines set by an organization to direct its actions and decisions.
  2. Procedures: Detailed steps or processes that individuals or departments follow to achieve a particular task or objective.
  3. Work Instructions: Specific instructions or guidelines that outline how tasks are to be performed at a detailed level.
  4. Legal Requirements: Statutory or regulatory obligations that an organization must adhere to as mandated by laws or regulations.
  5. Contractual Obligations: Agreements or commitments made in contracts with external parties, such as clients, suppliers, or partners.

When legal requirements are part of the audit criteria, the terms “compliance” and “non-compliance” are commonly used in audit findings. Here’s how these terms are generally applied:

  • Compliance: If the audited entity meets the specified legal or regulatory requirements, the audit finding may indicate “compliance.” This means that the organization is adhering to the relevant laws and regulations.
  • Non-Compliance: If the audited entity does not meet the specified legal or regulatory requirements, the audit finding may indicate “non-compliance.” This signals that the organization is not in accordance with certain mandated standards or regulations.

Using these terms helps communicate the level of alignment between the audited entity’s practices and the established criteria, particularly when those criteria are legal in nature. It provides a clear and concise way to convey whether the organization is operating within the bounds of the law or if corrective actions are needed to address identified non-compliance issues.

8 objective evidence

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 generally consists of records, statements of fact, or other information which are relevant to the audit criteria and verifiable.

In the context of auditing, objective evidence can be defined as factual information or data that supports the existence or truth of a particular assertion or claim. This evidence is used by auditors to assess and verify the accuracy, completeness, and reliability of the information being audited. It provides a basis for forming conclusions and opinions during the audit process.By relying on objective evidence, auditors aim to provide an impartial and factual basis for their findings and conclusions, contributing to the overall reliability and credibility of the audit process. Objective evidence in auditing refers to:

  1. Factual Information: It is information that is verifiable and based on concrete facts rather than opinions or interpretations.
  2. Supporting Existence or Truth: The evidence is used to support the existence or truth of a statement, assertion, or claim being examined during the audit.
  3. Relevance to Audit Objectives: The evidence is directly related to the audit objectives, criteria, or standards and is crucial in determining whether the audited entity is in compliance with those requirements.
  4. Reliability and Trustworthiness: Objective evidence should be reliable and trustworthy, ensuring that the information gathered is accurate and can be depended upon for making informed audit conclusions.
  5. Various Forms: Objective evidence can take various forms, including documents, records, physical observations, interviews, measurements, and other forms of data that can be examined and assessed.

By obtaining objective evidence , auditors ensure that their findings are based on reliable and factual information. This contributes to the credibility of the audit process and the accuracy of the conclusions drawn regarding the audited entity’s performance, compliance, or other relevant aspects.

  1. Records, Statements of Fact, or Other Information: Objective evidence encompasses a range of sources, including records, statements of fact, and other relevant information. These serve as the foundation for the audit and are used to assess the audited entity’s compliance with audit criteria.
  2. Relevance to Audit Criteria: Objective evidence is directly tied to the audit criteria. It should be pertinent to the standards, regulations, policies, or other benchmarks against which the audited entity is being evaluated.
  3. Verifiability: Objective evidence must be verifiable, meaning that it can be confirmed or proven through examination and cross-referencing. This contributes to the reliability of the evidence.
  4. Obtained through Observation, Measurement, Test, or Other Means: Objective evidence can be gathered through various methods, such as direct observation of processes, measurements of performance metrics, testing of controls, or other means of data collection. The choice of methods depends on the nature of the audit and the objectives set.
  5. Observation: Involves visually inspecting processes, activities, or conditions to gather evidence.
  6. Measurement: Involves quantifying or assessing certain parameters to obtain objective data.
  7. Testing: Involves conducting tests, examinations, or assessments to verify the effectiveness or compliance of certain processes or controls.

9 audit evidence

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

In the context of auditing, audit evidence can indeed be defined as records, statements of fact, or other information that is relevant to the audit criteria and verifiable. This definition aligns with the fundamental principles of auditing, where the gathering of relevant and reliable evidence is essential for forming audit conclusions and opinions. Auditors rely on audit evidence to assess the compliance, effectiveness, and efficiency of processes, controls, and activities within the audited entity. The quality and appropriateness of audit evidence play a crucial role in the overall reliability of the audit findings.This definition emphasizes key characteristics of audit evidence:

  1. Records, Statements of Fact, or Other Information: Audit evidence can take various forms, including documents, records, factual statements, or any information that provides support for the audit process.
  2. Relevance to Audit Criteria: The evidence must be directly related to the audit criteria, which are the standards, regulations, policies, or benchmarks against which the audited entity is being evaluated.
  3. Verifiability: Audit evidence must be verifiable, meaning that it can be confirmed or proven through examination and validation. This ensures the reliability and credibility of the evidence.

10 audit findings

results of the evaluation of the collected audit evidence against audit criteria

Note 1 : Audit findings indicate conformity or nonconformity.
Note 2 : Audit findings can lead to the identification of risks, opportunities for improvement or recording good practices.
Note 3 : In English if the audit criteria are selected from statutory requirements or regulatory
requirements, the audit finding is termed compliance or non-compliance.

Audit findings can be defined as the results of the evaluation of the collected audit evidence against audit criteria. Audit findings play a crucial role in the audit process as they provide insights into the extent to which the audited entity aligns with the defined criteria. Findings may indicate areas of compliance, non-compliance, or areas for improvement. They contribute to the overall objective of the audit, which is to provide stakeholders with a reliable assessment of the audited entity’s performance and adherence to relevant standards.

  1. Results of Evaluation: Audit findings are the outcomes or conclusions reached by auditors based on their assessment of the evidence gathered during the audit.
  2. Collected Audit Evidence: The basis for audit findings is the objective evidence that auditors collect during the audit process. This evidence may include records, statements of fact, or other relevant information.
  3. Against Audit Criteria: The evaluation is conducted in comparison to the established audit criteria. These criteria are the reference points, such as standards, regulations, policies, or benchmarks, against which the audited entity’s performance or compliance is measured.

Using precise terminology in audit findings ensures clarity and facilitates effective communication with stakeholders. Whether it’s identifying areas of strength, pointing out compliance, or highlighting non-compliance, audit findings contribute to organizational learning and improvement.

  1. Conformity or Nonconformity: Audit findings are often categorized as either conformity (compliance) or nonconformity (non-compliance).
    • Conformity: Indicates that the audited entity meets the specified criteria, standards, or regulations. The organization is in compliance with the requirements.
    • Nonconformity: Indicates that the audited entity does not meet the specified criteria, standards, or regulations. The organization is not in compliance, and there may be deviations or deficiencies.
  2. Identification of Risks: Nonconformities identified during an audit can highlight potential risks or areas where the organization is not meeting expected standards. This information is valuable for risk management.
  3. Opportunities for Improvement: Audit findings, whether related to conformity or nonconformity, can lead to the identification of opportunities for improvement. This allows the organization to enhance its processes and practices.
  4. Recording Good Practices: In addition to identifying areas for improvement, audit findings may also include the recognition of good practices within the audited entity. This positive aspect acknowledges effective and successful practices.
  5. Compliance or Non-Compliance: If the audit criteria are derived from statutory requirements or regulatory requirements, the terminology used for audit findings is often “compliance” or “non-compliance.” This emphasizes adherence or deviation from legal or regulatory standards.

11 audit conclusion

outcome of an audit , after consideration of the audit objectives and all audit findings

An audit conclusion can be defined as the outcome of an audit, determined after considering the audit objectives and all audit findings. The audit conclusion is a crucial element in communicating the results of the audit to stakeholders. It provides a comprehensive overview of the organization’s performance in relation to the audit objectives and criteria. The conclusion may offer insights into the overall effectiveness of processes, compliance with standards, identification of improvement areas, and potential risks. Clarity and accuracy in presenting the audit conclusion are essential for supporting informed decision-making and facilitating organizational improvement.

  1. Outcome of an Audit: The audit conclusion represents the overall result or summary of the audit process. It reflects the findings, assessments, and evaluations made during the audit.
  2. Consideration of Audit Objectives: The audit conclusion is derived by taking into account the initial audit objectives. These objectives set the framework for what the audit aims to achieve and assess.
  3. Consideration of Audit Findings: The conclusion is shaped by a thorough consideration of all the audit findings. These findings, which may include areas of conformity, nonconformity, risks, opportunities for improvement, and good practices, collectively contribute to the conclusion.

12 audit client

organization or person requesting an audit
Note : In the case of internal audit, the audit client can also be the auditee or the individual(s) managing the audit programme. Requests for external audit can come from sources such as regulators, contracting parties or potential or existing clients.

An audit client is an organization, entity, or individual that is the subject of an audit, whether the audit is conducted internally or externally. The audit client may be the entity that requested the audit or the one being audited due to regulatory, contractual, or internal requirements. Understanding the multifaceted nature of the audit client is crucial, especially as it varies depending on the type and purpose of the audit. The term “audit client” may encompass different roles and perspectives in internal and external audit scenarios.

  1. Internal Audit:
    • Audit Client: In the context of internal audit, the term “audit client” may indeed refer to the organization or person requesting an audit. This could be a department within the organization seeking an internal audit for specific processes or functions.
    • Auditee or Audit Program Manager: Additionally, in the case of internal audit, the audit client can also be the auditee—the department or individuals within the organization being audited. Furthermore, the individual(s) managing the overall audit program within the organization can also be considered the audit client in an internal audit context.
  2. External Audit:
    • Sources of Requests: For external audits, the request for an audit can come from various external sources, such as regulators, contracting parties, or potential/existing clients. These external entities seek assurance regarding the accuracy, compliance, or other aspects of the audited organization’s financial statements, controls, or operations.

13 auditee

organization as a whole or parts thereof being audited

An auditee can indeed be defined as the organization as a whole or parts thereof that is the subject of an audit. The term “auditee” is commonly used in the context of both internal and external audits. Internal audits often involve auditees within the same organization, while external audits may involve auditees from other organizations, such as clients, suppliers, or regulatory bodies. The auditee plays a central role in providing access to information, facilitating the audit process, and responding to audit findings.

  1. Organization as a Whole or Parts Thereof:
    • Comprehensive Scope: The auditee may refer to the entire organization, encompassing all its departments, functions, and activities. This is often the case in a comprehensive audit that assesses the organization’s overall performance.
    • Partial Scope: Alternatively, the auditee may refer to specific parts or components of the organization. This could involve auditing particular departments, processes, or functions based on the objectives of the audit.
  2. Being Audited:
    • Subject of the Audit: The auditee is the entity or entities undergoing examination and assessment during the audit. This includes the examination of processes, controls, compliance with standards, and other relevant criteria.

14 audit team

one or more persons conducting an audit , supported if needed by technical experts.
Note 1: One auditor of the audit team is appointed as the audit team leader.
Note 2: The audit team can include auditors-in-training.

This definition aligns well with standard audit practices and emphasizes the importance of teamwork, leadership, and the potential for skill development within the audit context.The collaborative nature of an audit team ensures a comprehensive and objective assessment of the audited entity. The team leader plays a crucial role in guiding the team, facilitating communication, and ensuring the effective execution of the audit plan. The inclusion of auditors-in-training contributes to the development of new audit professionals and enhances the overall capacity of the audit team.

  1. Audit Team:
    • Composition: An audit team is formed by one or more persons responsible for conducting an audit. The team members collaborate to assess and evaluate the subject of the audit.
    • Support from Technical Experts: Depending on the complexity and scope of the audit, the team may be supported by technical experts with specialized knowledge relevant to the audit subject.
  2. Audit Team Leader:
    • Appointment: Within the audit team, one auditor is appointed as the audit team leader. This individual assumes a leadership role and is responsible for coordinating the activities of the team, ensuring that the audit plan is followed, and overseeing the overall audit process.

15 auditor

person who conducts an audit

An auditor is indeed a person who conducts an audit. Auditors can work in various settings, including internal audits within an organization or external audits conducted by independent audit firms. They play a crucial role in assessing the compliance, effectiveness, and efficiency of processes, systems, or financial information, contributing to the overall assurance and reliability of the audited entity’s operations.

  1. Person:
    • Individual Role: An auditor is an individual who is qualified and appointed to carry out the activities associated with conducting an audit.
  2. Conducts an Audit:
    • Responsibilities: The primary responsibility of an auditor is to perform the necessary tasks involved in the audit process. This includes planning, collecting and evaluating evidence, and forming conclusions based on the audit objectives and criteria.

16 technical expert

person who provides specific knowledge or expertise to the audit team
Note 1 : Specific knowledge or expertise relates to the organization, the activity, process, product, service, discipline to be audited, or language or culture.
Note 2 : A technical expert to the audit team does not act as an auditor.

In the context of ISO audits, a technical expert is a person who provides specific knowledge or expertise to the audit team.

In ISO (International Organization for Standardization) audits, technical experts may be brought in to address specific technical requirements or industry-specific standards. A technical expert is an individual with specialized knowledge and expertise in a particular area relevant to the audit. The technical expert’s role is to offer their specialized knowledge to the audit team, contributing insights that enhance the team’s ability to assess specific aspects of the auditee’s systems, processes, or practices.These experts play a valuable role in ensuring that the audit team has access to the necessary depth of knowledge to thoroughly evaluate the auditee’s compliance and performance in relation to ISO standards. Technical experts may contribute to the audit process by providing guidance, answering technical questions, and offering recommendations based on their expertise. Their involvement helps ensure a comprehensive and accurate assessment during the audit.

A technical expert, while providing specific knowledge or expertise to the audit team, does not function as an auditor in the traditional sense. Their role is specialized and focused on contributing domain-specific insights. The distinction between an auditor and a technical expert is important, as it highlights the collaborative nature of the audit team. While auditors focus on the overall audit process, including planning, evidence collection, and reporting, technical experts contribute specialized insights that enhance the team’s understanding of specific aspects within their domain of expertise. This collaboration ensures a more comprehensive and informed audit, particularly when dealing with complex or industry-specific standards, practices, or technologies. The technical expert’s role is valuable in providing depth and accuracy in the assessment of the audited entity’s systems or processes.

  • Distinct Role: A technical expert, while providing specific knowledge or expertise to the audit team, does not function as an auditor in the traditional sense. Their role is specialized and focused on contributing domain-specific insights.
  • Relevance to Audited Area: The specific knowledge or expertise that a technical expert brings is directly related to the organization, the activity, process, product, service, discipline to be audited, or other relevant factors.
  • Organization, Activity, Process, Product, Service, Discipline, Language, or Culture: The expertise provided by the technical expert is tailored to the unique aspects of the audited entity. This may encompass various dimensions, including technical processes, industry-specific practices, or cultural nuances.

17 observer

individual who accompanies the audit team but does not act as an auditor

In ISO audits, an observer is an individual who accompanies the audit team but does not take on the role of an auditor. This term is often used to describe someone who is present during the audit process but does not actively participate in conducting the audit. Key points regarding an observer in ISO audits:

  1. Accompanies the Audit Team: An observer is present alongside the audit team during the audit activities.
  2. Does Not Act as an Auditor: Unlike members of the audit team, the observer does not actively engage in conducting the audit. They are not responsible for planning, collecting evidence, or making assessments.

The presence of observers can serve various purposes, such as providing training for individuals who are learning about the audit process, facilitating knowledge transfer, or allowing stakeholders to gain insights into the audit activities. Observers may be individuals from within the organization or external parties who have an interest in or a need to understand the audit process without directly participating in it.

18 management system

set of interrelated or interacting elements of an organization to establish policies and objectives, and processes to achieve those objectives
Note 1: A management system can address a single discipline or several disciplines, e.g. quality management, financial management or environmental management.
Note 2: The management system elements establish the organization’s structure, roles and responsibilities, planning, operation, policies, practices, rules, beliefs, objectives and processes to achieve those objectives.
Note 3: The scope of a management system can include the whole of the organization, specific and identified functions of the organization, specific and identified sections of the organization, or one or more functions across a group of organizations.

A management system can indeed be defined as a set of interrelated or interacting elements within an organization. The primary purpose of a management system is to establish policies and objectives, as well as processes to achieve those objectives. These standards provide a structured approach for organizations to establish, implement, maintain, and continually improve their management systems, ensuring they align with the organization’s overall goals and meet relevant requirements.

  1. Set of Interrelated or Interacting Elements: A management system involves various components, elements, or parts within an organization. These elements work together or influence each other to achieve common goals.
  2. Organization: The management system is an integral part of the organizational structure, guiding how the organization is managed and operated.
  3. Establish Policies and Objectives: One of the key functions of a management system is to set policies that define the organization’s principles and objectives that articulate what the organization aims to achieve.
  4. Processes: The management system includes processes, which are the activities or operations designed to achieve the defined objectives. These processes are typically structured and managed to ensure efficiency and effectiveness.
  5. Achieve Objectives: The ultimate purpose of a management system is to facilitate the organization in achieving its stated objectives. This involves planning, implementing, monitoring, and improving processes to continually enhance performance.

A management system can indeed address a single discipline or multiple disciplines within an organization.The flexibility of management systems allows organizations to adopt a structured approach to meet their unique challenges and goals, whether they choose to focus on a single discipline or integrate multiple disciplines to enhance overall efficiency and effectiveness. Here are the key points to emphasize:

  1. Single or Multiple Disciplines: A management system can be tailored to address the specific needs and requirements of a single discipline. For example, an organization might implement a Quality Management System (QMS) to focus on quality-related processes and objectives. Alternatively, an organization may choose to implement an integrated management system that addresses multiple disciplines simultaneously. For instance, an Integrated Management System (IMS) might cover quality management, financial management, environmental management, and other relevant disciplines.
  2. Examples of Disciplines:
    • Quality Management: Focuses on ensuring that products or services meet established quality standards and customer expectations (e.g., ISO 9001).
    • Financial Management: Involves the effective management of an organization’s financial resources, accounting processes, and fiscal responsibilities.
    • Environmental Management: Addresses an organization’s environmental impact and sustainability practices (e.g., ISO 14001).
  3. Tailoring to Organizational Needs: Organizations can design and implement a management system based on their specific needs, industry requirements, and organizational objectives.
  4. Integration of Disciplines: Integration allows for a holistic approach to management. Organizations can streamline processes, reduce duplication of efforts, and create synergies by integrating different management disciplines into a unified system.

The integration of these elements within a management system provides a structured and cohesive framework for the organization. This framework not only helps in achieving specific goals but also facilitates ongoing improvement and adaptation to changing circumstances. The management system serves as a tool for aligning various aspects of the organization and ensuring that they work in harmony towards common objectives.

  1. Establishing Organization’s Structure: Management system elements contribute to defining and organizing the structure of the organization. This includes how different units or departments are organized, the reporting relationships, and the overall organizational hierarchy.
  2. Roles and Responsibilities: Clearly defined roles and responsibilities are a crucial aspect of a management system. This ensures that individuals within the organization understand their functions and contribute effectively to the overall objectives.
  3. Planning: Management systems involve planning processes, helping the organization set objectives, identify risks and opportunities, and develop strategies to achieve its goals.
  4. Operation: The operational aspects of a management system cover the day-to-day activities and processes that are necessary to achieve the organization’s objectives. This includes the implementation and execution of plans.
  5. Policies, Practices, Rules, and Beliefs: Management system elements include the establishment of policies, practices, rules, and shared beliefs that guide the behavior and decision-making within the organization. This contributes to the organizational culture and values.
  6. Objectives and Processes: Clearly defined objectives are a fundamental part of a management system. Processes are designed and implemented to achieve these objectives efficiently and effectively.

The ability to define the scope of a management system in various ways reflects the adaptability of management standards and frameworks, such as those outlined by the International Organization for Standardization (ISO). For example, ISO 9001 (Quality Management) and ISO 14001 (Environmental Management) standards provide organizations with the flexibility to determine the scope based on their specific circumstances and objectives. By tailoring the scope to the organization’s needs, the management system becomes a more effective tool for achieving goals, improving performance, and ensuring alignment with relevant standards and requirements.

  1. Whole of the Organization: The management system can encompass the entirety of the organization, providing a comprehensive framework that addresses all functions, processes, and activities.
  2. Specific and Identified Functions: Alternatively, the scope can be focused on specific and identified functions within the organization. This allows for a targeted approach, tailoring the management system to address particular areas of concern or priority.
  3. Specific and Identified Sections: The scope can be narrowed down to specific and identified sections or departments within the organization. This is often practical when certain areas have distinct needs or requirements.
  4. One or More Functions Across a Group of Organizations: In certain cases, the scope may extend beyond a single organization to cover one or more functions across a group of organizations. This could be relevant for organizations operating collaboratively or within a shared framework.

19 risk

effect of uncertainty
Note 1: An effect is a deviation from the expected – positive or negative.
Note 2: Uncertainty is the state, even partial, of deficiency of information related to, understanding or knowledge of, an event, its consequence and likelihood.
Note 3 : Risk is often characterized by reference to potential events and consequences or a combination of these.
Note 4 : Risk is often expressed in terms of a combination of the consequences of an event (including changes in circumstances) and the associated likelihood of occurrence.

  1. Risk Definition:
    • Effect of Uncertainty: Risk is defined as the effect of uncertainty. This encapsulates the idea that risks arise due to uncertainties in various aspects of events, activities, or processes.
  2. Effect – Deviation from the Expected:
    • Positive or Negative: The effect of risk can be either positive or negative. Positive effects are often referred to as opportunities, while negative effects are considered threats or uncertainties that can lead to undesired outcomes.
  3. Uncertainty Definition:
    • State of Deficiency of Information: Uncertainty is described as a state, even partial, of deficiency of information. This highlights that risk arises when there is a lack of complete information or understanding about an event, its consequences, and the likelihood of occurrence.
  4. Related to Event, Consequence, and Likelihood:
    • Event: The specific incident or occurrence that is under consideration.
    • Consequence: The impact or result that may follow from the event.
    • Likelihood: The probability or chance of the event occurring.

The combination approach provides a more nuanced and holistic understanding of risk. By considering both the potential severity of consequences and the likelihood of occurrence, organizations can prioritize and address risks based on their significance and the likelihood of their impact. In risk management, this often leads to the creation of risk matrices or risk heat maps, where the axes represent consequence severity and likelihood, helping to visually categorize and prioritize risks. This approach aids organizations in making informed decisions about how to manage and mitigate different types of risks.

  1. Characterization by Potential Events and Consequences:
    • Risk is often characterized by referring to potential events and their consequences. This involves identifying events that could impact the organization and understanding the potential outcomes or impacts associated with those events.
  2. Combination of Consequences and Likelihood:
    • Risk is often expressed in terms of a combination of consequences and the associated likelihood of occurrence. This is a fundamental concept in risk assessment. The severity of consequences and the likelihood of an event occurring are considered together to assess the overall risk level.
    • Consequences: The range of potential outcomes or impacts that may result from an event, including changes in circumstances.
    • Likelihood: The probability or chance of the event occurring.

20 conformity

fulfilment of a requirement

Conformity in the context of ISO audits refers to the degree to which the audited entity meets or complies with specified requirements. These requirements could be standards, regulations, policies, or any criteria established for the audit.Conformity assessment in ISO audits involves evaluating whether the audited organization’s processes, products, or services align with the defined criteria. The goal is to determine if there is compliance with the established standards and requirements, ensuring that the organization is operating in accordance with the specified guidelines.

21 nonconformity

non-fulfilment of a requirement

Nonconformity, in the context of ISO audits, indicates a situation where the audited entity does not meet or comply with specified requirements. This could involve deviations from standards, regulations, policies, or any criteria set for the audit.When auditors identify nonconformities during an audit, it means that certain processes, products, or services within the audited organization do not align with the established criteria. Nonconformities are typically documented and communicated to the audited entity, and corrective actions are often required to address and rectify these deviations. The goal is to bring the organization into compliance with the applicable standards or requirements.

22 competence

ability to apply knowledge and skills to achieve intended results

Competence can indeed be defined as the ability to apply knowledge and skills to achieve intended results.

  1. Ability: Competence involves having the capability or capacity to perform effectively in a specific context.
  2. Application of Knowledge and Skills: Competence is not just about possessing knowledge and skills but also about the effective application of that knowledge and those skills in practical situations.
  3. Achieving Intended Results: The ultimate purpose of competence is to achieve the desired or intended outcomes or results. Competent individuals can use their knowledge and skills to successfully accomplish tasks or goals.

This definition emphasizes the practical and results-oriented nature of competence. In various professional and organizational contexts, competence is a key attribute that ensures individuals or entities can perform their roles effectively and contribute to the overall success of their endeavors. Competence is often a crucial factor in achieving quality, efficiency, and excellence in various fields.

23 requirement

need or expectation that is stated, generally implied or obligatory
Note 1: “Generally implied” means that it is custom or common practice for the organization and
interested parties that the need or expectation under consideration is implied.
Note 2: A specified requirement is one that is stated, for example in documented information.

A requirement can indeed be defined as a need or expectation that is stated, generally implied, or obligatory.

  1. Need or Expectation:A requirement represents something that is needed or expected. This could be a specific condition, capability, characteristic, or outcome that is necessary for a particular purpose.
  2. Stated, Generally Implied, or Obligatory: Requirements can be explicitly stated in documents, specifications, or agreements. They may also be generally implied based on industry standards, best practices, or common expectations. Additionally, some requirements are obligatory, meaning they are mandatory and must be fulfilled.

In various contexts, such as project management, product development, or quality management systems, understanding and meeting requirements are critical for achieving success and stakeholder satisfaction. Clear and well-defined requirements serve as the basis for planning, designing, and delivering products, services, or projects.

  1. Generally Implied:
    • Custom or Common Practice: When a requirement is “generally implied,” it means that there is a custom or common practice within the organization and among interested parties to understand and acknowledge a particular need or expectation without it being explicitly stated. This recognition is based on established norms, industry practices, or shared understanding.
  2. Specified Requirement:
    • Stated in Documented Information: On the other hand, a “specified requirement” is one that is explicitly stated, often in documented information. This could include formal documents, contracts, standards, or other written sources that clearly articulate the specific requirements that must be met.

Understanding the distinction between generally implied requirements and specified requirements is important in various management systems and quality assurance practices. While specified requirements provide explicit, documented criteria, generally implied requirements rely on the shared understanding and common practices within the organization and its stakeholders. Both types contribute to the overall framework for meeting the needs and expectations of interested parties.

24 process

set of interrelated or interacting activities that use inputs to deliver an intended result

A process can indeed be defined as a set of interrelated or interacting activities that use inputs to deliver an intended result.

  1. Set of Interrelated or Interacting Activities: A process involves a series of connected or interlinked activities. These activities are performed in a coordinated manner to achieve a specific outcome.
  2. Use Inputs: Processes require inputs, which are the resources, information, or materials needed to carry out the activities within the process.
  3. Deliver an Intended Result: The ultimate purpose of a process is to deliver a desired or intended result. This result could be a product, service, or specific outcome that meets predefined criteria.

Processes are fundamental to various aspects of organizational management, quality assurance, and operational efficiency. They provide a structured and systematic approach to achieving goals, ensuring consistency, and facilitating continuous improvement. The concept of processes is widely used in fields such as business, manufacturing, service industries, and quality management systems.

25 performance

measurable result
Note 1 : Performance can relate either to quantitative or qualitative findings.
Note 2 : Performance can relate to the management of activities, processes , products, services, systems or organizations.

Performance can indeed be defined as a measurable result. This definition emphasizes the evaluative aspect of performance, where the achievement of specific, measurable outcomes serves as a key indicator of effectiveness. In various contexts, such as organizational management, project execution, or individual assessments, measuring performance allows for objective evaluation and provides insights into the success or efficiency of processes, actions, or entities.

Emphasizing that performance can relate to either quantitative or qualitative findings underscores the flexibility in assessing and understanding performance.

  1. Quantitative Findings: Performance can be measured using numerical data and quantitative metrics. This may include specific figures, statistics, or other quantifiable indicators that provide a numerical representation of the achieved results.
  2. Qualitative Findings: Alternatively, performance assessment can involve qualitative findings, which are often more subjective and descriptive. This might include factors such as the quality of work, user satisfaction, or the effectiveness of communication.

This recognition of both quantitative and qualitative aspects in performance evaluation reflects the multidimensional nature of performance. Depending on the context and objectives, organizations and individuals may consider a combination of quantitative and qualitative measures to gain a comprehensive understanding of their performance. This flexibility allows for a more nuanced and holistic assessment of success and improvement opportunities.

26 effectiveness

extent to which planned activities are realized and planned results achieved

Effectiveness can indeed be defined as the extent to which planned activities are realized and planned results are achieved.

  1. Planned Activities:Effectiveness is often measured in relation to planned activities, which are the actions or steps outlined in a plan or strategy.
  2. Realized:The term “realized” implies the actual execution or implementation of planned activities. Effectiveness is concerned with how well these activities are put into practice.
  3. Planned Results:The intended outcomes or results that were specified in the planning phase. These results serve as benchmarks for measuring effectiveness.
  4. Achieved:The degree to which the planned results are attained. Effectiveness is about the successful accomplishment of the intended outcomes.

In organizational management and various fields, assessing effectiveness is crucial for evaluating the success of strategies, projects, or processes. It provides insights into the alignment between planned actions and actual results, facilitating continuous improvement and informed decision-making.

The structure of the ISO 19011:2018 Guidelines is as follows:

Published by Pretesh Biswas

Pretesh Biswas has wealth of qualifications and experience in providing results-oriented solutions for your system development, training or auditing needs. He has helped dozens of organizations in implementing effective management systems to a number of standards. He provide a unique blend of specialized knowledge, experience, tools and interactive skills to help you develop systems that not only get certified, but also contribute to the bottom line. He has taught literally hundreds of students over the past 5 years. He has experience in training at hundreds of organizations in several industry sectors. His training is unique in that which can be customized as to your management system and activities and deliver them at your facility. This greatly accelerates the learning curve and application of the knowledge acquired. He is now ex-Certification body lead auditor now working as consultancy auditor. He has performed hundreds of audits in several industry sectors. As consultancy auditor, he not just report findings, but provide value-added service in recommending appropriate solutions. Experience Consultancy: He has helped over 100 clients in a wide variety of industries achieve ISO 9001,14001,27001,20000, OHSAS 18001 and TS 16949 certification. Industries include automotive, metal stamping and screw machine, fabrication, machining, assembly, Forging electrostatic and chrome plating, heat-treating, coatings, glass, plastic and rubber products, electrical and electronic equipment, assemblies & components, batteries, computer hardware and software, printing, placement and Security help, warehousing and distribution, repair facilities, consumer credit counseling agencies, banks, call centers, etc. Training: He has delivered public and on-site quality management training to over 1000 students. Courses include ISO/TS -RAB approved Lead Auditor, Internal Auditing, Implementation, Documentation, as well as customized ISO/TS courses, PPAP, FMEA, APQP and Control Plans. Auditing: He has conducted over 100 third party registration and surveillance audits and dozens of gap, internal and pre-assessment audits to ISO/QS/TS Standards, in the manufacturing and service sectors. Other services: He has provided business planning, restructuring, asset management, systems and process streamlining services to a variety of manufacturing and service clients such as printing, plastics, automotive, transportation and custom brokerage, warehousing and distribution, electrical and electronics, trading, equipment leasing, etc. Education & professional certification: Pretesh Biswas has held IRCA certified Lead Auditor for ISO 9001,14001 and 27001. He holds a Bachelor of Engineering degree in Mechanical Engineering and is a MBA in Systems and Marketing. Prior to becoming a business consultant 6 years ago, he has worked in several portfolios such as Marketing, operations, production, Quality and customer care. He is also certified in Six Sigma Black belt .

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