7 Auditing Principles That ISO 19011 Standard Includes

7 Auditing Principles That ISO 19011 Standard Includes
4 min read

An organization's internal audit plays a crucial role in ensuring that internal controls are operating effectively, that laws and regulations are being followed, and that the organization's goals and objectives are being met. The definition of ISO 19011 is the standard that lays out instructions for auditing management systems. The standard provides advice on how to manage an audit program, auditing principles, and how to assess the operators of audit programs. An audit program is made up of the plans put in place to conduct each audit required to fulfil a specified objective.

ISO 19011:2018 standard offers helpful guidance on how to systematically enhance an audit program, just as other departments in a business are anticipated to do. Continuously ensuring that the audit program objectives are in line with the goals and policies of the management system is one part of such improvement. Organisations should take the demands of consumers and other interested parties into account while promoting auditing improvements. Synchronizing the audit process with the theory and intent behind the most current changes to the management system Standards was one of the main reasons for the development of ISO 19011:2018. The ISO 19011:2018 Standard lists the following seven auditing principles:

  1. Integrity
  2. Fair presentation
  3. Due professional care
  4. Confidentiality
  5. Independence
  6. Evidence-based approach
  7. Risk-based approach

These principles offer the guidance required to successfully manage and carry out audits of ISO management systems when they are used correctly. Let's explore each principle in detail.

  1. Independence: Independence, which is the cornerstone of its credibility, is one of internal audit's guiding principles. Independence refers to both the professional and operational independence of individual internal auditors as well as the operational independence of the internal audit function as a whole. The internal audit function should be independent of all other organizational functions and business units and have a defined reporting structure.
  2. Objectivity: Another important element of internal audit is objectivity, which calls for internal auditors to be unbiased and devoid of conflicts of interest. Internal auditors should approach their work professionally and fairly, with no personal stake in the results of their efforts. This enables them to offer an objective evaluation of the company's operations and to pinpoint areas for development. 
  3. Competence: Competence is a key internal auditing principle since internal auditors are required to have the expertise, certified ISO 19011 auditor training, and knowledge to do their jobs well. Internal auditors should be able to apply their expertise to the unique demands of the organization and should continuously expand their knowledge and skill sets.
  4. Confidentiality: As internal auditors frequently have access to sensitive and confidential material; confidentiality is a core premise of internal audit. All information gathered by internal auditors throughout their work should be kept confidential, and they should only utilize it for that reason.
  5. Professionalism: Internal auditors are expected to uphold high standards of ethical behaviour and to act with integrity at all times, therefore professionalism is another crucial internal auditing criterion. Additionally, internal auditors should maintain professional behaviour, show responsiveness and cooperation, and refrain from any actions that could harm the organization's reputation or the internal audit function.
  6. Due Professional Care: Internal auditors must exercise professional scepticism, as well as appropriate care and diligence, in the performance of their duties. Internal auditors should not take information at face value and should approach their work with a sceptical eye. They should also take measures to confirm facts and check the veracity of hypotheses.
  7. Continuous Improvement: The seventh and final major principle of internal audit is for the internal audit function to always seek to enhance its methods, techniques, and processes. For the internal audit function to be more effective overall, internal auditors should continuously evaluate their procedures and look for areas for improvement.
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