Principles of auditing | Integrity principle | ISO19011
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- เผยแพร่เมื่อ 8 ก.ย. 2024
- This is a series of videos on the principles of auditing (for auditing management systems) as per ISO19011. In this video, we'll have a look at what is ISO19011 standard, its contents, what are 7 principles of auditing.
In this video, We'll mainly focus on the first principle of auditing i.e. Integrity and how to apply this principle while auditing.
Thanks for this lecture!
The 1st case, I will answer : the assessment of the case as NC or not depend on the side view of the observer. You saw it as NC so as apart of the responsibility of top management you take it as opportunity to improvement and sence we not raise it as NC according to the audit criteria so it is not NC.
2nd case, I will apologize to the auditee that this is not allowed as per the basics of auditing but it will be as the positive and strong area.
@amit Ballal..what are your comments on the answer provided?
I'm satisfied with the answer of @Saeed Alshihri. Following are my answers (based on my perspective), which can differ from person to person:
Case:1
"Sorry, but the expectation is that once you have implemented the system, implemented all actions against gaps identified through your internal evaluations such as internal audits and reviews and once you find your system effective as per your criteria, the audits should be done by an external agency. We as external auditors can only bring a third-person perspective to auditing your organization (seeing your system from fresh eyes) and point out the areas can be improved further.
As an auditor we get very little time, hence we can do only a sampling-based audit. And it can happen that the most / all of the samples we selected were conforming or non-conforming, even after following the audit trail. And ultimately we have to make a conclusion based on that result only."
Case-2:
"Sorry, but being an auditor it won’t be right to comment on any specific person/area since we are auditing the system as a whole. And it can happen that the samples we selected for auditing are conforming / non-conforming regardless of the actual situation which can never be aware. Hence we can and supposed to comment on the sample only. And I really can’t help in such a situation."
Hi Mr amit, Can I kindly ask you a question based on your openion what is the most important Auditing principle and why?
I feel, "Risk based thinking" principle is important since it helps apply RBT to the auditing and while application of other principles. It is nothing but combination of all principles since isolated application of these principles doesn't help. So, in my opinion, RBT doesn't supersede other principles, but helps to maintain balance and properly apply those principles.