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    Auditing Management Terms and Definitions

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    MOHAMED YOUSEF
    The document defines common terms used in auditing management systems, including audit, audit program, audit scope, audit plan, audit criteria, audit evidence, audit findings, audit conclusion, audit client, auditee, auditor, technical expert, observer, management system, risk, conformity, nonconformity, competence, requirement, process, performance, and effectiveness. It provides definitions for each term to clarify their meanings in the context of auditing management systems.

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    Auditing Management Terms and Definitions

    Uploaded by

    MOHAMED YOUSEF
    35 views6 pages
    The document defines common terms used in auditing management systems, including audit, audit program, audit scope, audit plan, audit criteria, audit evidence, audit findings, audit conclusion, audit client, auditee, auditor, technical expert, observer, management system, risk, conformity, nonconformity, competence, requirement, process, performance, and effectiveness. It provides definitions for each term to clarify their meanings in the context of auditing management systems.

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    The document defines common terms used in auditing management systems, including audit, audit program, audit scope, audit plan, audit criteria, audit evidence, audit findings, audit conclusion, audit client, auditee, auditor, technical expert, observer, management system, risk, conformity, nonconformity, competence, requirement, process, performance, and effectiveness. It provides definitions for each term to clarify their meanings in the context of auditing management systems.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    35 views6 pages

    Auditing Management Terms and Definitions

    Uploaded by

    MOHAMED YOUSEF
    The document defines common terms used in auditing management systems, including audit, audit program, audit scope, audit plan, audit criteria, audit evidence, audit findings, audit conclusion, audit client, auditee, auditor, technical expert, observer, management system, risk, conformity, nonconformity, competence, requirement, process, performance, and effectiveness. It provides definitions for each term to clarify their meanings in the context of auditing management systems.

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    © All Rights Reserved
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    of 6

    Auditing Management System’s

    Common Terms and Definitions

    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

    Combined Audit:
    Audit carried out together at a single auditee on two or more
    management systems

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

    Audit Programme:
    Arrangements for a set of one or more audits planned for a
    specific time frame and directed towards a specific purpose

    Audit Scope:
    Extent and boundaries of an audit

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    Auditing Management System’s
    Common Terms and Definitions

    Audit Plan:
    Description of the activities and arrangements for an
    audit

    Audit Criteria:
    Set of requirements used as a reference against which
    objective evidence is compared

    Objective evidence:
    Data supporting the existence or verity of something

    Audit Evidence:
    Records, statements of fact or other information, which
    are relevant to the audit criteria and verifiable

    Audit Findings:
    Results of the evaluation of the collected audit
    evidence against audit criteria

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    Auditing Management System’s
    Common Terms and Definitions

    Audit Conclusion:
    Outcome of an audit, after consideration of the audit
    objectives and all audit findings

    Audit Client:
    Organization or person requesting an audit

    Auditee:
    Organization as a whole or parts thereof being audited

    Audit Team:
    One or more persons conducting an audit, supported if
    needed by technical experts

    Auditor:
    Person who conducts an audit

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    Auditing Management System’s
    Common Terms and Definitions

    Technical Expert:
    Person who provides specific knowledge or expertise
    to the audit team

    Observer:
    Individual who accompanies the audit team but does
    not act as an auditor

    Management System:
    Set of interrelated or interacting elements of an
    organization to establish policies and objectives, and
    processes to achieve those objectives

    Risk:
    Effect of uncertainty

    Conformity:
    Fulfilment of a requirement

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    Auditing Management System’s
    Common Terms and Definitions

    Nonconformity:
    Non-fulfilment of a requirement

    Competence:
    Ability to apply knowledge and skills to achieve intended results

    Requirement:
    Need or expectation that is stated, generally implied or obligatory

    Process:
    Set of interrelated or interacting activities that use inputs to
    deliver an intended result

    Performance:
    Measurable result

    Effectiveness:
    Extent to which planned activities are realized and planned results
    achieved

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    Reference:
    ISO 19011: 2018
    Guidelines for Auditing Management Systems

    Thank you!
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