Basics of ISO 19011
What is the primary purpose of ISO 19011?
To provide guidance on auditing management systems, including principles, audit program management, and auditor competence.
Name three of the principles of auditing in ISO 19011.
Integrity, fair presentation, due professional care, confidentiality, independence, evidence-based approach, or risk-based approach.
What is the first step in the audit process?
Establishing the audit objectives, scope, and criteria.
What is the primary requirement for an auditor's competence?
A) Years of experience
B) Ability to apply knowledge and skills to achieve intended results
C) Educational qualifications
D) Familiarity with the organization
B) Ability to apply knowledge and skills to achieve intended result
What type of audits does ISO 19011 provide guidance for?
Internal audits and external audits of management systems.
Which principle ensures that auditors behave ethically?
Integrity
Name a key output of the audit planning stage.
The audit plan
What should an auditor do if a conflict of interest arises during the audit?
Disclose the conflict and withdraw from the audit if impartiality cannot be assured
True or False: ISO 19011 provides requirements for certification audits.
False – ISO 19011 provides guidance, not requirements, and is not intended for certification audits.
How does ISO 19011 define the principle of "independence"?
The basis for the impartiality of the audit and the objectivity of the audit conclusions.
What should be included in an audit report?
Audit objectives, scope, criteria, findings, conclusions, and any recommendations.
Describe the auditor’s responsibilities before, during, and after the audit
Before: Plan and prepare; During: Conduct and document audit activities; After: Report findings and support follow-up.
Which clause in ISO 19011:2018 provides guidance on managing an audit program, including audit program risk?
A) Clause 4
B) Clause 5
C) Clause 6
D) Clause 7
B) Clause 5
Explain how the principle of “fair presentation” contributes to audit credibility.
It ensures audit findings, conclusions, and reports reflect truthfully and accurately the audit activities and results.
Explain how follow-up activities are handled in ISO 19011.
They verify the effectiveness of corrective actions taken in response to audit findings and ensure issues are resolved.
Which personal attribute is emphasized for auditors to handle situations where there is limited evidence available?
A) Aggressiveness
B) Suspicion
C) Open-mindedness
D) Deference to authority
C) Open-mindedness
Which annex in ISO 19011:2018 provides guidance on reporting audit findings?
A) Annex A
B) Annex B
C) Annex C
D) Annex D
A) Annex A
How does ISO 19011 recommend addressing auditor impartiality in an internal audit setting?
A) Assign all audits to external consultants
B) Avoid auditing one’s own work or area of responsibility
C) Have audits conducted by upper management only
D) Use anonymous findings only
B) Avoid auditing one’s own work or area of responsibility
According to ISO 19011:2018, what should be assessed during audit follow-up?
The effectiveness of actions taken to address audit findings
What is the recommended approach when dealing with audit evidence that contradicts initial audit findings?
A) Discard the new evidence
B) Ignore inconsistencies
C) Reevaluate findings objectively and seek further verification
D) Rely solely on original assumptions
C) Reevaluate findings objectively and seek further verification