7/28/2019 Audit Evidence Collection
1/2
ISO & IAF 2009 All rights reservewww.iaf.nu;
www.iso.org/tc176/ISO90
International Organization for St
ISO 9001 Auditing
Guidance on:
The following information is inhow to collect evidence and
hcriteria.
Introduction
According to the definition, anit objectively to determine
the
That means that the competeof evidence he or she needs tthan
requiring the auditee to
Guidance
The competent auditor will ta
a) Comprehend tb) Understand thc) Risk analysis r
organization.d) Pre-evaluatione) Consider the ef) Identify
possibg) Adequate time
During the audit realization, itcompliance based on the
audcapable of finding evidence oauditee does not comply with
1AuditingPracticesGroup
ndardization International Ac
Date:
Practices Group
udit evidence collection
tended to provide guidance to certification bow to evaluate the
collected audit evidence
audit is a process for obtaining audit evideextent to which the
audit criteria are fulfilled
nt auditor will prepare for the audit in order to look for, and
will be able to seek out that eserve up the evidence on a
plate.
e care of the following aspects during the a
e auditee's structure, business and managauditees processes
elevant to the industry sector and/or specific
of statutory/regulatory requirementsffect of the audit
activities on the auditees ple audit evidence to look for in the
audit workallocation
is the auditor who has to evaluate complianit evidence
collected. That means that if theconformity it should not
necessarily be take
the audit criteria.
reditation Forum
16 January 2013
ody auditors ongainst audit
ce and evaluating.
know what kindvidence rather
dit planning:
ment practices.
to the
ocessesdocuments
e or non-auditor is notn to infer that the
7/28/2019 Audit Evidence Collection
2/2
ISO & IAF 2009 All rights reservedwww.iaf.nu;
www.iso.org/tc176/ISO9001AuditingPracticesGroup
During the audit, the auditor should always keep in mind the
definition of audit evidenceand the principle of an evidence-based
approach:
audit evidencerecords, statements of fact or other information,
which are relevant to the audit criteria andverifiable.
Evidence-based approach: the rational method for reaching
reliable and reproducible auditconclusions in a systematic audit
process
Audit evidence should be verifiable. It will in general be based
on samples of theinformation available since an audit is conducted
during a finite period of time andwith finite resources. An
appropriate use of sampling should be applied, since this isclosely
related to the confidence that can be placed in the audit
conclusions.
The competent auditor will collect audit evidence in the places
where the activities are takingplace, and preferably in real time,
including samples of all shifts and representative sites and
processes.
_____________________________________________________________________________________________________
For further information on the ISO 9001 Auditing Practices
Group, please refer to the paper:Introduction to the ISO 9001
Auditing Practices Group
Feedback from users will be used by theISO 9001 Auditing
Practices Group to determinewhether additional guidance documents
should be developed, or if these current onesshould be revised.
Comments on the papers or presentations can be sent to the
following email address:[email protected] .
The other ISO 9001 Auditing Practices Group papers and
presentations may be downloadedfrom the web sites:
www.iaf.nuwww.iso.org/tc176/ISO9001AuditingPracticesGroup
Disclaimer
This paper has not been subject to an endorsement process by the
InternationalOrganization for Standardization (ISO), ISO Technical
Committee 176, or the InternationalAccreditation Forum (IAF).
The information contained within it is available for educational
and communication purposes.TheISO 9001 Auditing Practices Group
does not take responsibility for any errors,omissions or other
liabilities that may arise from the provision or subsequent use of
suchinformation.
