combining audits on qms

7/30/2019 Combining audits on QMS

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ISO BULLETIN DECEM BER 2002 19

The origins of auditing

T h e o r i g i n s o f a u d i t i n g g o b a c k t o t h e

R o m a n E m p i r e . A t t h a t t i m e , o f f i c i a l

a n n o u n c e m e n t s o f t h e a u t h o r i t i e s w e r e

c o m m u n i c a t ed b y m e ss en g e r s . To e n s u r et h a t t h e a n n o u n c e m e n t s we r e c o m m u n i -

c a t e d c o r r e c t l y, t h e m e s se n g e r s w e r e

a c c o m p a n i e d b y a u d i t o rs ( l i st e n e r s) .

T h e s e a u d i t o r s k n e w t h e a n n o u n c e m e n t s

a s we l l a s th e m e s se n g e rs th e m s e lv es , a n d

th e y s to o d a s w i tn e s s e s to wh e th e r th e

m e s sa g e s we re b ro a d c a s t fu l ly a n d co r -

re c t ly . T h e a u d i to r s c o u ld th e n re p o r t

b a c k t o t h e a u t h o r i t i e s o n w h e t h e r t h e

m e s se n g e rs d id a g o o d jo b .

I n l a t e r y e a r s , t h e t e r m a u d i t i n g w a su s e d in th e a c c o u n ta n c y p ro fe s s io n to

re fe r to the assessments used to ver i fy the

r e l ia b i l i ty o f fi n a n c i a l d a t a a n d i n f o r m a -

t io n . On th e b a s i s o f a u d i t s , a c c o u n ta n t s

m a k e s t a t e m e n t s a b o u t t h e a c c u r a c y o f

f in a n c ia l r e p o r t s .

In th e l a s t d e c a d e s , a u d i t s h a v e b ec o m e

k n o wn a s a to o l to a s s es s wh e th e r a q u a l -

i t y o r e n v i r o n m e n t a l m a n a g e m e n t s y s -

t e m o r p a r t t h e r e o f c o n f o r m s w i t h

r e q u i r e m e n t s a n d i s f u n c t i o n i n g w e l l .

Importance of auditing

A u d i t i n g i s a n i m p o r t a n t e l e m e n t o f t h e

P la n -Do -Ch e c k -Ac t c y c le o n wh ic h th e

w e l l k n o w n m a n a g e m e n t s y s t e m s t a n -

d a r d s , su c h a s I S O 9 0 0 1 a n d I S O 1 4 0 01 ,

ISO/TC 176 on qualitymanagement and ISO/TC207on environmental manage-ment have developed in close

cooperation a joint standardon auditing that respondsto and supports currentbusiness practices aimed atcombining audits on qualityand environmentalmanagement systems.ISO 19011, G ui de l i nes fo rq u a l i t y a n d e n v i r o n m e n t a l

m a n a g e m e n t syst em s a u d i ti n g ,was published in October2002 and completes the ISO9000 core series compris-ing in addition the revisedISO 9000, ISO 9001 andISO 9004, published inDecember 2000. However,ISO 19011 is equally part of

the ISO 14000 series on envi-ronmental management,and might set the scene formore standards that covergeneral management systemtechniques.

This article describes thebackground and benefits

of ISO19011 and introducesthe main elements of theguideline.

By Dick Hortens ius an d Ann em arie de Jong ,Co-secretaries of the ISO Joint Working Group on

Aud i t ing , Nether lan ds S tandar d iza t ion In s t itu te , NE N

SPOTLIGHT

Combining audits on quality andenvironmental management systemsISO 19011 supports new approaches in auditingand completes the ISO 9000:2000 series

a re b a s e d . Au d i t s a re th e b a s i s fo r a n

o r g a n i z a t i o n s se l f- a s s e ss m e n t o f i t s

c a p a b i l i ty to c o n t in u a l ly c o mp ly w i th

s ta k e h o l d e r r e q u i r e m e n t s r e l a t e d t o e . g .

q u a l i t y , e n v i r o n m e n t a n d o c c u p a t i o n a l

h e a l t h a n d s a f e t y . M a n a g e m e n t s y s t e m s

p r o v i d e t h e o r g a n i z a t i o n a l m e a n s t o

e n s u r e t h i s c a p a b i l i t y , a n d a u d i t s a r e

r e q u i r e d i n t h e m a n a g e m e n t s y s t e ms t a n d a r d s t o a s s e s s t h e a p p r o p r i a t e

i m p l e m e n t a t i o n a n d e f f e c t i v e n e s s o f

th e s e s y ste m s . Au d i t s a re a l s o th e b a s i s

The re l iance tha tcan b e pu t in thesecer tificates b y m ill ion sof bus iness pa r tner s ,c o n s u m e r s a n dgovernmental agenciesis to a lar ge par tbased on the q ua l ityan d re liab ili ty of the

aud it s ca r r ied o u t .


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20 ISO BULLETIN DECEM BER 2002

a g e m e n t s y s t e m s a n d w a n t t o o p t i m i z e

t h e i r a u d i t e f f o r t s . C o m b i n i n g m a n a g e -

m e n t s y s t e m a u d i t s h a s f i n a n c i a l a n d

p ra c t i c a l a d v a n ta g e s a n d d o e s n o t a f fe c t

th e r e l i a b i l i ty a n d u s e fu ln e s s o f th e a u d i t

o u tc o me s . T h e c o n c lu s io n o f th e s tu d y

g r o u p w a s t h a t t h e s e d eve l o pm e n t s i n t h e

u s e r c o m m u n i t y w e r e b e st s e r ve d b y

d e ve l op i n g a s i n g l e st a n d a r d o n m a n a g e -m e n t s ys te m s a u d i t i n g .

T h i s r e co m m e n d a t i o n w a s f o l lo w ed - u p

b y th e i s s u in g o f a jo in t n e w wo rk i t e m

p ro p o s a l fo r th e d e v e lo p me n t o f a c o m-

m o n I S O s t a n d a r d o n q u a l i t y a n d e n v i -

r o n m e n t a l a u d i t i n g . T h i s p r o p o s a l w a s

a c c e p te d b y b o th IS O s u b c o mmi t t e e s a n d

a jo in t wo rk in g g ro u p ( J W G) wa s e s t a b -

l i sh e d t h a t m e t fo r t h e f i r s t ti m e i n

No v e mb e r 1 9 9 8 to d e v e lo p th e s in g le

a u d i t i n g s t a n d a r d .

The developmentof ISO 19011

T h is J W G o n a u d i t in g

w a s c h a i r e d b y t w o

c o - c o n v e n e r s : A l i s t a i r

Dalrymple , f rom

th e F re n c h c e r t i -

f i c a t i o n b o d y ,

AFAQ, o n b e h a l f o f ISO/T C 1 7 6 /S C 3 , a n dAn drew Griffi th s , f rom Degu ssa Meta ls

Ca ta ly s t s Ce rd e c , Ge rma n y , o n b e h a l f o f

I S O / T C 2 0 7 / S C 2 . D u r i n g t h e e n t i r e

p ro c e s s , t h e Ne th e r l a n d s S ta n d a rd iz a t io n

In s t i tu t e (NE N) p la y e d a k e y ro le a s i t i s

r e s p o n s ib le fo r th e s e cre ta r i a t s o f b o th th e

IS O su b c o m m i t t ee s in v o lve d , a s we ll a s

t h e s e c r e t a r i a t s o f t h e C o m m o n S t u d y

G r o u p a n d t h e J o in t W o r k in g G r o u p .

I t t o o k l e s s t h a n f o u r y e a r s , e i g h t

m e e t i n g o f t h e J W G , t h r e e C o m m i t t e e

D r a f ts a n d t h e u s u a l D I S a n d F D I S s ta g e

to d e v e lo p IS O 1 9 0 1 1 . By th e wa y , th e

n u m b e r 1 9 0 1 1 t h e fi r st XX0 1 1 n u m b e r

a v a i l a b l e a t t h e t i m e t h e w o r k i t e m w a s

a p p r o v e d w a s s p ec i a l l y g r a n t e d t o t h i s

p ro je c t b y IS O. T h e id e a b e h in d th i s

c h o i c e o f n u m b e r w a s t o a v o i d l i n k i n g

th e s t a n d a rd e x c lu s ive ly to e i th e r th e IS O

9 0 0 0 o r t h e I S O 1 4 0 0 0 f a m i l y o f s t a n -

d a r d s , b u t y e t t o m a i n t a i n t h e r e l a t i o n -s h i p w i t h t h e c u r r e n t a u d i t i n g s t a n d a r d s

( I S O 1 0 0 11 a n d I S O 1 4 0 11 ) . T h e n u m b e r

1 9 0 11 c a n a l s o b e lo o k e d u p o n a s a s ym -

fo r in d e p e n d e n t 3 rd p a r ty c e r t i f i c a t io n o f

m a n a g e m e n t s y s t e m s . T h e 1 1 th cyc le of

th e IS O S u rv e y o f IS O 9 0 0 0 a n d IS O

1 4 0 0 0 c e r t i f i c a t e s s h o w s t h a t , b y

D ec em b e r 2 00 1 , m o r e t h a n 5 1 0 0 0 0 I SO

9 0 01 c e r ti fi ca t e s a n d m o r e t h a n 3 6 0 0 0

IS O 1 4 0 0 1 c e r t i f i c a te s we re i s s u e d a l l

o v e r t h e w o r l d , s h o w i n g t h e i m p o r t a n c e

o f th i s a c t iv i ty . T h e re l i a n c e th a t c a n b ep u t in th e s e c e r t i f i c a te s b y mi l l io n s o f

b u s i n e s s p a r t n e r s , c o n s u m e r s a n d g o v -

e r n m e n t a l a g e n c i e s i s t o a l a r g e p a r t

b a s e d o n t h e q u a l i t y a n d r e l i a b i l it y o f t h e

c e r t i f i c a t i o n a u d i t s c a r r i e d o u t . T h i s

s h o w s t h e i m p o r t a n c e o f a u d i t s a n d i s

t h e r e a s o n t h a t I S O d e ve l o p ed s t a n d a r d s

o n a u d i t in g a l r ea d y m o r e th a n 1 5 ye a r s

a g o .

ISO standards on auditing

T h e th re e p a r t s o f IS O 1 0 0 1 1 p ro v id in g

g u i d a n c e o n t h e a u d i t in g o f qu a l i ty m a n -

a g e m e n t s ys tem s were i s su e d in 1 9 9 1 .

T h e t h r e e s e p a r a t e g u i d e l i n e s f o r t h e

a u d i t in g o f e n vi r on m e n t a l m a n a g e m e n t

s y s te ms , IS O 1 4 0 1 0 , IS O 1 4 0 1 1 a n d IS O

1 4 0 1 2 , we re p u b l i s h e d in 1 9 9 6 . Du r in g

th e d e v e lo p m e n t o f th e IS O 1 4 0 1 0 s e r i es ,d u e a t t e n t i o n w a s p a i d t o I S O 1 00 1 1 a n d ,

th e re fo re , th e two s e t s o f s t a n d a rd s d o n o t

d i ffe r f u n d a m e n t a l l y fr o m e a c h o t h e r.

Neverthe less , i t was gradua l ly fe l t tha t

th e s e s ix s e p a ra te s t a n d a rd s d id n o t p ro -

v id e th e b e s t so lu t io n fo r to d a y ' s m a rk e t

n e e d s . In 1 9 9 7 , th e two IS O s u b c o mmi t -

t e e s i n v o l v e d , I S O / T C 1 7 6 / S C 3 a n d

IS O/T C 2 0 7 /S C 2 , e s t a b l i s h e d a c o mmo n

s tudy group to asses the feas ib i l i ty of a

m o r e co m m o n a p p r o a c h t o a u d i ti n g . Th eg r o u p a c k n o w l e d g e d t h a t a g r o w i n g

n u m b e r o f o r g a n i z a t i o n s i m p l e m e n t

q u a l i t y a s w e l l a s e n v i r o n m e n t a l m a n -

b o l t h a t t h i s p r o j e ct g o e s b eyo n d t h e c u r -

r e n t g a p b e t w e e n q u a l i t y a n d e n v i r o n -

m e n t a l m a n a g e m e n t .

Main elements of ISO 19011

IS O 1 9 0 1 1 p ro v id e s g u id e l in e s fo r th e

c o n d u c t o f a u d i t s o n q u a l i t y a n d / o r e n v i -

r o n m e n t a l m a n a g e m e n t sys te m s .

T h e s t a n d a rd p ro v id e s th e g u id a n c e in

fo u r m a i n c h a p t e rs :

! Ge n e ra l p r in c ip les o f a u d i t in g

! M a n a g e m e n t o f a u d i t pr o g ra m m e s

! Audit ing ac t iv i t ies

! Co mp e te n c e o f a u d i to r s

The pr inc ip les of audi t ing a re inc luded

to sh o w th a t m a n a g e m e n t s ys te ms a u d i tin g

is based on the same genera l p r inc ip les as

o ther types of audi ts such as those ca rr ied

out by fina nc ia l accou nta n ts . Three pr inc i-

p les a re pr im ari ly rela ted to audi tors :

! Et hical co nduct : t h e fo u n d a t i o n o f

p ro fe ss io n a l i s m ;

! Fa ir pres ent a t io n : t h e o b l ig a t io n

to r e p o r t t ru th fu l ly a n d a c c u ra te ly ;

! D u e p r o f e s s i o n a l c ar e : t h e

a p p l i c a t i o n o f d i l i g e n c e a n d j u d g -m e n t in a u d i ti n g .

T h e two o th e r p r in c ip le s a re p r ima r i ly

re l a t e d to th e a u d i t p ro c e ss :

! I nd e p e n d e n c e : t h e b a s i s fo r th e

im p a r t i a l i ty o f th e a u d i t a n d o b je c t iv-

i ty o f a u d i t c o n c lu s io n s ;

! E v i d e n c e - b a s e d a p p r o a c h : th e

r a t i o n a l m e t h o d fo r r e a c h i n g r e l i a b l e

a n d r e p r o d u c i b l e a u d i t c o n c l u s i o n sin a s ys tem a t i c a u d i t p ro c e ss .

T h e g u id a n c e g iv e n in IS O 1 9 0 1 1 i s

b a s e d o n th e s e p r in c ip le s .

M a n a g e m e n t o f a n a u d i t p r o g r a m m e

in c lu d e s a l l r e l e v a n t a c t iv i t i e s th a t a re

n e c e ss a ry to fa c i l i t a t e th e c o n d u c t o f in d i -

v id u a l a u d i t s, s u c h a s a p p r o p r i a t e p la n -

n i n g , p r o v i d i n g r e s o u r c e s ( f i n a n c i a l ,

h u m a n ) , a n d e s t a b l i s h i n g p r o c e d u r e s .

F o r m a n y o r g a n i z a t i o n s , t h e a u d i t p r o -g ra m m e wi l l c o n s i s t o f th e s e t o f in d iv id -

u a l a u d i t s wh ic h a re c a r r i e d o u t to c o v e r

a l l e l e m e n t s o f t h e m a n a g e m e n t s y s t e m

ISO gui delines forauditing Situati on in 1997


3/5

T h e s e b e n e f i t s h a v e b e e n a c h ie v e d b y

t h e f o ll o wi n g i m p r o ve m e n t s :

1 . In s t e a d o f s ix s e p a -

ra t e s t a n d a rd s , c o mp r i s -

ing two d iffe ren t se r ies

f o r q u a l i t y a n d e n v i r o n -

m e n t a l a u d i t i n g , I S O

1 9 0 1 1 p ro v id e s a s in g le

se t o f gu ide l ines address -

in g a l l a s p e c t s o f q u a l i tya n d / o r e n v i r o n m e n t a l

m a n a g e m e n t s y s t e m s

a u d i t in g . In th i s r e s p e c t ,

IS O 1 9 0 1 1 re s p o n d s to

m a r k e t d e v e l o p m e n t s

t h a t s h o w t h a t a g r o w i n g

n u m b e r o f o rg a n i z a t io n s

a l l o v e r th e wo r ld imp le -

m e n t b o t h I S O 9 0 0 1 a n d

IS O 1 4 0 0 1 , e i th e r in a n

Benefits that ISO 19011 brings

T h e b e n e f it s o f I S O 1 9 0 11 c o m p a r e d t o

t h e f o r m e r I S O st a n d a r d s o n a u d i t in g c a n

b e su m m a r i z e d a s fo l l ow s :

1 . Be t te r a p p l i c a b i l i ty to th e c o n d u c t o f

i n t e r n a l a u d i t s , a n d a l s o m o r e

f o cu s e d o n u s e b y s m a l l a n d m e d i u m

s ize d e n te rp r i se s ;

2 . M o r e f l e x i b l e a p p r o a c h t o a u d i t o r

q u a l i f i c a t i o n s a n d a u d i t t e a m s e l e c -

t io n ;

3 . Ap p l ic a b i l i ty to c o m b in e d a u d i t s , a n d

h e re wi th b r id g in g th e g a p b e twe e n

q u a l i t y a n d e n v i r o n m e n t a l m a n a g e -

m e n t t o o l s.

21

i n a l l p a r t s o f th e o r g a n i z a t io n d u r i n g a

a n a u d i t c y c l e . T h e a u d i t p r o g r a m m e

m a n a g e m e n t s h o u l d p l a n t h e s e a u d i t s ,

p ro v id e th e n e c e s sa ry re s o u rc e s , m o n i to r

h o w a u d i t s a r e c a r r i e d o u t , a n d e n s u r e

th a t a u d i t fo l lo w-u p t a k e s , fo r in s t a n c e ,

c o r re c t iv e o r imp ro v e me n t a c t io n s .

T h e a u d i t a c t iv i t i e s c o mp r i s e a l l s t e p s

i n a n i n d i vi d u a l a u d i t th a t i s c a r r i ed o u tfo r a s p e c i fi c p u r p o s e a n d w i th a s p e ci f ic

s c o p e , e . g . t o d e t e r m i n e w h e t h e r t h e

p r o c es s fo r h a n d l i n g w a s te i n d e p a r t m e n t

X c o n f o r m s t o p l a n n e d a r r a n g e m e n t s a n d

a p p l i c a b l e l e g a l r e q u i r e m e n t s . Th e s e

s tep s a re s h o wn b e lo w :

a u d i t p r i n c i p le s, p r o c ed u r e s a n d t e ch -

n i q u e s ;

m a n a g em en t syste m s a n d r efe re n ce

d o c u m e n t s ;

o r g a n i z a t i o n a l s it u a t i o n s , a n d

a p p l i c a b l e l a w s , r e g u l a t i o n s a n d

o t h e r r e l e va n t r e q u i r e m e n t s .

In addi t ion to these , ISO 19011 provides

spec if ic knowledge and sk i l ls tha t on ly

a p p ly to q u a l i ty m a n a g e m e n t s ys te m a u d i -

t o r s a n d t o e n v i r o n m e n t a l m a n a g e m e n t

s ys te m a u d i to r s a n d a u d i t t ea m le a d e r s.

The a ppropria te leve ls o f knowledge an d

ski l ls will va ry accord ing to such fac tors as

the s ize , na ture and complexi ty of the

o rg a n iz a t io n to b e a u d i t ed a n d th e o b je c-

t ive s a n d e x te n t o f th e a u d i t p ro g ra m m e . I t

i s u p to th e o rg a n iz a t io n to d e f in e th e

a p p r o p r i a t e l e v e l s

tha t a re su i tab le for

i t s p a r t i c u l a r s i t u a -

t ion . There fore , ISO

1 9 0 1 1 d e s c r ib e s a n

a u d i t o r e v a l u a t i o n

process tha t inc ludes the se t-

t ing of leve ls o f knowledge an d

ski l ls tha t a re needed , and the

e d u c a t io n , a u d i to r t r a in in g a n d

wo rk a n d a u d i t ex p e r ie n c e n e c -

e s s a r y t o a c q u i r e t h e m . T h es tep-wise approach of ISO 19011 to define

the knowledge and sk i l ls needed and to

eva lua te audi tors is i l lus t ra ted in the f ig -

ure below.

ISO guideli nes forauditing

Situati on by theend of 2002

A gr o w in g n u m b erof or ganizat ion simp lemen t qual i ty aswel l as enviro nm en talm anagem ent sys tem sand want to opt imizetheir au dit effor ts .

Typical steps in an individual audit

N o t e : t h e d o t t e d l i n e i n d i c a t e s t h a t a u d i t f o l -l o w - u p , a l t h o u g h v e r y i m p o r t a n t , i s u s u a l l yn o t c o n s i d er e d t o b e p a r t o f t h e a u d i t.

Fina l ly ISO 19011 provides gu ide l ines

for the com petence of audi tor s . To be a

c o m p e t e n t a u d i t o r , a p e r s o n s h o u l d

d e mo n s t ra t e th e p o s s e s s io n o f a n u mb e r

o f p e r s o n a l a t t r ib u te s a n d th e a b i l i ty to

a p p ly th e k n o wle d g e a n d s k i l l s th a t a renecessary to conduc t an audi t e ffec t ive ly

and e ff ic ien t ly . Generic knowledge and

s k i ll s c o ve r a re a s s u c h a s :

ISO BULLETIN DECEM BER 2002

Auditor evaluati onprocess.


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22 ISO BULLETIN DECEM BER 2002

i n t e g ra te d wa y , o r n o t , a s th e c a s e

m a y b e . Th e s e o r g a n i z a t i on s w a n t t o

o p t i m i z e t h e i r a u d i t i n g e f f o r t s , b y

c o n d u c t i n g c o m b i n e d a u d i t s t o a u d i t

th e i r E M S a n d QM S to g e th e r . IS O

1 9 0 1 1 s u p p o r t s th i s p ra c t i c e . Be c a u s e

o f i t s g e n e r i c c h a ra c te r , t h e g u id a n c e

in IS O 1 9 0 1 1 c a n e a s i ly b e a p p l i e d to

o t h e r t y p e s o f a u d i t i n g , s u c h a sp ro c e s s a n d p ro d u c t a u d i t s , r e g u la -

t o r y c o m p l i a n c e a u d i t s, a n d o t h e r

m a n a g e m e n t s y s t e m a u d i t s , s u c h a s

o c c u p a t i o n a l h e a l t h a n d s a f e t y

a u d i t s .

th a t a d h e re s to th e s a m e s et o f g e n e r i c

a u d i t p r in c ip le s .

4 . IS O 1 9 0 1 1 s u p p o r t s a P la n -Do -Ch e c k -

Ac t ( P D C A) a p p r o a c h t o t h e m a n a g e -

m e n t o f a u d i t p r o g r a m m e s a n d a

p ro c e s s a p p ro a c h to th e c o n d u c t o f

i n d i v i d u a l a u d i t s ; b o t h a p p r o a c h e s

p ro v id e fo r a c l e a re r, m o re c o n s i s t en t

descr ip t ion of the re levant ac t iv i t ies ,

r e su l t i n g i n g u i d a n c e t h a t c a n r e a d i l y

b e a p p l i e d in d a i ly p ra c t i ce ;

5 . IS O 1 9 0 1 1 e mp h a s iz e s th e r e l e v a n c e

o f e s t a b l i s h i n g a n d m a n a g i n g a u d i t

p ro g ra m m e s to fa c i l i t a t e e ffec t ive a n d

e ff i ci e n t c o n d u c t o f in d iv id u a l a u d i t s;

t h e a u d i t p r o g r a m m e s s h o u l d e n s u r e

m a n a g e m e n t c o m m i t m e n t , a u t h o r i t y

f o r c o n d u c t i n g a u d i t s , f i n a n c i a l a n d

h u m a n r e so u r c e s, p r o c ed u r e s a s w e ll

a s m o n i t o r i n g , r e v i e w a n d i m p r o v e -

m e n t o f a u d i t a c t ivi t i e s.

6 . IS O 1 9 0 1 1 p ro vid e s a c l e a r a n d g e n e r -

a l ly a p p l i c a b le p ro c e s s fo r e v a lu a t in g

th e c o m p e te n c e o f a u d i to r s . In s t ea d o f

n u m e r i c a l q u a l i f i c a t i o n c r i t e r i a f o r

e d u c a t i o n , a u d i t t r a i n i n g a n d w o r k

a n d a u d i t e x p e r i e n c e th a t we re g iv e n

i n t h e f o r m e r I S O 1 0 0 1 1 - 2 a n d I S O

1 4 0 1 2 , a n d th a t we re me re ly a p p l i c a -

b le to a u d i to r s c o n d u c t in g c e r t i f i c a -

t io n / re g i s t r a t io n a u d i t s , IS O 1 9 0 1 1o u t l in e s a p ro c e s s to d e te rmin e th e

c o m p e te n c e o f a u d i to r s n e c e ss a ry in a

s p e ci fi c a u d i t si tu a t io n . In a d d i t io n , i t

p ro v id es a p r o c e ss to e va lu a te wh e th e r

p e r s o n s h a v e th e n e c e ss a ry co m p e -

t e n c e a n d c a n e i th e r b e a d d e d t o t h e

p o o l o f a u d i to r s fo r a p a r t i c u la r a u d i t

p r o g r a m m e , b e s e l e c t e d t o j o i n t h e

a u d i t t e a m f o r a p a r t i c u l a r a u d i t , o r

n e e d a d d i t i o n a l t r a i n i n g o r e x p e r i -

e n c e t o g a i n o r m a i n t a i n h i s o r h e r

a u d i t a b i l i t i e s . T h i s p ro c e s s d o e s n o tspec ify spec ific leve ls o f com peten ce

a n d i s th e re fo re a p p l i c a b le to o rg a n i -

za t ions of a l l types and s izes .

2 . I S O 1 9 0 1 1 p r o v i d e s a l l r e l e v a n t

a s p e ct s o f m a n a g e m e n t s ys te m a u d i t -

in g in a lo g ic a l o rd e r , s h o win g th e

in te ra c t io n s b e twee n th e d i f f ere n t e l e -

m e n t s o f t h e a u d i t i n g s y s t e m : t h e

m a n a g e m e n t of a n a u d i t p r o gr a m m e ,

t h e c o n d u c t o f i n d i v i d u a l a u d i t s

w i th i n t h a t p r o g r a m m e , a n d t h e ev a l -

u a t i o n o f a u d i t or s to e n s u r e t h e c o m -

p e t e n c e o f a u d i t o r s n e c e s s a r y t o

a c h i e v e t h e a u d i t p r o g r a m m e o b j e c -

t ive s . In th e fo rm e r s e t o f IS O a u d i t -

i n g g u i d e l i n e s , t h e s e e l e m e n t s a r e

d e a l t w it h i n s ep a r a t e d o c u m e n t s , o r

n o t d e a l t w i t h a t a l l ( e . g . m a n a g e -

m e n t o f e n v i r o n m e n t a l a u d i t i n g p r o -

g r a m m e s w a s n o t a d d r e s s e d i n t h e

IS O 1 4 0 1 0 s e r ie s ) .

3 . ISO 19011 provides a conc ise se t o f

a u d i t p r in c ip le s th a t p ro v id e s a l in kb e t w e e n t h e a u d i t i n g o f m a n a g e m e n t

s y s t e m s a n d t h e m o r e g e n e r a l a u d i t

p ro fe s s io n (e . g . f in a n c ia l a u d i t in g )

Because o f i ts genericcharacter , the guidancein ISO 1901 1 can eas-

ily be applied to othertype s o f au diting, su chas process and productaud its , regulatorycom pliance audi ts , ando ther m anagemen tsystem aud its , such asoccupational health

an d safety au dits.

JWG on audi ting

Outlook

IS O 1 9 0 1 1 i s b a s e d o n th e c u r re n t b e s t

p ra c t i c e in a u d i t in g o f q u a l i ty a n d e n v i -

r o n m e n t a l m a n a g e m e n t s y s t e m s . I t p r o -

v id es g u id a n c e th a t c a n mutatis mutan-

disa l s o b e a p p l i e d to o th e r ty p e s o f

a u d i t s, s u c h a s a u d i t in g o f o cc u p a t i o n a l

h e a l t h a n d s a f e t y m a n a g e m e n t . A s t u d y

g ro u p o f IS O/T C 2 0 7 /S C 2 co n c lu d e d th a t

th e g e n e ra l f r a me wo rk o f IS O 1 9 0 1 1 c a n

a l s o b e u s e d a s a b a s i s fo r ve r i fi c a t io n o f e n v i r o n m e n t a l r e p o r t s a n d g r e e n h o u s e

g a s e m is sio n re d u c t io n p ro je c t s. Ho we ve r,

i n t h e s e o t h e r a r e a s d u e c a r e s h o u l d b e

Merging of the ISO10011 and theISO 14010 series.

ISO 190 11 o ut linesa pro cess to determ inethe com petence o f audi tors n ecessaryin a specific auditsituation.


5/5

ISO BULLETIN DECEM BER 2002 23

What is an audit?

ISO 19011 provides the fo l lowing defin i-

t i on f o r a n a u d i t :

Systematic, independent, and docu-

mented process for obtaining audit

evidence and evaluating it objectivelyto determine the extent to which the

audit criteria are fulfil led.

T o g e th e r w i th s o me o th e r d e f in i t io n s

g ive n in IS O 1 9 0 1 1 , th e fo l lo win g im p o r -

t a n t c h a ra c te r i s t i c s a n d c o n c e p -

t u a l e l e m e n t s o f a n a u d i t c a n b e

derived .

Aud it ing is a processt h a t n e ed s

to b e p la n n e d a n d c o n t ro l l e d to

p ro v id e a r e l i a b le o u tc o m e .

T h e a u d i t p ro c e s s n e e d s to b e

systemati c, fo l lowing wel l -es tab-

l i s h e d p r o c e d u r e s . T h i s s h o u l d

e n s u re th a t d i f f e re n t a u d i to r s in

t h e s a m e s i t u a t i o n c o m e t o t h e

s a me c o n c lu s io n s .

An a u d i t s h o u ld l e a d to imp a r -

t i a l j u d g e me n t s ; t h i s c a n b e s t b e

a s s u r e d b y a n i ndependent

p r o ce ss . T h i s m e a n s t h a t a n a u d i -

to r sh o u ld n o t a u d i t h i s or h e r o wn

a c t ivi t i es . Du r in g a n a u d i t , t h e a u d i t fin d -

in g s a re documented, a n d t h e a u d i t i s

c o n c lu d e d b y p ro v id in g a (d o c u me n te d )

re p o r t d e s c r ib in g h o w th e a u d i t wa s c a r -

r i e d o u t a n d o n wh ic h e v id e n c e th e a u d i t

c o n c lu s io n s a re b a s e d . T h i s ma k e s th e

a u d i t a t r a n s p a re n t a n d t r a c e a b le p ro c e ss .

Du r in g th e a u d i t , r e l e v a n t in fo rma t io nis ga thered and se lec ted . Verif iab le in for-

ma t io n i s c a l l e d audit evidencet h a t i s

a s s e s s e d a g a i n s t t h e audi t cri teri a.

In fo rm a t io n c a n , fo r in s t a n c e , b e r ec o rd s

o r s ta t e m e n t s m a d e in a n in t e rvie w; c ro ss -

checking can be used to ver i fy th is in for-

ma t io n th a t c a n th e n b e a s s e s s e d a g a in s t

th e r e q u i re me n t s o f a n in t e rn a l p ro c e -

d u re . S u c h a s s es sm e n t s l e a d s to findings

of conform ity or n on -con form ity. Afte r

c o n s id e ra t io n o f a l l f in d in g s , a n a u d i to r

c a n d r a w conclusions, s u c h a s wh e th e ra n o r g a n i z a t i o n s m a n a g e m e n t s y s t e m

d o e s o r d o e s n o t c o n fo rm to r e q u i re m e n t s

o f a m a n a g e m e n t sys te m s ta n d a r d s u c h a s

ISO 9001.

An audi t does no t on ly provide

i n f o r m a t i o n t o d e t e r m i n e c o n -

fo rmi ty, b u t a l s o in fo rm a t io n th a t

c a n b e u s ed to d i rec t a n o rg a n iz a -

t io n a n d im p ro v e i ts a c t ivi t i es .

T h i s a d d e d v a lu e o f a u d i t in g

c o m p a re d to c o n t ro l o r in s p ec t ion

a c t ivi t i es i s , a m o n g s t o th e r s ,

r e l a t e d to th e in -d e p th ty p e o f

in v e s t ig a t io n s a n d a n a ly s i s a n d

th e s e a rc h in to th e c a u s e s o f a n y

s h o r t c o m i n g s o r n o n - c o n f o r m i -

t i e s th a t fo rm th e b a s i s o f a l l

a u d i t s .

T h e c o n c e p tu a l b a s i s o f a u d i t -

i n g i s su m m a r i z ed i n t h e fi g u r e t o

the le ft .

g iv e n to e . g . t h e a p p ro p r i a t e c o mp e te n c e

o f a u d i t t e a m s a n d t h e a p p l i c a t io n o f r ig -

o ro u s d a ta v e r i f i c a t io n t e c h n iq u e s . IS O

1 9 0 1 1 i s a l r e a d y f req u e n t ly r e fe re n c e d in

t h e w o r k i n g d r a f t f o r t h e f u t u r e I S O

1 7 0 2 1 th a t w i l l p ro v id e th e r e q u i re me n t s

fo r b o d ie s th a t c e r t i fy ma n a g e me n t s y s -

t e ms . IS O 1 7 0 2 1 wi l l r e p la c e th e c u r re n t

s e p a ra te Gu id e s 6 2 a n d 6 6 , a n d s o yo u s e e

t h a t o n e j o i n t s t a n d a r d w i l l s u p p o r t t h e

o th e r . W e a re c o n f id e n t th a t IS O 1 9 0 1 1

p r o v i d e s a s o u n d g e n e r i c , a p p l i c a b l e

f r a m e wo r k o n a u d i t in g t h a t w i l l p r o ve t o

b e u s e fu l fo r ma n y d i f fe re n t u s e r s in

ma n y d i f fe re n t s i tu a t io n s .

The Joint Worki ng Group of TC 176and TC 207 experts which developedISO 19011 has been compared wi ththe Australi an platypus a perfectcombinati on of two rather disti nctanimals!

combining audits on qms

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