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Systematic, independent and documented process for obtaining audit evidence and evaluating it objectively to determine the extent to which the audit criteria are fulfilled |
Note 1: Audit evidence is typically based on documented information, information provided during an audit interview, and information gathered through observation
Note 2: Audit criteria may be based on requirements from a management system (including policies, processes and procedures), agreements (including service level agreements and underpinning agreements), contracts, standards or legislation
Note 3: An audit may be an internal audit, if it is conducted under the direct responsibility of the organisation or federation that is subject to the audit, or an external audit, if it is conducted by an external party
Note 4: Both internal and external audits should be conducted by skilled and experienced auditors, and auditors should not audit their own work or areas of responsibilities to ensure the impartiality of the results