4.2 | Integrity | 0 |
4.3 | Fair presentation | 0 |
4.4 | Due professional care | 0 |
4.5 | Confidentiality | 0 |
4.6 | Independence | 0 |
4.7 | Evidence-based approach | 0 |
4.8 | Risk-based approach | 0 |
5.2 | Establishing audit programme objectives | 0 |
5.3 | Determining and evaluating audit programme risks and opportunities | 0 |
5.4 | Establishing the audit programme | 0 |
5.4.1 | Roles and responsibilities of individual(s) managing the audit programme | 0 |
5.4.2 | Competence of individual(s) managing the audit programme | 0 |
5.4.3 | Establishing the scope of the audit programme | 0 |
5.4.4 | Determining audit programme resources | 0 |
5.5 | Implementing the audit programme | 0 |
5.5.2 | Defining the objectives, scope and criteria for an individual audit | 0 |
5.5.3 | Selecting and determining auditing methods | 0 |
5.5.4 | Selecting audit team members | 0 |
5.5.5 | Assigning responsibility for an individual audit to the audit team leader | 0 |
5.5.6 | Managing audit programme results | 0 |
5.5.7 | Managing audit related records | 0 |
5.6 | Monitoring the audit programme | 0 |
5.7 | Reviewing and improving the audit programme | 0 |
6.2 | Initiating the audit | 0 |
6.2.2 | Establishing contact with the auditee | 0 |
6.2.3 | Determining the feasibility of the audit | 0 |
6.3 | Preparing auditing activities | 0 |
6.3.1 | Performing the review of documented information | 0 |
6.3.2 | Audit planning | 0 |
6.3.3 | Assigning work to the audit team | 0 |
6.3.4 | Preparing documented information for the audit | 0 |
6.4 | Conducting auditing activities | 0 |
6.4.10 | Conducting the closing meeting | 0 |
6.4.2 | Assigning the roles and responsibilities of guides and observers | 0 |
6.4.3 | Conducting the opening meeting | 0 |
6.4.4 | Communicating during the audit | 0 |
6.4.5 | Providing access to audit information | 0 |
6.4.6 | Reviewing documented information while conducting the audit | 0 |
6.4.7 | Collecting and verifying information | 0 |
6.4.8 | Generating the audit findings | 0 |
6.4.9 | Determining the audit conclusions | 0 |
6.5 | Preparing and distributing the audit report | 0 |
6.5.1 | Preparing the audit report | 0 |
6.5.2 | Distributing the audit report | 0 |
6.6 | Completing the audit | 0 |
6.7 | Conducting the audit follow-up | 0 |
7.2 | Determining auditor competence | 0 |
7.2.2 | Personal behaviour | 0 |
7.2.3 | Knowledge and skills | 0 |
7.2.4 | Achieving auditor competence | 0 |
7.2.5 | Achieving audit team leader competence | 0 |
7.3 | Establishing the auditor evaluation criteria | 0 |
7.4 | Selecting the appropriate auditor evaluation method | 0 |
7.5 | Conducting the auditor evaluation | 0 |
7.6 | Maintaining and improving auditor competence | 0 |