They are conducted in an impartial and objective manner following an agreed scope and procedures.
Internal audits should be formal, planned, and organized. They should not be adversarial or confrontational. In other words, making sure that what is going on in practice is in line with policies, processes, and procedures.Īudits should be carried out to look for areas for improvement and best practice. “A systematic, independent, and documented process, for obtaining audit evidence and evaluating it objectively to determine the extent to which audit criteria are fulfilled.” According to ISO 9000:2005, the Fundamentals and Vocabulary standard, an audit is:
