6 principles of auditing every management system auditor should apply when carrying out auditing.
Auditing has principles, and it is those principles that make an audit a reliable tool that everyone can rely upon to improve their management system. The audit conclusion will be objective when you apply these principles during an audit. These can even make auditors who are working independently reach similar conclusions in similar circumstances.
These 6 principles are created from clauses 5 to 7 of the ISO 19011:2011 Guidelines for auditing management system. ISO 19011: 2011 is a guidance document that helps audit a management system. It is not an auditable document. So, no one conducts an audit using the document as a criterion.
6 principles of auditing every management system auditor should apply when carrying out auditing.
1. Integrity
Integrity is the bedrock of auditing professionalism. Without integrity, nothing can be done worthwhile as an auditor. With integrity, the auditor can perfume his work with honesty, diligence and responsibility. Integrity will make an auditor demonstrate his competence and be able to say the areas he needs assistance while performing his duties. Auditors should be impartial, fair and unbiased in all their dealings. Integrity will help the auditor to avoid any influence that can jeopardize their judgement and make them firmer in their approach to details.
2. Fair presentation
Fair presentation means an auditor can present his report truthfully and accurately without fear of favour. Fair representation should be applied during audit findings, audit conclusions and reporting. Report all significant obstacles witnessed during the audit clearly and accurately. All communication should be clear, timely, objective and complete.
3. Confidentiality.
Confidentiality is paramount to an auditor in the discharge of auditing duties. Auditors are to maintain confidentiality in all their dealings. They are not to use any information acquired during the auditing inappropriately for their gain. The auditor has to handle information in a manner that is not detrimental to the legitimate interests of the auditee.
4. Due professional care
Due professional care will aid the auditors in giving sound judgments in all audit situations. Auditors should Show due professional care following the task at hand and with the confidence placed in them by the auditee and other parties interested in the audit.
5. Independence
Auditors have to be independent in their approach to auditing. And being independent will form the basis for the impartiality of the audit and objectivity of the audit conclusions.
Independence in auditing will help to remove all bias and conflict of interest during auditing. In an internal audit, it may not be easy for the auditor to be independent because the audit involves the members of an organization who work with each other and know themselves. However, make an effort as an auditor to encourage objectivity and promote unbiases.
6. Evidence-based approach
An evidence-based approach is a rational method for systematically reaching audit conclusions. All audit evidence should be verifiable and on samples of information available during the audit.
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