In the context of a management system audit, please identify the sequence of a typical process of collecting and verifying information. The first one has been done for you.
Identifying the source of information (already given)
Gathering audit evidence: This involves collecting information from various sources such as documents, records, interviews, and observations.
Sampling the available data: Due to the vast amount of information available, auditors typically use sampling techniques to select representative data for closer scrutiny.
Verifying objective evidence: This involves checking the accuracy, completeness, and reliability of the collected evidence.
Evaluating evidence against the audit criteria: Auditors compare the collected evidence to the established criteria (e.g., standards, policies, procedures) to assess compliance and effectiveness.
Recording audit findings: This involves documenting the results of the evaluation, including observations, conclusions, and recommendations.
Making audit conclusions: Based on the recorded findings, auditors formulate overall conclusions about the status of the management system.
Therefore, the correct sequence is:
1. Identifying the source of information 2. Gathering audit evidence 3. Sampling the available data 4. Verifying objective evidence 5. Evaluating evidence against the audit criteria 6. Recording audit findings 7. Making audit conclusions
Contribute your Thoughts:
Chosen Answer:
This is a voting comment (?). You can switch to a simple comment. It is better to Upvote an existing comment if you don't have anything to add.
Submit