The correct practice is:disclose any potential conflicts and avoid auditing the affected area.
ISO 19011:2018 – Clause 5.3 and Clause 6.3.2require auditors todeclare conflicts of interestand take steps topreserve impartiality. Failure to do so compromises the integrity and independence of the audit.
According to thePECB Lead Auditor Guide, auditors shouldimmediately report any situation where their objectivity may be questioned, including past relationships, financial ties, or personal bias.
[Reference: ISO 19011:2018 – Clause 5.3 (Audit program management), Clause 6.3.2 (Establishing audit objectives, scope, and criteria), PECB Lead Auditor Guide – Domain 3: “Impartiality and Conflict of Interest Management”, ===========]
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