Audit criteriaare defined as theset of policies, procedures, or requirementsused as areference pointagainst whichaudit evidence is compared.
As perISO 19011:2018 – Clause 3.5, audit criteria are the"set of policies, procedures, or requirements used as a reference". For ISO/IEC 42001 audits, the audit criteria include therequirements of ISO/IEC 42001:2023, relevant laws, internal policies, and controls.
ThePECB Lead Auditor Guide – Domain 3further confirms that conformity assessment depends on comparing actual practices and records againstpredefined criteriato identify nonconformities or compliance.
[Reference: ISO 19011:2018 – Clause 3.5 (Audit criteria), ISO/IEC 42001:2023 – Clause 9.2.2, PECB Lead Auditor Guide – Domain 3: “Audit Criteria and Conformity”, ===========]
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