ABSTRACT
The role for audit has changed over the last 130 years. In 1896, in the case of Kingston Cotton Mills, Lord Justice Lopez said that the auditor ‘is a watchdog, not a bloodhound’. Subsequent case law has extended the auditor’s duty. Auditors must satisfy themselves that evidence upon which they have relied has been taken based on sound auditing principles. The development of certifiable management systems from 1979 (BS 5750), 1987 (ISO 9001), and since (ISO 14001 and ISO 45001) has demanded competent management system auditors, often members of auditor registration bodies. In 1990, the first ISO standard for auditing quality systems was published, ISO 10011–1. In 2002, ISO Guidelines for auditing management systems was published. The latest version, ISO 19011:2018 clarifies audit processes, and provides seven principles for auditing including ‘risk-based’. The Audit Adventure™ presented in this book is perfectly aligned to ISO 19011:2018. Organizations are guided to establish internal committees and appoint a head of internal audit to lead governance and assurance activities. A balanced audit plan is developed, with terms of reference (ToR) or remit comprising the scope, the audit objectives, and one or more reference frameworks for each audit.
