1. What are the fundamentals of auditing?

Auditing is "a methodical, independent and documented process of obtaining objective evidence and evaluating it objectively to determine the extent to which audit criteria are met".

For an audit to be effective and reliable, and to enable the definition of relevant improvement actions, it must be carried out according to a few essential principles.

There are seven principles defined in chapter 4 of ISO 19011.

• Ethics: the basis of professionalism, i.e. acting with honesty and responsibility, limiting oneself to the requirements of the audit framework(s), and acting impartially, taking care to avoid any influence that other interested parties may exert on one's judgment.

• Impartial reporting: audit findings and conclusions must be clear, precise, sincere and...