7. Glossary

Audit

Methodical, independent and documented process for obtaining audit evidence and evaluating it objectively to determine the extent to which audit criteria are met [ISO 19011:2012 - § 3.1].

Audit findings

Results of assessment of audit evidence against audit criteria

• NOTE 1: Audit findings indicate compliance or non-compliance.

• NOTE 2: Audit findings can lead to the identification of opportunities for improvement or the recording of good practices.

[ ISO 19011:2012 - § 3.4]

Audit criteria

A set of policies, procedures or requirements used as a reference against which audit evidence is compared [ISO 19011:2012 - § 3.2]....