10. Glossary

Audit; auditing

"A methodical, independent and documented process for obtaining objective evidence and evaluating it objectively to determine the extent to which audit criteria are met.

Four notes complete this definition:

• note 1: "the fundamental elements of an audit include determining the conformity of an object according to a procedure carried out by personnel who are not responsible for the object being audited";

• note 2: "an audit may be internal (first-party) or external (second- and third-party), and it may be a combined or joint audit";

• note 3: "Internal audits, sometimes called first-party audits, are carried out by, or on behalf of, the organization itself, for management review and other internal purposes. They may...