8. 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...
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Glossary
Acronyms, notations and symbols
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