2. Definitions and objectives
ISO 9000 defines the audit process as "a methodical, independent and documented process for obtaining audit evidence and evaluating it objectively to determine the extent to which audit criteria are met" (Box 3).
Box 3 – Definitions-
Audit: a methodical, independent and documented process for obtaining audit evidence and evaluating it objectively to determine the extent to which audit criteria have been met (ISO 9000).
Specific investigation and assessment process based on a reference framework, including a diagnosis and possibly leading to recommendations (IFACI).
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Definitions and objectives