Auditing · professional practice · Technical definition

Impartiality.

Definition

It is transparency plus active management of conflicts of interest. An auditor declares their ties and manages them explicitly. ISO/IEC 17021-1 sets out this requirement for bodies that audit and certify management systems.

Nature

Standards-based definition

Correct usage

Use the term to discuss separation, conflict management, operational independence and documented decisions within the audit or certification process.

Not to be confused with

It does not mean neutrality without judgement or declared commercial distance without verifiable controls.

Source

ISO/IEC 17021-1:2015 · requirements for bodies that audit and certify management systems

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