Audit criteria are the set of requirements used as a reference against which audit evidence is compared.
According to ISO 19011, audit criteria are the set of policies, procedures or requirements used as a reference against which audit evidence is compared. They can include ISO standard requirements, applicable legislation, contractual requirements, internal policies and documented management system procedures.
No. In addition to the standard, they can include applicable legislation, client contractual requirements, internal policies, documented procedures and sector codes.
Criteria are agreed before the audit and in principle are not modified during execution. Any changes must be agreed between the lead auditor and the auditee.
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