ISO Internal Auditor Training

Conducting the Internal Audit

During an audit, the auditor collects evidence to determine whether processes meet defined requirements. Several methods can be used to collect evidence.

These methods may include reviewing documents and records, observing activities, interviewing employees, examining process outputs, and checking relevant performance information.

Auditors should communicate professionally with employees and avoid creating an atmosphere of blame. The purpose of an internal audit is to evaluate the management system objectively and identify opportunities for improvement.

Questions should be clear and relevant to the process being audited. Auditors should also verify information rather than immediately accepting verbal statements as evidence.

Objective Evidence in Auditing

Objective evidence is information that can be verified and used to support an audit conclusion. It may include records, documented information, observations, measurements, reports, system data, or other verifiable information.

For example, if a procedure requires employees to complete a particular inspection record, the auditor may review completed records and compare them with the procedure.

Evidence-based auditing helps ensure that audit conclusions are fair and reliable. Auditors should avoid making conclusions based only on personal opinions or assumptions.

Identifying Nonconformities

One of the key responsibilities of an internal auditor is identifying nonconformities. A nonconformity occurs when a requirement has not been fulfilled.

A well-documented finding should clearly explain what requirement was not met and provide sufficient evidence to demonstrate the issue.