Fundamental audit concepts and principles
Domain 3 - Fundamental audit concepts and principles
This domain tests the vocabulary and discipline of auditing under ISO 19011:2018 and, for certification, ISO/IEC 17021-1. You must distinguish audit criteria from evidence and findings, and show that conclusions are evidence-based and impartial.
Principles and terms
- Audit principles: integrity, fair presentation, due professional care, confidentiality, independence, an evidence-based approach and a risk-based approach.
- Audit criteria are the requirements used as a reference; audit evidence is verifiable information; audit findings are results of evaluating evidence against criteria.
- A nonconformity is a failure to meet a requirement. An observation or opportunity for improvement is not automatically a nonconformity.
- Auditors sample because they cannot examine everything; sampling must be planned and representative, and evidence should be corroborated across interviews, documents and observation.
- First-party audits are internal; second-party audits are by a customer or other interested party; third-party audits include certification. Certification body personnel must respect impartiality and cannot consult while auditing.
- Competence includes knowledge of ISO 50001, energy technology and data, audit methods, and the client’s sector.
Worked example
An auditor sees that an SEU’s meter was not calibrated. The auditor interviews the energy manager who says the meter is “close enough,” reviews the monitoring procedure requiring calibration, and confirms no record exists. The finding cites Clause 9.1.1 and states the requirement, the objective evidence and the consequence. The manager’s assurance is not sufficient evidence of conformity.
Traps
Recording opinions as findings; “fixing” the issue by advising a solution and becoming a consultant; relying on a single interview; calling every weakness a nonconformity; and ignoring confidentiality or conflicts of interest.