Seven principles of auditing

Auditing principles are needed for an audit to be an effective and reliable technique for supporting management systems and providing entities with chances for continual improvement. By adhering to these principles, audits can become effective and dependable tools in supporting management policies and controls. They provide essential information that organizations can act upon to enhance their performance. Following these principles is vital for generating relevant and comprehensive audit conclusions while enabling independent auditors to reach similar conclusions in similar situations.

Figure 8.2 depicts the seven principles laid out by ISO 19011:2018, Clause 4, followed by an explanation of each one.

Figure 8.2 – Seven principles of auditing

Integrity – the foundation of professionalism

Auditors and individuals in charge of the audit program must conduct themselves ethically, honestly, and responsibly...