© ISO 2018Guidelines for auditing management systems Lignes directrices pour l'audit des systèmes de managementINTERNATIONAL STANDARDISO 19011 Third edition 2018-07 Reference number ISO 19011:2018(E) ISO 19011:2018(E) ii © ISO 2018 – All rights reservedCOPYRIGHT PROTECTED DOCUMENT © ISO 2018 All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication may be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting on the internet or an intranet, without prior written permission. Permission can be requested from either ISO at the address below or ISO’s member body in the country of the requester. ISO copyright office CP 401 • Ch. de Blandonnet 8 CH-1214 Vernier, Geneva Phone: +41 22 749 01 11 Fax: +41 22 749 09 47 Email: [email protected] Website: www.iso.org Published in Switzerland ISO 19011:2018(E) Foreword .......................................................................................................................................................................................................................................... v Introduction ................................................................................................................................................................................................................................ vi 1 Scope ................................................................................................................................................................................................................................. 1 2 Normative references ...................................................................................................................................................................................... 1 3 Terms and definitions ..................................................................................................................................................................................... 1 4 Principles of auditing ...................................................................................................................................................................................... 5 5 Managing an audit programme ............................................................................................................................................................. 6 5.1 General ........................................................................................................................................................................................................... 6 5.2 Establishing audit programme objectives ....................................................................................................................... 9 5.3 Determining and evaluating audit programme risks and opportunities .............................................. 9 5.4 Establishing the audit programme ..................................................................................................................................... 10 5.4.1 Roles and responsibilities of the individual(s) managing the audit programme ..10 5.4.2 Competence of individual(s) managing audit programme ...................................................... 11 5.4.3 Establishing extent of audit programme .................................................................................................. 11 5.4.4 Determining audit programme resources .............................................................................................. 12 5.5 Implementing audit programme .......................................................................................................................................... 12 5.5.1 General ................................................................................................................................