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The ISO/IEC 27001 certification, like other ISO management system certifications, usually involves a three-stage external audit process defined by ISO/IEC 17021 [7] and ISO/IEC 27006 [8] standards: Stage 1 is a preliminary review of the ISMS. It includes checks for the existence and completeness of key documentation, such as the organization's ...
ISA 230 Audit Documentation is one of the International Standards on Auditing.It serves to direct the documentation of audit working papers in order to assist the audit planning and performance; the supervision and review of the audit work; and the recording of audit evidence resulting from the audit work in order to support the auditor's opinion.
The Institute of Internal Auditors, a global professional audit standards body, has issued practice advisory 2330-1 stating the goals of audit working papers are to: [1] Document the planning, performance, and review of audit work; Provide the principal support for audit communication such as observations, conclusions, and the final report;
ISO 19011 is an international standard that sets forth guidelines for management systems auditing. The current version is ISO 19011:2018. It is developed by the International Organization for Standardization (ISO). Originally it was published in 1990 as ISO 10011-1 and in 2002 took the current ISO 19011 numbering.
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. [1]
Internal control, as defined by accounting and auditing, is a process for assuring of an organization's objectives in operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulations and policies. A broad concept, internal control involves everything that controls risks to an organization.
ISO 9000:2005 provides information on the fundamentals and vocabulary used in quality management systems. ISO 9004:2009 provides guidance on a quality management approach for the sustained success of an organization. Neither of these standards can be used for certification purposes as they provide guidance, not requirements.
ISA 400 talks about the "walk through testing" or auditing in depth test. This standard was withdrawn in 2004, and has been replaced with the ISA 315, “Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement” and the ISA 330, “The Auditor’s Procedures in Response to Assessed Risks” [ citation needed ]
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