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2. Definitions and objectives
2.1 Definitions
ISO 9000 defines the audit process as "a methodical, independent and documented process for obtaining audit evidence and evaluating it objectively to determine the extent to which audit criteria are met" (Box 3).
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Audit: a methodical, independent and documented process for obtaining audit evidence and evaluating it objectively to determine the extent to which audit criteria have been met (ISO 9000).
Specific investigation and assessment process based on a reference framework, including a diagnosis and possibly leading to recommendations (IFACI).
Auditor: (1) person in charge of...
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Bibliography
Regulations
Law n° 2001-420 of May 15, 2001 on new economic regulations [NOR : ECOX0000021L] (JORF n° 113 of May 16, 2001).
Décret n° 2002-221 du 20 février 2002 pris pour l'application de l'article L. 225-102-1 du code de commerce et modifiant le décret n° 67-236 du 23 mars 1967 sur les sociétés commerciales [NOR : JUSCO220073D] (JO n° 44 du 21 février 2002).
Décret n° 2006-435 du 13...
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Standards and norms
- Environmental management systems – Requirements and guidelines for use. - Norme ISO 14001 : 2004 - 2004
- Lignes directrices pour l'audit des systèmes de management de la qualité et/ou de management environnemental. - Norme ISO 19011 : 2002 - 2002
- Environmental management – Lifecycle analysis – Principles and framework. - Norme ISO 14040 : 2006 - 2006
- Environmental management – Lifecycle analysis...
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