Article | REF: G5135 V3

Systems management audits : implementation

Author: Michel JONQUIÈRES

Publication date: October 10, 2020, Review date: September 4, 2020

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8. Glossary

Audit; auditing

"A methodical, independent and documented process for obtaining objective evidence and evaluating it objectively to determine the extent to which audit criteria are met.

Four notes complete this definition:

  • note 1: "the fundamental elements of an audit include determining the conformity of an object according to a procedure carried out by personnel who are not responsible for the object being audited";

  • note 2: "an audit may be internal (first-party) or external (second- and third-party), and it may be a combined or joint audit";

  • note 3: "Internal audits, sometimes called first-party audits, are carried out by, or on behalf of, the organization itself, for management review and other internal purposes. They may...

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