Foreword Introduction1 Scope2 Normative references3 Terms and definitions4 Principles of auditing5 Managing an audit programme 5.1 General 5.2 Audit programme objectives and extent 5.4 Audit programme implementation 5.5 Audit programme records 5.6 Audit programme monitoring and reviewing6 Audit activities 6.1 General 6.2 Initiating the audit 6.3 Conducting document review 6.4 Preparing for the on-site audit activities 6.5 Conducting on-site audit activities 6.6 Preparing, approving and distributing the audit report 6.6.1 Preparing the audit report 6.6.2 Approving and distributing the audit report 6.7 Completing the audit 6.8 Conducting audit follow-up7 Competence and evaluation of auditors 7.1 General 7.2 Personal attributes 7.3 Knowledge and skills 7.4 Education, work experience, auditor training and audit experience 7.5 Maintenance and improvement of competence 7.6 Auditor evaluation