Management Systems Audit is a systematic, independent and documented process for obtaining audit objectively and evaluating its evidence to determine the extent to which the audit criteria are fulfilled.
Auditor – person who conducts an audit.
Auditee – organization being audited.
Audit Client – Organization or person requesting an audit.
Audit Criteria – sets of policies, procedures or requirements used as reference against which audit evidence is compared.
Audit Evidence- records, statements of facts or other information, which are relevant to the audit criteria and verifiable.
Audit Conclusion – outcome of an audit, provided by the audit team after consideration of the audit objectives and all the audit findings.
Audit Team – one or more auditors conducting an audit, supported if needed by technical experts.
Audit Programme – arrangements for a set of one or more audits planned for a specific time frame and directed towards a specific purpose.
Audit Plan – description of the activities and arrangements for an audit.
Audit Scope – extent and boundaries of an audit.
Non-conformity – Non fulfillment of a requirement.
Classes of Audit
First Party – Sometimes called Internal audit; conducted by the organization itself for management review and other internal purposes.
Second Party – Auditing a contractor or supplier which has business interest.
Third Party – Auditing by an external and independent body – consulting firm, certification body or government body.