Auditors use the ______ as a benchmark to determine conformity.

The correct answer is B. Audit criteria. Audit criteria are defined as the set of policies, procedures, or requirements used as a reference point against which audit evidence is compared. As per ISO 19011:2018 - Clause 3.5, audit criteria are the";set of policies, procedures, or requirements used as a reference". For…

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Options

AAudit feasibility
BAudit criteria
CAudit objectives
DAudit plan

How the community answered

(50 responses)

A
8% (4)
B
72% (36)
C
4% (2)
D
16% (8)

Explanation

Audit criteria are defined as the set of policies, procedures, or requirements used as a reference point against which audit evidence is compared. As per ISO 19011:2018 - Clause 3.5, audit criteria are the";set of policies, procedures, or requirements used as a reference". For ISO/IEC 42001 audits, the audit criteria include the requirements of ISO/IEC 42001:2023, relevant laws, internal policies, and controls. The PECB Lead Auditor Guide - Domain 3 further confirms that conformity assessment depends on comparing actual practices and records against predefined criteria to identify nonconformities

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#audit criteria#conformity benchmark#ISO 19011#audit terminology

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