4 Principles of auditing
5 Managing an audit programme
5.1 General
5.2 Establishing audit programme objectives
5.3 Determining and evaluating audit programme risks and opportunities
5.4 Establishing the audit programme
5.5 Implementation of audit programme
5.6 Monitoring the audit programme
5.7 Reviewing and improving audit programme
6 Conducting an audit using remote auditing methods
6.1 General
6.2 Initiating audit
6.3 Preparing audit activities
6.3.1 Performing review of documented information
6.3.2 Audit planning
6.4 Conducting audit activities
6.4.1 General
6.4.2 Assigning roles and responsibilities of support personnel and observers
6.4.3 Conducting the opening meeting
6.4.4 Communicating during the audit
6.4.5 Audit information availability and access
6.4.6 Reviewing documented information while conducting the audit
6.4.7 Collecting and verifying information
6.4.8 Generating audit findings
6.4.9 Determining audit conclusions
6.4.10 Conducting the closing meeting
6.5 Preparing and distributing audit report
6.6 Completing audit
6.7 Conducting audit follow-up
7 Competence and evaluation of auditors
7.1 General
7.2 Determining auditor competence
7.2.1 General
7.2.2 Personal behaviour
7.2.3 Knowledge and skills
7.2.4 Achieving auditor competence
7.2.5 Achieving audit team leader competence
7.3 Establishing auditor evaluation criteria
7.4 Selecting the appropriate auditor evaluation methods
7.5 Conducting auditor evaluation
7.6 Maintaining and improving auditor competence
Annex A (informative) Remote auditing methods
Annex B (informative) Useful practices