This time it is the Auditing Standard or more precisely the Guidelines for Auditing Management Systems. It should be noted that this is not a Requirements Standard but a set of Guidelines.
Nevertheless, this Standard has been adopted as the norm for auditors.
The reason why this one is being reviewed and updated is that as a 2011 Standard it has not kept up with the changes to main management standards and the wealth of new management standards which follow the Annex SL format.
The proposed 19011:2018 still has 4 main elements:
- Principles of audits, but with the addition of a new element- Risks and opportunities
- Managing the audit programme
- Conducting audits
- Evaluation of competence.
There are some structural changes and reordering of some clauses to clarify auditing routines in the way that it is done in real life.
A new clause has been added to audit virtual items and elements of ICT as well as allowing professional judgement for auditors when an element is not fully verifiable.
Naturally some of the terminology has been updated to meet the vocabulary in the new standards:
Documented information replaces the term documents and records;
External providers replaces the term suppliers.
The next review will take place in Mexico in November 2017 with an expected formal publication in mid-2018.
Once the standard is published we will update our Internal Management System Audit course content.