Internal auditing is defined as a systematic and documented verification process of objectively obtaining and evaluating audit evidence to determine whether a process conforms with set audit criteria (eg, ISO 14001), and communicating the results of this process to management.
Internal auditing is the tool used to identify where a system does not meet expectations or highlight opportunities that may be used to improve the system. Used with effective preventative actions, Internal Audits drive Continual Improvement withing the system
Key Words in Definition
- Systematic: organised, methodical, planned
- Documented: recorded in writing
- Verification: information is confirmed, cross-checked, validated
- Objective: independent, unbiased, no conflict of interest
- Evaluating: assessing
- Evidence: verified observations, verified verbal and written information
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