Audit Objective
What is Audit Objective?
The specific goals and scope of an audit engagement, defining what the audit seeks to evaluate, verify, or assess.
Frameworks that govern audit objective
What the standards actually require on audit objective
Requirements naming audit objective across 6 standards, quoted from the control text.
Beyond ISO/IEC 17021-1:2015, 9.2.1, the audit objectives include determining whether the management system is effective in ensuring that the client, on the basis of its risk assessment, has implemented the applicable controls and achieves its information secur...
iso-iec-27006-1-2024::9.2.1 · Determining audit objectives, scope and criteria →The certification body determines the objectives, scope and criteria of each AIMS audit under ISO/IEC 17021-1:2015, 9.2.1, the criteria being ISO/IEC 42001:2023 and the client's documented AIMS, and the scope identifying the AI systems, sites, functions and pr...
iso-iec-42006-2025::9.2.1 · Determining audit objectives, scope and criteria →Ahead of the closing meeting, the team should meet to: go through the findings and any other information gathered in light of the objectives; agree the conclusions, allowing for the uncertainty that is part of any audit;
iso-19011-2026::6.4.9 · Determining the audit conclusions →Guidance: those managing the programme should assign responsibility for each audit to an audit team leader in sufficient time for effective planning, providing the audit objectives, criteria and relevant documented information, scope including the organization...
iso-19011-2018::5.5.5 · Assigning responsibility for an individual audit to the audit team leader →Institutions manage the audit control of their key technology service providers by auditing the provider directly, engaging external auditors to evaluate it, or obtaining and reviewing sufficiently detailed independent audit reports on it;
ffiec-it-examination-handbook::AUD-18 · Third-Party Reviews of Technology Service Providers (Audit) →Guidance: internal audits should take place at planned intervals to tell management whether the system meets the arrangements planned for it and is properly implemented and kept up, and to identify improvement opportunities.
iso-14004-2016::9.2 · Internal audit →Questions people ask about audit objective
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