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© ISO 2002 – All rights reserved
Practical help — Sources of information
The sources of information chosen may vary according to the scope and complexity of the audit and may include the following:
a interviews with employees and other persons; b observations of activities and the surrounding work environment and conditions;
c documents, such as policy, objectives, plans, procedures, standards, instructions, licences and permits, specifications, drawings, contracts and orders;
d records, such as inspection records, minutes of meetings, audit reports, records of monitoring programmes and the results of measurements;
e data summaries, analyses and performance indicators; f information on the auditee’s sampling programmes and on procedures for the control of sampling and
measurement processes; g reports from other sources, for example, customer feedback, other relevant information from external parties
and supplier ratings; h computerized databases and web sites.
Practical help — Conducting interviews
Interviews are one of the important means of collecting information and should be carried out in a manner adapted to the situation and the person interviewed. However, the auditor should consider the following:
a interviews should be held with persons from appropriate levels and functions performing activities or tasks within the scope of the audit;
b interviews should be conducted during the normal working hours and, where practical, at the normal workplace of the person being interviewed;
c every attempt should be made to put the person being interviewed at ease prior to and during the interview; d the reason for the interview and any note taking should be explained;
e interviews can be initiated by asking the persons to describe their work; f questions that bias the answers i.e. leading questions should be avoided;
g the results from the interview should be summarized and reviewed with the interviewed person; h the interviewed persons should be thanked for their participation and cooperation.
6.5.5 Generating audit findings
Audit evidence should be evaluated against the audit criteria to generate the audit findings. Audit findings can indicate either conformity or nonconformity with audit criteria. When specified by the audit objectives, audit findings
can identify an opportunity for improvement.
The audit team should meet as needed to review the audit findings at appropriate stages during the audit.
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Conformity with audit criteria should be summarized to indicate locations, functions or processes that were audited. If included in the audit plan, individual audit findings of conformity and their supporting evidence should also be
recorded.
Nonconformities and their supporting audit evidence should be recorded. Nonconformities may be graded. They should be reviewed with the auditee to obtain acknowledgement that the audit evidence is accurate, and that the
nonconformities are understood. Every attempt should be made to resolve any diverging opinions concerning the audit evidence andor findings, and unresolved points should be recorded.
6.5.6 Preparing audit
conclusions
The audit team should confer prior to the closing meeting a to review the audit findings, and any other appropriate information collected during the audit, against the audit
objectives, b to agree on the audit conclusions, taking into account the uncertainty inherent in the audit process,
c to prepare recommendations, if specified by the audit objectives, and d to discuss audit follow-up, if included in the audit plan.
Practical help — Audit conclusions
Audit conclusions can address issues such as a the extent of conformity of the management system with the audit criteria,
b the effective implementation, maintenance and improvement of the management system, and c the capability of the management review process to ensure the continuing suitability, adequacy, effectiveness
and improvement of the management system. If specified by the audit objectives, audit conclusions can lead to recommendations regarding improvements,
business relationships, certificationregistration or future auditing activities.
6.5.7 Conducting the closing meeting
