audit

systematic, independent and documented process for obtaining audit evidence and evaluating it objectively to determine the extent to which the audit criteria are fulfilled

Note 1

An audit can be an internal audit (first party) or an external audit (second party or third party), and it can be a combined audit (combining two or more disciplines).

Note 2

An internal audit is conducted by the organization itself, or by an external party on its behalf.

Note 3

“Audit evidence” and “audit criteria” are defined in ISO 19011.

Norm

NEN-ISO 37100:2016 en

Titel

Sustainable cities and communities - Vocabulary

Paragraaf

3.4.4

audit

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