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BSI发布修订后的审计管理体系国际标准

发布时间: 2018-09-14 16:00:48   审校:睿智  

英国标准协会(BSI)发布了修订后的审计管理体系国际标准BS EN ISO 19011:2018。该项标准为内外部所有类型的审计提供了全面的指导,无论是内部还是外部,它涵盖从审计方案管理到审计的计划、执行,以及审计团队能力在内的所有内容。

ISO 19011适用于需要规划和执行管理体制内部或外部审计的所有组织,为大型审计团队,以及希望了解如何有效审计管理体制的小型组织提供了指导。

2018年版与上一版的主要区别在于:

ž   在审计原则中增加基于风险的方法

ž   增加对审计方案管理的指导,包括审计方案风险

ž   增加对执行审计的指导,特别是制定审计计划的部分

ž   增加对审计员的一般能力要求

ž   调整术语以反映过程而不是形式(例如“汇报”而不是“报告”)

ž   取消针对特定管理体系学科审计的能力要求

ž   增加对新概念审计的指导,例如环境、领导和授权方式、虚拟审计、合规性和供应链

BSI管理与恢复部门主管安妮·海耶斯(Anne Hayes)表示:“审计是有效使用管理体系不可或缺的一部分,在确定业务改进契机方面发挥着重要作用。ISO 19011为任何希望以专业、有效的审计来保障商业利益的组织提供全面的指导。”

 

Major revision of international standard for auditing management systems

BSI, the business standards company, has published the revised international standard for auditing management systems, BS EN ISO 19011:2018. The document provides comprehensive guidance on all types of audits, whether internal or external. It covers everything from the management of an audit programme, to the planning and conducting of audits, and the competence of audit teams.

ISO 19011 is applicable to all organizations that need to plan and conduct internal or external audits of management systems, with guidance that can be used by large audit teams or scaled down for smaller organizations wishing to learn more about how to effectively audit their own management systems.

The main differences between the 2018 edition and the previous edition are:

ž   Addition of the risk-based approach to the principles of auditing

-       Expansion of the guidance on managing an audit programme, including audit programme risk

-       Expansion of the guidance on conducting an audit, particularly the section on audit planning

-       Expansion of the generic competence requirements for auditors

-       Adjustment of terminology to reflect the process and not the form it takes (e.g. ‘reporting’ rather than ‘report’)

-       Removal of the competence requirements for auditing specific management system disciplines

-       Expansion of guidance on auditing new concepts such as context, leadership and commitment, virtual audits, compliance and supply chain

Anne Hayes, Head of Governance and Resilience at BSI, said: “Audits are integral to the effective use of management systems and play an important role in identifying improvements for the business.  ISO 19011 provides comprehensive guidance for any organization wishing to audit professionally and effectively for the good of their business.”


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