Audit

The word audit comes from the Latin word ‘audire’, which means ‘to hear’ or ‘to listen’. Transferred to the world of work, an audit describes a procedure that assesses whether an organisation’s processes, systems and structures fulfil the relevant standards, guidelines and requirements.

What’s it all about?

  • What does audit mean?
  • What is the purpose of an audit?
  • What is the difference between an internal and an external audit?

What does audit mean?

The word audit comes from the Latin word ‘audire’, which means ‘to hear’ or ‘to listen’. In the world of work, an audit describes a procedure that assesses whether an organisation’s processes, systems and structures fulfil the relevant standards, guidelines and legal requirements. The assessment usually takes a practical approach.👉 ISO 19011:2018 provides the guiding principles for an audit.

What is the purpose of an audit?

An audit should show whether processes and procedures are efficient and economical. It also determines effectiveness and identifies potential for improvements. This means that audits are a vital tool for process optimization and development.

What is the difference between an internal and an external audit?

Audits can be both internal and external. An internal audit describes a self-check where systems and processes are inspected within the company. Internal audits are often conducted in preparation for external audits. External audits assess either the business relationship in the form of supplier audits or an independent body inspects internal processes in the context of certification audits. Both parties participate in supplier audits – the supplier and the recipient. These can involve checking whether the supplier is fulfilling customer requirements. A certification audit is carried out by an independent third party, such as employees of a certifying company (e.g.👉 SGS , 👉DEKRA  or 👉TÜV SÜD). The company receives a certificate following a successful audit.


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