International standard ISO 19011:2018: perspectives of implementation
DOI:
https://doi.org/10.31617/tr.knute.2019(32)01Keywords:
audit, standard ISO 19011:2018, prospects of practical usage, conducting program, auditors' competence, criteria, control flowchart, risk-oriented approachAbstract
The content of the international standard ISO 19011:2018 was researched, its main innovations were determined in comparison with the previous version. The changes are due to the extension of the document scope, the unification of the ISO standards structure, ensuring the uniformity of terminology, the use of risk-oriented approach, increasing of the requirements for the audit team competence. The perspectives, that can be revealed while implementing an updated version of a regulation act, should increase the effectiveness of organizations' first- and second-party auditing practical application for the assurance of due performance, a higher level of ability to respond to risks and to achieve planned goals.
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