What are auditing techniques?
There are numerous techniques that can be used to conduct an
aud. This can be categorized as either on-site or off-site, human or
non-human interaction.
On- site human interaction technique.
Conducting the audits using a questionnaire or checklist, visiting the site, and speaking with auditees are all examples of on-site human interaction.
Off – site human interaction technique.
similar actions like calling auditees to do the audit over the phone, using an audio version, or using another method to interrupt them.
On – site nonhuman interaction technique.
An auditor can do tasks like reviewing documents, analyzing data, and monitoring activities without the auditee's participation.
Off- site nonhuman interaction technique.
Same on – site human interaction activities but conducted
off–site.
Depending on the objectives scope, and criteria of your audit, you must take into account which of these methods will be applied when you are planning the audit. To obtain the audit evidence you need to accomplish audit objectives, you must choose the approaches that will be most helpful to you.
Reading written protocols, for instance, on how the management system functions will only show you how the organization intends for it to function in principle; it won't show you how well it is actually working.
The best audit plans frequently include a variety of audit techniques that are appropriate for the audit.