Audit Categories (print ref: Part 2, section 1)
Section 5 of Part 1 has already discussed the concepts of First, Second and Third Party Audits. The best way to understand the differences between them is by reference to Figure 2.1 below:
Fig. 2.1: The Three Audit Categories
It can be seen from Figure 2.1 that ideally, External and Supplier Audits (i.e. Third and Second Party) are conducted in two parts, namely an Adequacy Audit followed by a Compliance Audit. Internal Audits (i.e. First Party) are conducted as a single Compliance Audit. It is important to realise that Adequacy and Compliance Audits fulfil different purposes in this methodology.
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