More on internal audits

Internal audit glossary

Adult education 3258944 1920

The world of certifications involves a lot of specific words and terms that don't come up easily in everyday life. What do they all mean anyway? We can imagine that you are dizzy! That is why we have compiled this glossary. For each term, we provide a brief explanation.

Accreditation

An accreditation is an independent confirmation by a competent body about the competence, impartiality and independence of a conformity assessment body (CBI) - see below for explanation CBI.

Deviation or non-conformity

An auditor, employee or client may identify a deviation if a requirement from the standard to be certified is not met. A deviation must be resolved in order to proceed to certification. There are 2 levels of deviations: a major deviation and a minor deviation.

Audit

A process of examining to obtain objective evidence and objectively assessing this evidence to determine the extent to which the requirements from a given standard are met.

Audit findings

The results following the assessment of the evidence gathered from the audit, using the audit criteria.

Audit conclusion

Final result of an audit after consideration of the audit objectives and all audit findings.

Audit criteria

The set of policies and procedures against which evidence is assessed.

Audit cycle

An audit cycle refers to the validity period of a certification. A new certification starts with an initial audit (consisting of 2 phases). An annual surveillance audit takes place the following 2 years, followed by a recertification, which determines whether the certification can be continued. If so, a new audit cycle unfolds: another 2-year surveillance audit and then recertification. Et cetera.

Auditor

The organisation in which the audit is conducted.

Audit plan

The planning of activities carried out during the audit.

Audit programme

The set of audits planned in a defined period to grant and maintain certification during the audit cycle.

Audit team

One or more auditors from Brand Compliance conducting the audit. The audit team may be supported by technical experts.

Supervisor

A person designated by the auditee to accompany the audit team during the day.

Certification

A certification is an independent confirmation by a conformity assessment body (CBI) that products, management systems or persons meet specific requirements.

Compliance

Compliance with a (standard) requirement. Conformity assessment is the process of demonstrating compliance with established requirements for a product, process, service, system, person or body.

Conformity assessment body (CBI)

A CBI is a body that performs conformity assessment activities. There are different forms of conformity assessments, for example testing, certification and inspection. Certification is therefore one of the forms of conformity assessment.

Correction

Action from an identified deviation. Through a correction, what went wrong (in the past) is rectified.

Corrective measure

Action from an identified deviation. To prevent a deviation from recurring, so-called 'corrective action' should be taken, eliminating the identified cause underlying the deviation.

Documented information

Information that an organisation needs to manage and maintain and the medium on which this information is recorded.

(Lead) auditor

The Brand Compliance employee conducting the audit. The Lead Auditor is the lead auditor when there is a team of multiple auditors.

Management system

All parts of an organisation required to set policies and objectives together with the processes needed to achieve those objectives. Continuous improvement is central to a management system, known as the PDCA (Plan, Do, Check, Act) cycle.

Measurement

An established process (method) for determining a particular value.

Monitors

Establishing the operation of a system, process, service or activity.

Normative

This defines how something should be in relation to rules and guidelines, and contains/forms/creates a standard. It can serve as a reference to check whether the rules/standards are followed or adhered to in a concrete case. It creates clarity on what is or is not acceptable. It sets a standard.

Objective evidence

Data supporting the existence or truth of something.

Observer

A person accompanying the audit team but not formally acting as an auditor. For example, a trainee auditor who may perform parts of the audit under the guidance of the Lead Auditor.

Preventive measure

A measure taken to prevent the cause of a possible future deviation.

Process

All activities deployed or used to deliver an intended result.

Scope

A scope is an activity/operation for which an organisation is or wants to be certified.

Technical expert/ Technical expert

An employee of DigiTrust who adds specific knowledge or expertise to the audit team, without assuming the role of auditor.

Verification

Confirmation that specified requirements have been met by providing objective evidence.