Nationales VorwortForewordIntroductionScopeNormative referencesTerms and definitionsPrinciples of auditingManaging an audit programmeGeneralEstablishing audit programme objectivesDetermining and evaluating audit programme risks and opportunitiesEstablishing the audit programmeImplementation of audit programmeMonitoring the audit programmeReviewing and improving audit programmeConducting an audit using remote auditing methodsGeneralInitiating auditPreparing audit activitiesPerforming review of documented informationAudit planningConducting audit activitiesGeneralAssigning roles and responsibilities of support personnel and observersSupport personnelObserversConducting the opening meetingCommunicating during the auditAudit information availability and accessReviewing documented information while conducting the auditCollecting and verifying informationGenerating audit findingsDetermining audit conclusionsConducting the closing meetingPreparing and distributing audit reportCompleting auditConducting audit follow-upCompetence and evaluation of auditorsGeneralDetermining auditor competenceGeneralPersonal behaviourKnowledge and skillsGeneralGeneric knowledge and skills of management system auditorsDiscipline and sector-specific competence of auditorsGeneric competence of audit team leaderKnowledge and skills for auditing multiple disciplinesAchieving auditor competenceAchieving audit team leader competenceEstablishing auditor evaluation criteriaSelecting the appropriate auditor evaluation methodsConducting auditor evaluationMaintaining and improving auditor competenceRemote auditing methods (informativ)Types of audits using remote auditing methodsAudits using entirely remote auditing methodsAudits using a combination of methodsTechnological considerationsExamples of implementation of methodsAuditing documented information:Auditing the organization’s digital twinUse of surrogate auditorsDocument reviewsPersonnel interviewsWitnessing of activitiesUseful practices (informativ)Generic useful practicesManaging the audit programmeProcess for investigationSelecting the audit team and ICTExamples of methodsConducting the auditReviewing informationCollecting and verifying informationOpening meetingBibliographyLiteraturhinweise (informativ)