JIS Q19011-2012 审计管理系统指南

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JIS Q 19011
:2012
(ISO 19011 : 2011)
(JSA)
JAPANESE
INDUSTRIAL
STANDARD
Translated
and
Published
by
Japanese
Standards
Association
Guidelines
for
auditing
management
systems
ICS
03.120.10;13.020.10
Reference
number:
JIS
Q
19011
:
2012
(E)
PROTECTED
BY
COPYRIGHT 29 S
Q
19011
:
2012
(ISO
19011
:
2011)
Date
of
Establishment:
2003-02-20
Date
of
Revision:
2012-03-21
Date
of
Public
Notice
in
Official
Gazette:
2012-03-21
Investigated
by:
Japanese
Industrial
Standards
Committee
© JSA 2012
Standards
Board
Committee
on
Management
System
Standards
JIS Q 19011: 2012,
First
English
edition
published
in
2012-08
Translated
and
published
by:
Japanese
Standards
Association
4-1-24,
Akasaka,
Minato-ku,
Tokyo,
107-8440
JAPAN
In
the
event
of
any
doubts
arising
as
to
the
contents,
the
original
JIS is
to
be
the
final
authority.
All
rights
reserved.
Unless
otherwise
specified,
no
part
of
this
publication
may
be
reproduced
or
utilized
in
any
form
or
by
any
means,
electronic
or
mechanical,
including
photocopying
and
microfilm,
without
permission
in
writing
from
the
publisher.
Printed
in
Japan
AT
PROTECTED
BY
COPYRIGHT
Q 19011 : 2012 (ISO 19011 : 2011)
Contents
Page
Introduction·········································· ...................................................... ·························1
1 Scope················································· ...................................................... ·····················2
2
Normative
references
................................................................................................ 3
3
Terms
and
definitions
............................................................................................... 3
4
Principles
of
auditing
.............................................. ··················································6
5
Managing
an
audit
programme
...................................................... ·························7
5.1 General··············································· ...................................................... ···················7
5.2
Establishing
the
audit
programme
objectives
....................................................... 9
5.3
Establishing
the
audit
programme
...................................................... ·················10
5.4
Implementing
the
audit
programme·····································································13
5.5
Monitoring
the
audit
programme
..........................................................................
17
5.6
Reviewing
and
improving
the
audit
programme
················································17
6
Performing
an
audit
................................................................................................
18
6.1 General··············································· .......................................................................
18
6.2
Initiating
the
audit
.................................................................................................
19
6.3
Preparing
audit
activities
...................................................... ································20
6.4
Conducting
the
audit
activities
...................................................... ·······················23
6.5
Preparing
and
distributing
the
audit
report
.......................................................
28
6.6
Completing
the
audit
...................................................... ········································29
6.7
Conducting
audit
follow-up ...................................................... ······························29
7
Competence
and
evaluation
of
auditors
...................................................... ·········30
7.1 General······················································································································
30
7.2
Determining
auditor
competence
to
fulfil
the
needs
of
the
audit
programme················································································································ 31
7.3
Establishing
the
auditor
evaluation
criteria
.......................................................
35
7.4
Selecting
the
appropriate
auditor
evaluation
method
·······································35
7.5
Conducting
auditor
evaluation
...................................................... ························36
7.6
Maintaining
and
improving
auditor
competence
................................................
36
Annex
A
(informative)
Guidance
and
illustrative
examples
of
discipline-
specific
knowledge
and
skills
of
auditors
···························37
Annex
B
(informative)
Additional
guidance
for
auditors
for
planning
and
conducting
audits
...................................................... ·············44
Bibliography
............................................................................................................ ··········51
(i)
PROTECTED
BY
COPYRIGHT

标签： #管

摘要：

JIS Q19011-2012 是日本工业标准中针对审计管理系统发布的权威指南，旨在为组织提供一套系统化、高效且合规的审计管理框架。该标准基于国际通用的ISO 19011原则，结合日本本土实践，详细阐述了审计计划制定、执行、报告及改进流程中的核心要求与方法。它适用于各类规模和行业的企业、政府机构及第三方审核组织，帮助用户提升审计效率、降低管理风险，并确保审计结果的一致性与可信度。通过遵循本指南，组织能够优化内部审核与外部供方评估体系，实现持续改进与质量管理的深度融合。该文档不仅是审计人员的必备参

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