ISO 27001 Lead Auditor – Session 14

Audit Principles:

Integrity: the foundation of professionalism (Correctness and Accuracy)

Fair presentation: the obligation to report truthfully and accurately (Report based on objective findings)

Due professional Care: the application of diligence and judgement in auditing

Confidentiality: Security of information

Independence: the basis for the impartiality of the audit and objectivity of the audit conclusions

Evidence-based Approach: the rational method for reaching reliable and reproducible audit conclusions in a systematic audit process

Risk Based Auditing: The risk-based approach should substantively influence the planning, conducting and reporting of audits in order to ensure that audits are focused on matters that are significant for the audit client, and for achieving the audit programme objectives.