Assurance refers to the auditor's expression of confidence in the precision and reliability of a subject matter relative to an identified criterion. In the context of auditing, assurance is designed to enhance the degree of confidence of intended users in the outcome of the evaluation or measurement of a subject matter against criteria. This confidence is conveyed by the auditor's professional opinion, or a clear outcome of the evaluation or measurement.
The key objective of assurance in audits is to provide an independent and objective viewpoint that the assessed information is free of material misstatement and is in accordance with the stipulated criteria - whether financial reporting frameworks, regulatory guidelines, or specific standards like ISO systems.
1. Reasonable Assurance
Reasonable Assurance is a high, but not absolute, level of assurance that the information subject to audit is free from material misstatement. It involves a thorough examination of financial records and operational processes to ensure that all aspects are accurate and in order. Auditors providing reasonable assurance conduct a detailed investigation, involving testing, verification of processes, systems, and internal controls, to form an opinion.
Examples in ISO systems:
ISO 9001 (Quality Management Systems)
Evaluating the effectiveness of process control measures.
Verifying the accuracy and applicability of policy documentation.
Checking the traceability of product quality measurements.
Assessment of customer satisfaction data and feedback systems.
Auditing supplier evaluation and management processes.
Examining non-conformity and corrective action reports.
Investigating employee training and competency records.
Confirming adherence to customer requirements and specifications.
Assessing performance data and continual improvement efforts.
Validating quality objectives, planning, and alignment with policies.
ISO 14001 (Environmental Management Systems)
Assessment of environmental policies against regulatory compliance.
Auditing of procedures to mitigate significant environmental aspects and impacts.
Verifying legal compliance processes.
Checking the reliability of data gathering systems for environmental performance.
Examining emergency preparedness and response plans.
Ensuring management reviews incorporate environmental performance data.
Investigating the efficacy of waste management processes.
Reviewing the objectivity and accuracy of internal communication about environmental matters.
Verifying the identification and documentation of environmental aspects and impacts.
Validating the efficacy of controls for identified environmental risks.
ISO 45001 (Occupational Health and Safety Management Systems)
Examining risk management and risk assessment processes.
Verifying the implementation of the health and safety policy.
Investigating the mechanisms for ensuring legal compliance.
Assessing the efficacy of incident investigation processes.
Verifying the functionality and practicality of emergency preparedness plans.
Examining worker participation and consultation mechanisms.
Ensuring the safety of contracted workers through contractor management processes.
Validating training and competency development systems.
Verifying mechanisms for monitoring, measuring, analyzing, and evaluating occupational health and safety performance.
Investigating procedures and policies to manage change effectively.
2. Limited Assurance
Limited Assurance is a lower level of assurance where the audit scope is narrower, and the examination processes are less rigorous. Auditors express a conclusion in a form that conveys whether, based on the procedures conducted, anything has come to the auditor’s attention to indicate that the information is misstated.
Examples in ISO systems:
ISO 9001
Review of certain sections of quality manual.
Limited inquiry into customer feedback processes.
Limited review of a specific department or process.
Examination of specific quality records or documents.
High-level review of supplier evaluations.
Partial checks of a specific quality measurement.
Verifying certain elements of corrective action reports.
Limited checks of specified training records.
Partial validation of a selected quality objective.
Examination of specified management review inputs or outputs.
ISO 14001
Limited review of specific environmental records.
Verifying adherence to a particular legal requirement.
High-level review of waste management for a specified waste type.
Partial checks of data for a specified environmental aspect.
Checking documentation for specific environmental objectives.
Limited validation of a selected internal communication.
Limited review of a particular emergency response plan.
Reviewing the efficiency of controls for a specified environmental risk.
Verification of certain elements of the environmental policy.
Examination of management review minutes for specific elements.
ISO 45001
Limited review of selected health and safety records.
High-level checks of specific occupational health and safety objectives.
Partial validation of training and competency records.
Verifying certain elements of risk assessments.
Limited checks of specific incident investigation reports.
Limited review of selected control measures for specified risks.
Examination of management review documentation for specific aspects.
Limited validation of the consultation process for a specified change.
High-level checks on the implementation of particular safety procedures.
Limited inquiries into a particular safety performance metric.
In auditing ISO systems, reasonable assurance is typically obtained during certification or recertification audits, while limited assurance may be more common in surveillance audits or internal audits. Both assurance levels, reasonable and limited, provide valuable insights into the system’s conformity and performance, supporting continual improvement and sustaining the integrity of the ISO management systems.
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