Audit criteria
Audit criteria
Set of requirements (3.23) used as a reference against which objective evidence (3.8) is compared
Note 1 to entry: If the audit criteria are legal (including statutory or regulatory) requirements, the words “compliance” or “non-compliance” are often used in an audit finding (3.10).
Note 2 to entry: Requirements may include policies, procedures, work instructions, legal requirements, contractual obligations, etc.