Audit procedure
An audit procedure is a systematic method used by auditors to gather and evaluate evidence to determine whether processes, records, or systems comply with established standards or regulations. It typically includes planning the audit, conducting interviews, reviewing documents, testing controls, and reporting findings. Audit procedures help identify gaps, risks, or non-conformities and ensure that corrective actions are implemented. They are essential for maintaining transparency, improving efficiency, and supporting compliance in areas such as finance, operations, and quality management systems like ISO standards.
https://ias-indonesia.org/prosedur-audit-iso/
