Observance of the key principles is a prerequisite for providing a reliable and relevant audit outcome. GMP Auditors must adhere to the following principles and attributes, based on ISO 19011.
Principles relating to auditors include:
Ethical Conduct
It includes auditor behavior that reflects trust, integrity, confidentiality and discretion.
Fair Presentation
The obligation to describe truthfully and accurately:
- Audit activities through – audit findings, conclusions and reports
- Significant problems encountered
- Unsettled diverging opinions between auditee and audit team
Due Professional Care
- The application of diligence and judgment in auditing.
- Reasonable care in all matters and the completeness of the audit report avoiding errors that may endanger any of these auditing principles.