Management system audit requirements may include reference to documents such as policies, objectives, processes, procedures, instructions, quality plans, which can when combined with an audit scope statement, deliver internal audits which can be either wide-ranging or focused on any aspect of the organization or part thereof and which has the potential to address risk performance….

Changing the Audit Focus to a Performance Based System where the audits are driven by needs related to both System Performance and Management Objectives rather than by simple schedule. For maximum benefit, the internal management systems audits should connect with an overarching objective to evaluate “risk.” IS031000 defines risk as: “An undesirable situation or circumstance…

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