| Standardization field | Basic standards |
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| Technical committee | BAS/TC 55- Social responsibility |
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| Term (EN) | audit |
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| Definition (EN) | systematic and independent process (3.8) for obtaining evidence and evaluating it objectively to determine the extent to which the audit criteria are fulfilled
Note 1 to entry: An audit can be an internal audit (first party) or an external audit (second party or third party (3.30)), and it can be a combined audit (combining two or more disciplines).
Note 2 to entry: An internal audit is conducted by the organization (3.1) itself, or by an external party on its behalf.
Note 3 to entry: “Audit evidence” and “audit criteria” are defined in ISO 19011.
Note 4 to entry: Independence can be demonstrated by the freedom from responsibility for the activity being audited or freedom from bias and conflict of interest. |
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| Term (FR) | |
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| Definition (FR) | |
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| Term (DE) | |
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| Definition (DE) | |
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| Term (BS) | |
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| Definition (BS) | |
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| Term (HR) | audit |
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| Definition (HR) | sustavni i neovisan proces (3.8) za pribavljanje dokaza i njihovu objektivnu ocjenu kako bi se odredilo do koje razine je kriterij audita ispunjen
Napomena 1 uz naziv: Audit može biti unutarnji (prva strana) ili vanjski (druga strana ili treća strana (3.30)), a može biti i kombinirani (kombiniranje dviju disciplina ili više njih).
Napomena 2 uz naziv: Unutarnji audit provodi sama organizacija (3.1) ili u njezino ime vanjska strana.
Napomena 3 uz naziv: „Evidencija audita” i „kriterij audita” definirani su u ISO 19011.
Napomena 4 uz naziv: Neovisnost se može pokazati slobodom od odgovornosti za aktivnost koja se auditira ili slobodom od pristranosti i sukoba interesa. |
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| Term (SR) | |
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| Definition (SR) | |
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| Date | 2023-05-04 |
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| Standards | BAS ISO 37301:2023 |
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