ISO 19011:2018 – Guidelines for Auditing Management Systems

About this course

This course provides a practical understanding of audit sampling methods in accordance with ISO 19011:2018 and explains how auditors can select appropriate samples when reviewing large volumes of records, transactions, processes, activities, or locations.

Learners will explore different sampling approaches, including judgement-based and statistical sampling, and understand how each method can be applied depending on the audit objectives, scope, criteria, available resources, and level of risk.

The course also explains how factors such as population size, process complexity, previous audit findings, identified risks, and available audit time can influence sample selection and sample size. Learners will understand how to choose representative samples while minimizing bias.

Practical guidance is provided on how auditors should respond when sampled evidence reveals inconsistencies, deviations, or nonconformities. Learners will understand when it may be necessary to expand the sample or investigate additional records and activities.

The course emphasizes objectivity, professional judgement, evidence-based decision-making, and documentation of sampling methods. It also highlights the limitations and uncertainty associated with audit sampling.

By the end of the course, learners will be able to apply appropriate sampling techniques to collect sufficient and reliable audit evidence and support accurate, consistent, and defensible audit findings and conclusions.

You will learn to:

• Explain the purpose of sampling in auditing.
• Differentiate between judgement-based and statistical sampling methods.
• Identify factors that influence sample size and sample selection.
• Select appropriate samples based on audit objectives, scope, and criteria.
• Apply risk-based thinking when determining sampling priorities.
• Consider population size and process complexity during sample selection.
• Use previous audit findings to guide sampling decisions.
• Select representative records, activities, transactions, processes, or locations.
• Recognize and minimize potential sampling bias.
• Evaluate whether selected samples provide sufficient and appropriate audit evidence.
• Understand when additional or expanded sampling may be required.
• Respond appropriately when sampled evidence reveals inconsistencies or nonconformities.
• Understand the limitations and uncertainty associated with audit sampling.
• Document sampling methods and selected samples appropriately.
• Apply professional judgement when evaluating sampling results.
• Use sampling evidence to support accurate and reliable audit findings and conclusions.
• Apply ISO 19011:2018 guidance when conducting audit sampling.

Skills Acquried

Prerequirsites

• Basic understanding of management system auditing is recommended.
• Familiarity with ISO 19011:2018 concepts is helpful but not mandatory.
• Basic knowledge of audit objectives, scope, criteria, and evidence is beneficial.
• No advanced statistical knowledge is required.
• An interest in internal, supplier, certification, or management system auditing is recommended.
• Access to a computer, tablet, or smartphone with a stable internet connection is required.
• Willingness to participate in practical audit scenarios and sampling exercises is encouraged.
• No prior professional auditing experience is required.

Frequently Asked Questions