# ISO 19011 ## ISO/IEC 19011 [ISO 19011](https://www.iso.org/standard/70017.html) provides guidelines for auditing management systems, covering the principles of auditing, the management of audit programmes, and the conduct of individual audits, as well as guidance on evaluating the competence of those involved in the audit process. Published by the International Organization for Standardization (ISO) and currently in its 2018 edition, it is applicable to all organizations that need to plan and conduct internal or external audits of management systems. Unlike ISO/IEC 17021-1, which sets requirements for certification bodies, ISO 19011 is a guidance document rather than a certifiable standard. It does not itself lead to accreditation, but instead provides a common framework and methodology that auditors and audit programme managers can apply across any management system standard, including those relevant to the voluntary carbon market such as ISO 14064-1, ISO 14001, and ISO 14068-1. Within the ICR Program, ISO 19011 is only relevant for certification bodies auditing under the EU Carbon Removal and Carbon Farming (CRCF) Regulation. ### Key Principles of ISO/IEC 19011 The standard is built on seven principles that underpin effective, reliable, and consistent auditing: * **Integrity:** Auditors must perform their work with honesty, responsibility, and ethical conduct, avoiding conflicts of interest and remaining sensitive to any influences that could affect their judgement. * **Fair Presentation:** Audit findings, conclusions, and reports must reflect the evidence truthfully and accurately, including significant obstacles encountered and any unresolved differences of opinion. * **Due Professional Care:** Auditors must apply appropriate diligence and judgement in all audit activities, recognising the trust placed in them by clients and other interested parties. * **Confidentiality:** Information obtained during audits must be handled with discretion and not disclosed inappropriately, consistent with any legal and contractual obligations. * **Independence:** Auditors must be independent of the activity being audited wherever practicable, approaching each engagement free from bias and conflicts of interest. * **Evidence-Based Approach:** Audit conclusions must be based on verifiable evidence gathered through a systematic and reproducible process, ensuring findings are objective and reliable. * **Risk-Based Approach:** Audit planning and execution must take into account the risks and opportunities relevant to the organisation and the management system being audited, directing effort toward areas of greatest significance. --- # Agent Instructions: Querying This Documentation If you need additional information that is not directly available in this page, you can query the documentation dynamically by asking a question. Perform an HTTP GET request on the current page URL with the `ask` query parameter: ``` GET https://documentation.carbonregistry.com/documentation/icr-program/fundamentals/iso/iso-19011.md?ask= ``` The question should be specific, self-contained, and written in natural language. The response will contain a direct answer to the question and relevant excerpts and sources from the documentation. Use this mechanism when the answer is not explicitly present in the current page, you need clarification or additional context, or you want to retrieve related documentation sections.