The clause record

Every clause, the evidence and the draft treatment.

43 substantive clause records, plus the scope and terms page, each stating what applies today under the 2020 edition, what the DIS moves, and what an auditor will ask for. The general subclauses are carried on the page that follows them, because they contain no separate requirement.

How to use it

Start with Clause 5.5.2 if you are reviewing the criteria, Clause 5.5.7 if you are reviewing the records, or Clause 7.2.3 if you are reviewing competence. Each page has the same shape, so you can compare clauses.

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Filter Group Draft treatment

43 substantive clause records
Clause	Record	Group	Draft treatment	Evidence
1-3	Scope, references and terms	Scope, references and terms	re-referenced	1
4	Principles of auditing	Principles of auditing	aligned	2
5.1	Establishing the audit programme	Managing an audit programme	aligned	2
5.2	Audit programme objectives	Managing an audit programme	re-referenced	2
5.3	Audit programme risks	Managing an audit programme	aligned	2
5.4.1	Roles of the programme manager	Managing an audit programme	aligned	3
5.4.2	Competence of the programme manager	Managing an audit programme	re-referenced	2
5.4.3	Extent of the audit programme	Managing an audit programme	silent	2
5.4.4	Audit programme resources	Managing an audit programme	aligned	2
5.5.2	Objectives, scope and criteria	Managing an audit programme	re-referenced	2
5.5.3	Selecting audit methods	Managing an audit programme	aligned	2
5.5.4	Selecting audit team members	Managing an audit programme	aligned	2
5.5.5	Responsibility to the team leader	Managing an audit programme	silent	1
5.5.6	Managing programme results	Managing an audit programme	silent	1
5.5.7	Programme records	Managing an audit programme	aligned	1
5.6	Monitoring the audit programme	Managing an audit programme	silent	2
5.7	Reviewing the audit programme	Managing an audit programme	aligned	1
6.2.2	Contact with the auditee	Conducting an audit	silent	2
6.2.3	Feasibility of the audit	Conducting an audit	aligned	2
6.3.1	Reviewing documented information	Conducting an audit	silent	2
6.3.2	Audit planning	Conducting an audit	aligned	2
6.3.3	Assigning work to the team	Conducting an audit	re-referenced	1
6.3.4	Preparing audit documents	Conducting an audit	silent	2
6.4.2	Guides, observers and experts	Conducting an audit	aligned	1
6.4.3	Opening meeting	Conducting an audit	aligned	1
6.4.4	Communicating during the audit	Conducting an audit	silent	1
6.4.5	Audit information and access	Conducting an audit	aligned	2
6.4.6	Reviewing documents during the audit	Conducting an audit	silent	2
6.4.7	Collecting and verifying information	Conducting an audit	re-referenced	2
6.4.8	Generating audit findings	Conducting an audit	aligned	1
6.4.9	Audit conclusions	Conducting an audit	silent	1
6.4.10	Closing meeting	Conducting an audit	aligned	1
6.5.1	Preparing the audit report	Conducting an audit	aligned	1
6.5.2	Distributing the audit report	Conducting an audit	aligned	1
6.6	Completing the audit	Conducting an audit	silent	2
6.7	Audit follow-up	Conducting an audit	re-referenced	1
7.2.2	Personal behaviour	Competence and evaluation of auditors	aligned	2
7.2.3	Knowledge and skills	Competence and evaluation of auditors	aligned	3
7.2.4	Achieving auditor competence	Competence and evaluation of auditors	re-referenced	3
7.2.5	Team leader competence	Competence and evaluation of auditors	silent	1
7.3	Auditor evaluation criteria	Competence and evaluation of auditors	silent	1
7.4	Auditor evaluation method	Competence and evaluation of auditors	aligned	1
7.5	Conducting auditor evaluation	Competence and evaluation of auditors	silent	1
7.6	Maintaining auditor competence	Competence and evaluation of auditors	aligned	2

The general subclauses 5.5.1, 6.1, 6.2.1, 6.4.1, 7.1 and 7.2.1 are listed in the DIS contents and carry no separate requirement. Their substance is on the page that follows: 5.5.2, 6.2.2, 6.2.2, 6.4.2, 7.2.2 and 7.2.2. Clause 1, 2 and 3 are on the scope, references and terms page.