The audit maze

Abstract

Newcomers to the auditing process may easily get bewildered by the terminology that has sprung up surrounding the types and classifications of different audits. Because there has in the past been a lack of definition and standard usage, a great number of terms are applied to the classification and categories of audit types.

A method is proposed that will reduce these to the simplest possible state both in terminology and number.

This has been achieved by the use of the four terms of, category, sub-category, type and sub-type.

The current situation, with a variety of names for similar audit types and purposes, is confusing to senior management and those not au fait with the current or local jargon.

This in no way assists the understanding and proper usage of the quality auditing process and a move towards a more universal titling procedure would do nothing but good.

Therefore, by using these suggested terms in the way described, it is hoped that the whole business of what audits are called will become simpler and be more readily understood by everyone concerned.

Some specific types of audit that have been published and used are challenged against this proposed approach.

The major classifications of audits commonly used are introduced and the reasoning behind the idea of product audits is reviewed.