Practice quiz · 12 questions

Auditing principles and ISO 19011

Principles of auditing, audit terminology and the stages of an audit — the core of every internal and lead auditor course.

Practice questions, not official exam questions. Written by ISO Me to help you revise; real exams differ by scheme and provider.

Q1 Which of these is NOT one of the seven principles of auditing in ISO 19011:2018?

A Integrity
B Independence
C Profitability
D Evidence-based approach

Answer and explanation

Answer: C. The seven principles are integrity, fair presentation, due professional care, confidentiality, independence, evidence-based approach and risk-based approach.

Reference: ISO 19011:2018 clause 4

Q2 An auditor leaves an unfavourable finding out of the report to avoid upsetting the auditee. Which principle is most clearly breached?

A Fair presentation
B Confidentiality
C Risk-based approach
D Due professional care

Answer and explanation

Answer: A. Fair presentation is the obligation to report truthfully and accurately, including significant obstacles and unresolved opinions.

Reference: ISO 19011 principles

Q3 An internal auditor is asked to audit the purchasing process that she manages. Which principle is at risk?

A Integrity
B Independence
C Confidentiality
D Fair presentation

Answer and explanation

Answer: B. Auditors should be independent of the activity being audited wherever practicable, to keep findings objective.

Reference: ISO 19011 principles

Q4 What are “audit criteria”?

A The set of requirements used as a reference against which evidence is compared
B The records and observations collected during the audit
C The overall outcome of the audit
D The schedule of audits for the year

Answer and explanation

Answer: A. Criteria are the reference (standard, policies, procedures, legal requirements). Evidence is what you collect; conclusions are the outcome.

Reference: ISO 19011 terms

Q5 The result of evaluating audit evidence against audit criteria is called:

A An audit conclusion
B An audit finding
C An audit programme
D A correction

Answer and explanation

Answer: B. Findings can indicate conformity, nonconformity or an opportunity for improvement. Conclusions come later, considering all findings and the audit objectives.

Reference: ISO 19011 terms

Q6 In the ISO 19011:2018 audit process, confirming that an audit is feasible happens when:

A Initiating the audit
B Conducting the opening meeting
C Preparing the audit report
D Conducting audit follow-up

Answer and explanation

Answer: A. Initiating the audit (6.2) includes establishing contact with the auditee and determining the feasibility of the audit.

Reference: ISO 19011:2018 clause 6.2

Q7 Who is normally responsible for deciding and taking corrective action after an audit nonconformity?

A The lead auditor
B The certification body
C The auditee
D The audit programme manager

Answer and explanation

Answer: C. The auditee owns the correction and corrective action. The auditor may verify their implementation and effectiveness at follow-up.

Reference: ISO 19011:2018 clause 6.7

Q8 What is the difference between an audit programme and an audit plan?

A There is none — the terms mean the same
B A programme covers a set of audits over a period; a plan describes the activities and arrangements for one audit
C A plan covers a year of audits; a programme covers one audit
D A programme is only used by certification bodies

Answer and explanation

Answer: B. The programme manager runs the programme (5); each audit team leader prepares an audit plan for their audit (6.3).

Reference: ISO 19011:2018 clauses 5 and 6.3

Q9 A company audits its own processes using its own staff. This is:

A A first-party audit
B A second-party audit
C A third-party audit
D A certification audit

Answer and explanation

Answer: A. First-party = internal. Second-party = by an interested party such as a customer auditing its supplier. Third-party = by an independent body such as a certification body or regulator.

Reference: Audit types

Q10 Why do auditors use sampling?

A To avoid producing nonconformities
B Because examining all available information is usually impractical within the audit time and resources
C Because the standard forbids reviewing every record
D To save the auditee from preparing records

Answer and explanation

Answer: B. Sampling is used because checking everything is rarely feasible. The risk is that the sample is not representative, so the method should be justifiable.

Reference: ISO 19011 audit sampling

Q11 Which principle concerns applying diligence and judgement in auditing?

A Due professional care
B Integrity
C Risk-based approach
D Confidentiality

Answer and explanation

Answer: A. Due professional care: auditors should exercise care in line with the importance of the task and the confidence placed in them.

Reference: ISO 19011 principles

Q12 The 2026 edition of ISO 19011 gives expanded guidance on which area in particular?

A Remote auditing methods and virtual locations
B Financial auditing
C Product testing
D Laboratory accreditation

Answer and explanation

Answer: A. Published summaries of ISO 19011:2026 highlight expanded guidance on remote audit methods and virtual locations, aligned with ISO/IEC TS 17012.

Reference: ISO 19011:2026