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Auditing management systems (guidance)

ISO 19011:2026

Guidance on the principles of auditing, managing an audit programme, conducting audits and auditor competence — the backbone of every internal and lead auditor course. A new edition was published in May 2026.

Full title
Guidelines for auditing management systems
Edition
4th edition, published May 2026 (replaces ISO 19011:2018)
Status
New edition ISO 19011:2026 was published in May 2026. As a guidance standard there is no certification transition, but auditor courses are being updated to it.
Type
Guidance standard — not used for certification
Official page
View ISO 19011 on iso.org

1 What it covers

ISO 19011 is not certifiable: it is the guidance that auditor training is built on. It covers the principles of auditing, how to manage an audit programme, how to conduct an individual audit from initiation to follow-up, and the competence and evaluation of auditors. It applies to first-party (internal), second-party (supplier) and third-party audits, for any management-system standard or combination of them.

The 2026 edition

Published articles describe the 2026 edition as an evolutionary revision that treats remote and hybrid auditing as normal methods (with expanded guidance in Annex A, aligned with ISO/IEC TS 17012), recognises virtual locations, strengthens the risk-based approach, and updates auditor competence for digital evidence.

2 Who uses it

Internal auditors, supplier auditors, lead auditors, audit programme managers and certification body staff. Third-party certification audits also follow ISO/IEC 17021-1, which sets requirements for certification bodies.

3 Structure and key clauses

The 2018 edition — the one most existing course material is based on — is arranged as follows (check numbering against the 2026 text):

4 Principles of auditing

Integrity · fair presentation · due professional care · confidentiality · independence · evidence-based approach · risk-based approach

5 Managing an audit programme

  • 5.2 Establishing audit programme objectives
  • 5.3 Determining and evaluating audit programme risks and opportunities
  • 5.4 Establishing the audit programme
  • 5.5 Implementing the audit programme
  • 5.6 Monitoring the audit programme
  • 5.7 Reviewing and improving the audit programme

6 Conducting an audit

  • 6.2 Initiating the audit
  • 6.3 Preparing audit activities
  • 6.4 Conducting audit activities
  • 6.5 Preparing and distributing the audit report
  • 6.6 Completing the audit
  • 6.7 Conducting audit follow-up

7 Competence and evaluation of auditors

4 Key facts for courses and exams

  • Current edition: ISO 19011:2026 (May 2026); the 2018 edition is withdrawn.
  • The seven principles of auditing (2018 edition): integrity, fair presentation, due professional care, confidentiality, independence, evidence-based approach, risk-based approach.
  • Audit evidence is compared with audit criteria to produce audit findings; the audit team then reaches audit conclusions.
  • The audit process step by step.

5 ISO 19011 qualifications

We do not list any qualifications for this standard yet.

6 Prepare

S Sources

Facts on this page last checked 3 October 2026.

  1. iso.org, ISO 19011:2026 page and ISO 19011:2018 life cycle (withdrawn) — https://www.iso.org/standard/19011
  2. Treccert, ISO 19011:2026 is here — https://treccert.com/iso-19011-2026-is-here-what-the-new-standard-means-for-management-system-auditing/
  3. ISO 19011:2018 clause 5 headings — https://compliance.theartofservice.com/frameworks/iso-19011-2018
  4. Principles of auditing (2018) — https://saiassurance.com.au/the-key-to-successful-audits-using-the-iso-19011-2018-framework-blog