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Audit

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Glossaries

TermDefinition
Audit
Systematic, independent and documented process for obtaining audit evidence and evaluating it objectively to determine the extent to which the audit criteria are fulfilled. First-party audits are conducted by the organization itself for management review and other internal purposes, and may form the basis for an organization?s declaration of conformity. Second-party audits are conducted by parties having an interest in the organization, such as customers, or by other persons on their behalf. Third-party audits are conducted by external, independent auditing organizations, such as those providing certification of conformity to a standard.