Which term describes a systematic, independent process for obtaining audit evidence to determine whether management system criteria are fulfilled?

Which term describes a systematic, independent process for obtaining audit evidence to determine whether management system criteria are fulfilled?

• A. Internal context
• B. External context
• C. Internal audit
• D. Likelihood

Answer: (C)

Internal audit is a planned, independent activity that systematically gathers evidence to judge whether the organization's management system meets its defined criteria. The independence ensures objectivity, while the systematic approach provides consistent evaluation. By collecting audit evidence—through records, observations, and interviews—the process determines conformity with requirements and highlights nonconformities or opportunities for improvement. Internal context and external context describe the conditions inside and outside the organization, not the auditing process, and likelihood is a risk term about probability, not about auditing.

Internal audit is a planned, independent activity that systematically gathers evidence to judge whether the organization's management system meets its defined criteria. The independence ensures objectivity, while the systematic approach provides consistent evaluation. By collecting audit evidence—through records, observations, and interviews—the process determines conformity with requirements and highlights nonconformities or opportunities for improvement. Internal context and external context describe the conditions inside and outside the organization, not the auditing process, and likelihood is a risk term about probability, not about auditing.