EN ISO 19011:2002

SLOVENSKI SIST EN ISO 19011
STANDARD
januar 2003
Smernice za presojanje sistemov vodenja kakovosti in/ali ravnanja z
okoljem (enakovreden ISO 19011:2002)

Guidelines for quality and/or environmental management systems auditing

Lignes directrices pour l’audit des systèmes de management de la qualité et/ou
de management environnemental
Deskriptorji:
Referenčna številka
ICS 03.120.20; 13.020.10 SIST EN ISO 19011:2003 (sl, en)

Nadaljevanje na straneh od 2 do 46

© 2004-02. Slovenski prevod standarda je izdal in založil Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov ni dovoljeno.

SIST EN ISO 19011 : 2003
NACIONALNI UVOD
Standard SIST EN ISO 19011 (sl,en), Smernice za presojanje sistemov vodenja kakovosti in/ali ravnanja
z okoljem, 2003 ima status slovenskega standarda in je enakovreden evropskemu standardu
EN ISO 19011, Guidelines for quality and/or environmental management systems auditing, prva izdaja,
2002.
NACIONALNI PREDGOVOR
Besedilo mednarodnega standarda ISO 19011:2002 sta pripravila mednarodna tehnična odbora
ISO/TC 176 Vodenje in zagotavljanje kakovosti, pododbor SC3 Podporne tehnologije, in ISO/TC 207
Ravnanje z okoljem, pododbor SC2 Okoljsko presojanje in sorodne okoljske preiskave. Prenos tega
standarda v evropski standard je potrdil Centralni sekretariat CEN brez sprememb vsebine
mednarodnega standarda ISO 19011.
Slovenski tehnični odbor SIST/TC VZK Vodenje in zagotavljanje kakovosti je dne 2003-01-00 privzel
evropski standard EN ISO 19011:2002 po metodi ponatisa. Standard v slovenskem jeziku je le njegova
jezikovna različica.
ZVEZA S STANDARDI
S privzemom tega mednarodnega standarda veljajo naslednje zveze:
SIST ISO 9000:2002 (sl,en) Vodenje sistemov kakovosti – Osnove in slovar
SIST ISO 14050:2000 (en) Ravnanje z okoljem - Slovar
PREDHODNE IZDAJE
– SIST EN ISO 14010:1997
– SIST EN ISO 14011:1997
– SIST EN ISO 14012:1997
OSNOVA ZA IZDAJO STANDARDA
– Privzem standarda EN ISO 19011:2002.
OPOMBE
– Nacionalni uvod in nacionalni predgovor nista sestavni del standarda.

SIST EN ISO 19011 : 2003
VSEBINA Stran Contents Page
Predgovor . 4 Foreword .4
Uvod . 4 Introduction.4
1 Predmet . 7 1 Scope .7
2 Zveza z drugimi standardi . 7 2 Normative references.7
3 Izrazi in definicije . 7 3 Terms and definitions .7
4 Načela presojanja. 10 4 Principles of auditing.10
5 Vodenje programa presoje . 11 5 Managing an audit programme .11
5.1 Splošno.11 5.1 General .11
5.2 Cilji in obseg programa presoj. 13 5.2 Audit programme objectives and extent.13
5.3 Odgovornosti, viri in postopki za program 5.3 Audit programme responsibilities,
presoj . 14 resources and procedures .14
5.4 Izvedba programa presoj. 16 5.4 Audit programme implementation.16
5.5 Zapisi o programu presoj. 16 5.5 Audit programme records .16
5.6 Nadzorovanje in pregledovanje 5.6 Audit programme monitoring and
programa za presoje . 17 reviewing .17
6 Aktivnosti presoje . 17 6 Audit activities .17
6.1 Splošno.17 6.1 General .17
6.2 Pričetek presoje. 19 6.2 Initiating the audit .19
6.3 Izvedba pregleda dokumentov . 22 6.3 Conducting document review.22
6.4 Priprava na aktivnosti presoje na kraju 6.4 Preparing for the on-site audit
samem. 22 activities .22
6.5 Izvedba aktivnosti presoje na kraju 6.5 Conducting on-site audit activities .24
samem. 24
6.6 Priprava, odobritev in razdelitev poročila o 6.6 Preparing, approving and distributing
presoji . 30 the audit report.30
6.7 Zaključitev presoje . 32 6.7 Completing the audit .32
6.8 Izvajanje aktivnosti po presoji .32 6.8 Conducting audit follow-up.32
7 Kompetentnost in ocenjevanje 7 Competence and evaluation of auditors .32
presojevalcev. 32
7.1 Splošno.32 7.1 General .32
7.2 Osebnostne lastnosti. 33 7.2 Personal attributes .33
7.3 Znanje in veščine. 34 7.3 Knowledge and skills.34
7.4 Izobrazba, delovne izkušnje, usposabljanje 7.4 Education, work experience, auditor
za presojevalca in presojevalske training and audit experience.38
izkušnje. 38

7.5 Vzdrževanje in izboljševanje 7.5 Maintenance and improvement of
kompetentnosti . 41 competence .41
7.6 Ocenjevanje presojevalcev .41 7.6 Auditor evaluation .41
SIST EN ISO 19011 : 2003
Predgovor Foreword
ISO (Mednarodna organizacija za standardizacijo) ISO (the International Organization for
je svetovna zveza nacionalnih organov za Standardization) is a worldwide federation of
standarde (članov ISO). Mednarodne standarde national standards bodies (ISO member
ponavadi pripravljajo tehnični odbori ISO. Vsak bodies). The work of preparing International
član, ki želi delovati na določenem področju, za Standards is normally carried out through ISO
katero je bil ustanovljen tehnični odbor, ima technical committees. Each member body
pravico biti zastopan v tem odboru. Pri delu interested in a subject for which a technical
sodelujejo mednarodne vladne in nevladne committee has been established has the right to
organizacije, povezane z ISO. V vseh zadevah, be represented on that committee. International
ki so povezane s standardizacijo na področju organizations, governmental and non-
elektrotehnike, ISO tesno sodeluje z Mednarodno governmental, in liaison with ISO, also take part
elektrotehniško komisijo (IEC). in the work. ISO collaborates closely with the
International Electrotechnical Commission (IEC)
on all matters of electrotechnical standardization.
Mednarodni standardi so pripravljeni v skladu s International standards are drafted in
pravili, podanimi v Direktivah ISO/IEC, 3. del. accordance with the rules given in the ISO/IEC
Directives, part 3.
Glavna naloga tehničnih odborov je priprava The main task of technical committees is to
mednarodnih standardov. Osnutki mednarodnih prepare International Standards. Draft International
standardov, ki jih sprejmejo tehnični odbori, se Standards accepted by the technical committees
pošljejo vsem članom v glasovanje. Za objavo are circulated to the member bodies for voting.
mednarodnega standarda je treba pridobiti Publication as an International Standard requires
soglasje najmanj 75 odstotkov članov, ki so approval by at least 75 % of the members casting
glasovali. a vote.
Opozoriti je treba na možnost, da je lahko nekaj Attention is drawn to the possibility that some of
elementov tega mednarodnega standarda the elements of this International Standard may
predmet patentnih pravic. ISO ne prevzema be the subject of patent rights. ISO shall not be
odgovornosti za identifikacijo katerihkoli ali vseh held responsible for identifying any or all such
takih patentnih pravic. patent rights.
ISO 19011 sta skupaj pripravila tehnična odbora ISO 19011 was prepared jointly by Technical
ISO/TC 176 Vodenje in zagotavljanje kakovosti, Committee ISO/TC 176, Quality management
pododbor SC3 Podporne tehnologije, in ISO/TC and quality assurance, Subcommittee SC 3,
207, Ravnanje z okoljem, pododbor SC2 Supporting technologies, and Technical Committee
Okoljsko presojanje in sorodne okoljske ISO/TC 207, Environmental management,
preiskave.
Subcommittee SC 2, Environmental auditing and
related environmental investigations.
Ta prva izdaja ISO 19011 razveljavlja in This first edition of ISO 19011 cancels and
nadomešča ISO 10011-1:1990, ISO 10011- replaces ISO 10011-1:1990, ISO 10011-
2:1991, ISO 10011-3:1991, ISO 14010:1996, 2:1991, ISO 10011-3:1991, ISO 14010:1996,
ISO 14011:1996 in ISO 14012:1996. ISO 14011:1996 and ISO 14012:1996.

Uvod Introduction
Skupini mednarodnih standardov ISO 9000 in The ISO 9000 and ISO 14000 series of
ISO 14000 poudarjata pomembnost presoj kot International Standards emphasize the importance
orodja vodenja za nadzorovanje in overjanje of audits as a management tool for monitoring and
učinkovitega izvajanja politike kakovosti in/ali verifying the effective implementation of an organi-
okoljske politike organizacije. Presoje so tudi zation's quality and/or environmental policy. Audits
bistveni del aktivnosti ugotavljanja skladnosti, kot are also an essential part of conformity assessment
je zunanja certifikacija/registracija, in ocenjevanja activities such as external certification/registration
in nadzorovanja nabavne verige. and of supply chain evaluation and surveillance.
SIST EN ISO 19011 : 2003
Ta mednarodni standard podaja napotke za This International Standard provides guidance on
vodenje programov presoj, izvajanje notranjih the management of audit programmes, the
ali zunanjih presoj sistemov vodenja kakovosti conduct of internal or external audits of quality
in/ali ravnanja z okoljem in tudi za and/or environmental management systems, as
kompetentnost in ocenjevanje presojevalcev. well as on the competence and evaluation of
Uporabljali naj bi ga številni možni uporabniki, auditors. It is intended to apply to a broad range
vključno presojevalci, organizacije, ki izvajajo of potential users, including auditors,
sisteme vodenja kakovosti in/ali ravnanja z organizations implementing quality and/or
okoljem, organizacije, ki morajo izvajati presoje environmental management systems,
sistemov vodenja kakovosti in/ali ravnanja z organizations needing to conduct audits of quality
okoljem iz pogodbenih razlogov, in organizacije, and/or environmental management systems for
udeležene pri certificiranju ali usposabljanju contractual reasons, and organizations involved
presojevalcev, pri certifikaciji/registraciji in auditor certification or training, in
sistemov vodenja, pri akreditaciji ali pri certification/registration of management systems,
standardizaciji na področju ocenjevanja in accreditation or in standardization in the area of
skladnosti. conformity assessment.
Smernice v tem mednarodnem standardu naj bi The guidance in this International Standard is
bile prilagodljive. Kot je nakazano na več mestih intended to be flexible. As indicated at various
v besedilu, se lahko uporaba teh smernic points in the text, the use of these guidelines can
razlikuje glede na velikost, naravo in differ according to the size, nature and complexity
kompleksnost presojane organizacije in tudi ciljev of the organizations to be audited, as well as the
in predmetov izvajanih presoj. V tem celotnem objectives and scopes of the audits to be
mednarodnem standardu so podani dodatni conducted. Throughout this International
napotki ali primeri za specifične teme kot Standard, supplementary guidance or examples
praktična pomoč v okvirjenem besedilu. V on specific topics are provided in the form of
nekaterih primerih je to namenjeno podpori practical help in boxed text. In some instances,
uporabe tega mednarodnega standarda v this is intended to support the use of this
majhnih organizacijah. International Standard in small organizations.
V točki 4 so opisana načela presojanja. Ta Clause 4 describes the principles of auditing.
načela pomagajo uporabniku razumeti bistvene These principles help the user to appreciate the
značilnosti presojanja in so nujen uvod k točkam essential nature of auditing and they are a
5, 6 in 7. necessary prelude to clauses 5, 6 and 7.
V točki 5 so podani napotki za vodenje Clause 5 provides guidance on managing audit
programov presoj in obravnavane teme, kot so programmes and covers such issues as
določitev odgovornosti za vodenje programov assigning responsibility for managing audit
presoj, vzpostavitev ciljev programa presoj, programmes, establishing the audit programme
koordiniranje aktivnosti presoj in priskrba objectives, coordinating auditing activities and
zadostnih virov za presojevalne skupine. providing sufficient audit team resources.
V točki 6 so podani napotki za vodenje presoj Clause 6 provides guidance on conducting audits
sistemov vodenja kakovosti in/ali ravnanja z of quality and/or environmental management
okoljem, vključno z izbiro presojevalnih skupin. systems, including the selection of audit teams.
V točki 7 so podani napotki glede potrebne Clause 7 provides guidance on the competence
kompetentnosti presojevalca in opisan proces needed by an auditor and describes a process
ocenjevanja presojevalcev. for evaluating auditors.
Kjer se sistema vodenja kakovosti in ravnanja z Where quality and environmental management
okoljem izvajata hkrati, se uporabnik tega systems are implemented together, it is at the
mednarodnega standarda po lastnem preudarku discretion of the user of this International
odloči, ali bo izvajal presoje sistemov vodenja Standard as to whether the quality management
kakovosti in ravnanja z okoljem ločeno ali hkrati. system and environmental management system
audits are conducted separately or together.
Čeprav je ta mednarodni standard namenjen Although this International Standard is applicable
uporabi za presojanje sistemov vodenja to the auditing of quality and/or environmental
SIST EN ISO 19011 : 2003
kakovosti in/ali ravnanja z okoljem, lahko management systems, the user can consider
uporabnik razmisli o prilagoditvi ali razširitvi adapting or extending the guidance provided
uporabe podanih napotkov na druge vrste presoj, herein to apply to other types of audits, including
vključno z drugimi presojami sistema vodenja. other management system audits.
V tem mednarodnem standardu so sicer podani This International Standard provides only
samo napotki, vendar jih lahko uporabniki guidance, however, users can apply this to
uporabijo za pripravo njihovih lastnih zahtev v develop their own auditrelated requirements.
zvezi s presojami.
Poleg tega lahko napotki tega mednarodnega In addition, any other individual or organization
standarda koristijo posameznikom ali with an interest in monitoring conformance to
organizacijam, ki želijo nadzorovati skladnost z requirements, such as product specifications or
zahtevami, kot so specifikacije proizvodov ali laws and regulations, may find the guidance in
zakoni in predpisi. this International Standard useful.

SIST EN ISO 19011 : 2003
Smernice za presojanje sistemov Guidelines for quality and / or
vodenja kakovosti in / ali ravnanja z environmental management systems
okoljem auditing
1 Predmet 1 Scope
Ta mednarodni standard podaja napotke o This International Standard provides guidance
načelih presojanja, vodenju programov presoj, on the principles of auditing, managing audit
izvajanju presoj sistemov vodenja kakovosti in/ali programmes, conducting quality management
ravnanja z okoljem in tudi napotke glede system audits and environmental management
kompetentnosti presojevalcev sistemov vodenja system audits, as well as guidance on the
kakovosti in ravnanja z okoljem. competence of quality and environmental
management system auditors.
Uporaben je v vseh organizacijah, ki morajo It is applicable to all organizations needing to
izvajati notranje ali zunanje presoje sistemov conduct internal or external audits of quality
vodenja kakovosti in/ali ravnanja z okoljem ali and/or environmental management systems or
voditi program presoj. to manage an audit programme.
Ta mednarodni standard je načeloma mogoče The application of this International Standard to
uporabiti pri drugih vrstah presoj, če se pri tem other types of audit is possible in principle,
posebna pozornost posveti potrebni provided that special consideration is paid to
kompetentnosti članov presojevalne skupine. identifying the competence needed by the audit
team members in such cases.
2 Zveza z drugimi standardi 2 Normative references
Spodaj navedena standarda vsebujeta določila, The following normative documents contain
ki s sklicevanjem v tem besedilu tvorijo določila provisions which, through references in this text,
tega mednarodnega standarda. Pri datiranem constitute provisions of this International Standard.
sklicevanju se ne upoštevajo poznejši dodatki ali For dated references, subsequent amendments to,
popravki teh dokumentov. Vendar se strankam, or revisions of, any of these publications do not
ki sklenejo dogovore, zasnovane na tem apply. However, parties to agreements based on
mednarodnem standardu, priporoča, naj this International Standard are encouraged to
raziščejo možnost uporabe najnovejše izdaje investigate the possibility of applying the most
spodaj navedenih standardov. Pri nedatiranem recent edition of the normative documents
sklicevanju se upošteva zadnja izdaja standarda. indicated below. For undated references, the latest
Člani ISO in IEC vzdržujejo register veljavnih edition of the normative document referred to
mednarodnih standardov. apply. Members of ISO and IEC maintain registers
of currently valid International Standards.
ISO 9000:2000, Sistemi vodenja kakovosti ISO 9000:2000, Quality management systems
– Osnove in slovar – Fundamentals and vocabulary
ISO 14050:2002, Ravnanje z okoljem – Slovar ISO 14050:2002, Environmental management
– Vocabulary
3 Izrazi in definicije 3 Terms and definitions
V tem mednarodnem standardu se uporabljajo For the purposes of this International Standard,
izrazi in definicije, ki so podani v standardih the terms and definitions given in ISO 9000 and
ISO 9000 in ISO 14050, razen tistih, ki jih ISO 14050 apply, unless superseded by the
zamenjujejo spodnji izrazi in definicije. terms and definitions given below.
Izrazi v definicijah ali opombah, ki so A term in a definition or note which is defined

opredeljeni drugje v tej točki, so označeni s elsewhere in this clause is indicated by boldface
poudarjenimi črkami, v oklepaju pa je navedena followed by its entry number in parentheses.
točka. Tako označen izraz se lahko v definiciji Such a boldface term may be replaced in the
nadomesti z njegovo celotno definicijo. definition by its complete definition.
SIST EN ISO 19011 : 2003
3.1 Presoja 3.1 audit
Sistematičen, neodvisen in dokumentiran proces systematic, independent and documented
pridobivanja dokazov presoje (3.3) in njihovega process for obtaining audit evidence (3.3) and
objektivnega vrednotenja, da bi se določil obseg, evaluating it objectively to determine the extent to
v katerem so izpolnjeni dogovorjeni kriteriji which the audit criteria (3.2) are fulfilled
presoje (3.2).
OPOMBA 1: Notranje presoje, ki se včasih imenujejo NOTE 1 Internal audits, sometimes called first-party

presoje prve stranke, izvajajo organizacije audits, are conducted by, or on behalf of, the
same ali se izvajajo v imenu organizacije organization itself for management review and
za notranje namene in lahko tvorijo podlago other internal purposes, and may form the
za lastno izjavo organizacije o skladnosti. V basis for an organization's self-declaration of
mnogih primerih, posebej v manjših conformity. In many cases, particularly in
organizacijah, se lahko neodvisnost smaller organizations, independence can be
dokazuje s tem, da oseba ni odgovorna za demonstrated by the freedom from
presojane aktivnosti. responsibility for the activity being audited.
OPOMBA 2: Zunanje presoje vključujejo to, kar se NOTE 2 External audits include those generally termed
ponavadi imenuje presoje druge ali tretje second- and third-party audits. Second-party
stranke. Presoje druge stranke izvajajo audits are conducted by parties having an
stranke, ki so zainteresirane za organizacijo, interest in the organization, such as
npr. odjemalci, ali pa druge osebe v njihovem customers, or by other persons on their
imenu. Presoje tretje stranke izvajajo behalf. Third-party audits are conducted by
zunanje neodvisne organizacije, kot so external, independent auditing organizations,
organizacije, ki izvajajo certifikacijo ali such as those providing registration or
registracijo skladnosti z zahtevami certification of conformity to the requirements
standardov ISO 9001 in ISO 14001. of ISO 9001 or ISO 14001.
OPOMBA 3: Kadar se sistema vodenja kakovosti in NOTE 3 When a quality management system and an
ravnanja z okoljem presojata hkrati, se to environmental management system are audited
imenuje kombinirana presoja. together, this is termed a combined audit.
OPOMBA 4: Kadar pri presoji enega presojanca (3.7) NOTE 4 When two or more auditing organizations
sodelujeta dve ali več presojevalskih cooperate to audit a single auditee (3.7), this
organizacij, se to imenuje skupna presoja. is termed a joint audit.
3.2 Kriteriji presoje 3.2 audit criteria
Skupek splošnih usmeritev, postopkov ali zahtev set of policies, procedures or requirements

OPOMBA: Kriteriji presoje se uporabljajo kot referenčna NOTE Audit criteria are used as a reference against

podlaga, s katero se primerja dokaz presoje (3.3). which audit evidence (3.3) is compared.
3.3 audit evidence
3.3 Dokaz presoje
Zapisi, ugotovitve o dejstvih ali druge informacije records, statements of fact or other information,

v zvezi s kriteriji presoje (3.2) in se lahko tudi which are relevant to the audit criteria (3.2) and
preverijo. verifiable
OPOMBA: Dokaz presoje je lahko kvalitativen ali NOTE Audit evidence may be qualitative or quantitative.

kvantitativen.
3.4 Ugotovitve presoje 3.4 audit findings

Rezultati vrednotenja zbranih dokazov presoje results of the evaluation of the collected audit
(3.3) glede na kriterije presoje (3.2). evidence (3.3) against audit criteria (3.2)
OPOMBA: Ugotovitve presoje lahko pokažejo bodisi NOTE Audit findings can indicate either conformity or

skladnost ali neskladnost s kriteriji presoje nonconformity with audit criteria or
ali priložnosti za izboljšave. opportunities for improvement.

3.5 Sklep presoje 3.5 audit conclusion
Izid presoje (3.1), ki ga poda presojevalna outcome of an audit (3.1), provided by the audit
skupina (3.9) po premisleku o ciljih in vseh team (3.9) after consideration of the audit
ugotovitvah presoje (3.4). objectives and all audit findings (3.4)
SIST EN ISO 19011 : 2003
3.6 Naročnik presoje 3.6 audit client
Organizacija ali oseba, ki zahteva presojo (3.1). organization or person requesting an audit (3.1)
OPOMBA: Naročnik presoje je lahko presojanec (3.7) NOTE The audit client may be the auditee (3.7) or any

ali katerakoli druga organizacija, ki ima other organization which has the regulatory or
zakonsko ali pogodbeno pravico zahtevati contractual right to request an audit.
presojo.
3.7 Presojanec 3.7 auditee
Presojana organizacija. organization being audited
3.8 Presojevalec 3.8 auditor

Oseba, kompetentna (3.14) za izvedbo presoje person with the competence (3.14) to conduct
(3.1). an audit (3.1)
3.9 Presojevalna skupina 3.9 audit team

Eden ali več presojevalcev (3.8), ki izvajajo one or more auditors (3.8) conducting an audit (3.1),
presojo (3.1) in so jim po potrebi v pomoč supported if needed by technical experts (3.10)
tehnični izvedenci (3.10).
OPOMBA 1: En presojevalec v presojevalni skupini je v NOTE 1 One auditor of the audit team is appointed as

splošnem določen za vodjo presojevalne the audit team leader.
skupine.
NOTE 2 The audit team may include auditors-in-
OPOMBA 2: V presojevalni skupini so lahko presojevalci training.
pripravniki.
3.10 Tehnični izvedenec 3.10 technical expert
Oseba, ki priskrbi presojevalni skupini (3.9) person who provides specific knowledge or
specifično znanje ali izvedensko mnenje. expertise to the audit team (3.9)
OPOMBA 1: Specifično znanje ali izkušnje vključujejo NOTE 1 1 Specific knowledge or expertise is that

znanje ali izkušnje v zvezi z organizacijo, which relates to the organization, the process
procesom ali presojanimi aktivnostmi ali or activity to be audited, or language or
jezikom ali kulturo. culture.
OPOMBA 2: Tehnični izvedenec v presojevalni skupini NOTE 2 A technical expert does not act as an auditor
ne deluje kot presojevalec (3.8). (3.8) in the audit team.
3.11 Program presoj 3.11 audit programme
Skupek ene ali več presoj (3.1), planiranih v set of one or more audits (3.1) planned for a
specifičnem časovnem okviru in usmerjenih v specific time frame and directed towards a
specifičen namen. specific purpose
OPOMBA: Program presoj vključuje vse aktivnosti, NOTE An audit programme includes all activities

potrebne za planiranje, organiziranje in necessary for planning, organizing and
izvedbo presoj. conducting the audits.

3.12 Plan presoje 3.12 audit plan

Opis aktivnosti in dogovorov za presojo (3.1). description of the activities and arrangements for
an audit (3.1)
3.13 Predmet presoje 3.13 audit scope
Obseg in meje presoje (3.1). extent and boundaries of an audit (3.1)

SIST EN ISO 19011 : 2003
OPOMBA: Predmet presoje navadno vključuje opis NOTE The audit scope generally includes a

fizičnih lokacij, organizacijskih enot, description of the physical locations,
aktivnosti in procesov ter tudi časovni okvir. organizational units, activities and processes,
as well as the time period covered.
3.14 Kompetentnost 3.14 competence
Izkazane osebnostne lastnosti in izkazana demonstrated personal attributes and
sposobnost za uporabo znanja in veščin. demonstrated ability to apply knowledge and skills

4 Načela presojanja 4 Principles of auditing

Za presojanje je značilno zanašanje na številna Auditing is characterized by reliance on a
načela. Ta naredijo presojo za učinkovito in number of principles. These make the audit an
zanesljivo orodje za podporo politikam vodenja in effective and reliable tool in support of
obvladovanja, s tem da priskrbi informacije, na management policies and controls, providing
podlagi katerih lahko organizacija ukrepa z information on which an organization can act to
namenom izboljšanja svojega delovanja. improve its performance. Adherence to these
Upoštevanje teh načel je prvi pogoj za zagotovitev principles is a prerequisite for providing audit
ustreznih in zadostnih sklepov presoj in možnosti conclusions that are relevant and sufficient and
presojevalcem, ki delujejo medsebojno neodvisno, for enabling auditors working independently from
da bi prišli do podobnih sklepov v podobnih one another to reach similar conclusions in
okoliščinah. similar circumstances.
Naslednja načela se nanašajo na presojevalce. The following principles relate to auditors.
a) Etično obnašanje: temelj strokovno a) Ethical conduct: the foundation of
opravljenega dela professionalism
Odgovornost, neoporečnost, zaupnost in Trust, integrity, confidentiality and discretion
preudarnost so bistvene za presojanje. are essential to auditing.
b) Korektnost predstavitve: dolžnost b) Fair presentation: the obligation to report
poročati resnično in točno truthfully and accurately
Ugotovitve presoj, sklepi presoj in poročila o Audit findings, audit conclusions and audit
presojah odgovorno in natančno odsevajo reports reflect truthfully and accurately the
aktivnosti presoje. Poroča se o pomembnih audit activities. Significant obstacles
ovirah, na katere se je naletelo med presojo, encountered during the audit and
in o nerešenih razlikah v mnenjih med unresolved diverging opinions between the
presojevalno skupino in presojancem. audit team and the auditee are reported.
c) Skrb za strokovnost: uporaba c) Due professional care: the application of
prizadevnosti in preudarnosti pri presojanju diligence and judgement in auditing
Presojevalci skrbijo, da je delo skladno s Auditors exercise care in accordance with the
pomenom naloge, ki jo izvajajo, in zaupanjem, importance of the task they perform and the
ki ga imajo vanje naročniki presoj in druge confidence placed in them by audit clients and
zainteresirane strani. Pomemben dejavnik pri other interested parties. Having the necessary
tem je potrebna kompetentnost. competence is an important factor.
Naslednja načela se nanašajo na presojo, ki je Further principles relate to the audit, which is by
po definiciji neodvisna in sistematična. definition independent and systematic.
d) Neodvisnost: temelj za nepristranost d) Independence: the basis for the impartiality of
presoje in objektivnost sklepov presoje the audit and objectivity of the audit conclusions
Presojevalci so neodvisni od presojanih Auditors are independent of the activity
aktivnosti, so nepristranski in nimajo being audited and are free from bias and
navzkrižnih interesov. Presojevalci conflict of interest. Auditors maintain an
vzdržujejo objektivno razpoloženje med objective state of mind throughout the audit
celotnim procesom presoje, da bi zagotovili, process to ensure that the audit findings and
SIST EN ISO 19011 : 2003
da bodo ugotovitve in sklepi presoje temeljili conclusions will be based only on the audit
samo na stvarnih dokazih. evidence.
e) Pristop na podlagi dokazov: racionalna e) Evidence-based approach: the rational
metoda za doseganje zanesljivih in method for reaching reliable and
ponovljivih sklepov presoje v sistematičnem reproducible audit conclusions in a
procesu presoje systematic audit process
Dokaz presoje je preverljiv. Temelji na Audit evidence is verifiable. It is based on
vzorcih informacij, ki so na voljo, saj se samples of the information available, since
presoja izvaja v omejenem času in z an audit is conducted during a finite period
omejenimi viri. Ustrezna uporaba vzorčenja of time and with finite resources. The
je tesno povezana z zaupanjem v sklepe appropriate use of sampling is closely
presoje. related to the confidence that can be placed
in the audit conclusions.
Napotki, podani v preostalih točkah tega The guidance given in the remaining clauses of
mednarodnega standarda, temeljijo na gornjih this International Standard is based on the
načelih. principles set out above.

5 Vodenje programa presoj 5 Managing an audit programme
5.1 Splošno 5.1 General
Program presoj lahko vključuje eno ali več presoj, An audit programme may include one or more
odvisno od velikosti, narave in kompleksnosti audits, depending upon the size, nature and
presojane organizacije. Te presoje imajo lahko complexity of the organization to be audited. These
različne cilje in lahko vključujejo skupne ali audits may have a variety of objectives and may
kombinirane presoje (glej opombi 3 in 4 pri also include joint or combined audits (see Notes 3
definiciji presoje v 3.1). and 4 to the definition of audit in 3.1).
Program presoj prav tako vključuje vse An audit programme also includes all activities
aktivnosti, potrebne za planiranje in organiziranje necessary for planning and organizing the types
vrst in števila presoj in za zagotavljanje virov za and number of audits, and for providing
njihovo učinkovito in uspešno izvedbo v danih resources to conduct them effectively and
časovnih okvirih. efficiently within the specified time frames.
Organizacija lahko vzpostavi več kot en program An organization may establish more than one
presoj. audit programme.
Najvišje vodstvo organizacije naj podeli The organization’s top management should grant
pooblastilo za vodenje programa presoj. the authority for managing the audit programme.
Odgovorne osebe za vodenje programa presoj Those assigned the responsibility for managing
naj: the audit programme should
a) vzpostavijo, izvajajo, nadzorujejo, a) establish, implement, monitor, review and
pregledujejo in izboljšujejo program presoj ter improve the audit programme, and
b) identificirajo in zagotovijo potrebne vire. b) identify the necessary resources and ensure
they are provided.
Slika 1 prikazuje potek procesa za vodenje Figure 1 illustrates the process flow for the
programa presoj. management of an audit programme.
SIST EN ISO 19011 : 2003
Pooblastilo za program presoj
Authority for the audit programme
(5.1)
Vzpostavitev programa presoj
Establishing the audit programme

(5.2, 5.3)
- cilji in obseg / objectives and extent

- odgovornosti / responsibilities
Planiraj
- viri / resources
Plan
- postopki / procedures
Izvedba programa za presoje
Kompetentnost in
Implementing the audit programme ocenjevanje
(5.4, 5.5) presojevalcev
(točka 7)
- planiranje presoj
- scheduling audits
Competence and
evaluation of auditors
- ocenjevanje presojevalcev
(clause 7)
- evaluating auditors
Izboljšanje Izvajaj
- izbira presojevalske skupine
Do
programa
- selecting audit teams
presoj (5.6)
- vodenje aktivnosti presoje Aktivnosti presoje
Ukrepaj
- directing audit activities
Improving the (točka 7)
Act
Audit activities
audit - vzdrževanje zapisov
(clause 6)
programme
- maintaining records
(5.6)
Nadzorovanje in pregledovanje programa presoj

Monitoring and reviewing the audit programme

(5.6)
- nadzorovanje in pregledovanje
- monitoring and reviewing
- identificiranje potreb za korektivne in preventivne ukrepe
Preverjaj
- identifiying needs for corrective and preventive actions
Check
- identificiranje priložnosti za izboljšanje

- identifying opportunities for improvement

Slika 1: Prikaz poteka procesa za vodenje programa presoj
Figure 1: Illustration of the process flow for the management of an audit programme
OPOMBA 1: Slika 1 prikazuje tudi uporabo metodologije NOTE 1 Figure 1 also illustrates the application of

Planiraj - Izvajaj - Preverjaj – Ukrepaj v tem the Plan-Do-Check-Act methodology in this
mednarodnem standardu. International Standard.
OPOMBA 2: Številke v tej in vseh nadaljnjih slikah se NOTE 2 The numbers in this and all subsequent

sklicujejo na ustrezne točke tega figures refer to the relevant clauses of this
mednarodnega standarda. International Standard.
Če presojana organizacija izvaja sistem vodenja If an organization to be audited operates both
kakovosti in sistem ravnanja z okoljem, se lahko quality management and environmental
v program presoj vključijo kombinirane presoje. management systems, combined audits may be
V takem primeru naj se posebna pozornost included in the audit programme. In such a case,
posveti kompetentnosti presojevalne skupine. special attention should be paid to the
competence of the audit team.
SIST EN ISO 19011 : 2003
Dve ali več presojevalskih organizacij lahko Two or more auditing organizations may
sodeluje, kot del njihovih programov presoj, pri cooperate, as part of their audit programmes, to
izvedbi skupne presoje. V takem primeru naj se conduct a joint audit. In such a case, special
posebna pozornost posveti razdelitvi attention should be paid to the division of
odgovornosti, priskrbi kakršnihkoli dodatnih responsibilities, the provision of any additional
virov, kompetentnosti presojevalne skupine in resources, the competence of the audit team and
primernim postopkom. Dogovor o tem naj se the appropriate procedures. Agreement on these
doseže pred začetkom presoje. should be reached before the audit commences.
Praktična pomoč – Primeri programov presoj Practical help — Examples of audit programmes
Primeri programov presoj vključujejo: Examples of audit programmes include the
following:
a) niz notranjih presoj, ki v tekočem letu a) a series of internal audits covering an
zajamejo sistem vodenja kakovosti v celotni organization-wide quality management
organizaciji; system for the current year;
b) presoje sistema vodenja potencialnih b) second-party management system audits of

dobaviteljev kritičnih proizvodov, ki jih izvaja potential suppliers of critical products to be
druga stranka v 6-mesečnem obdobju; conducted within 6 months;
c) certifikacijske/registracijske in nadzorne c) certification/registration and surveillance
presoje sistema ravnanja z okoljem, ki jih audits conducted by a third-party
izvaja certifikacijski/registracijski organ kot certification/registration body on an
tretja stranka znotraj časovnega obdobja, environmental management system within a
pogodbeno dogovorjenega med time period agreed contractually between
certifikacijskim organom in stranko. the certification body and the client.
Program presoj vključuje tudi primerno An audit programme also includes appropriate
planiranje, priskrbo virov in vzpostavitev planning, the provision of resources and the
postopkov za izvedbo presoj znotraj programa. establishment of procedures to conduct audits
within the programme.
5.2 Cilji in obseg programa presoj 5.2 Audit programme objectives and extent
5.2.1 Cilji programa presoj 5.2.1 Objectives of an audit programme
Vzpostavijo naj se cilji programa presoj za Objectives should be established for an audit
usmerjanje planiranja in izvajanja presoj. programme, to direct the planning and conduct of
audits.
Ti cilji naj temeljijo na premisleku o: These objectives can be based on consideration of
a) vodstvenih prioritetah, a) management priorities,
b) poslovnih namerah, b) commercial intentions,
c) zahtevah za sistem vodenja, c) management system requirements,
d) zahtevah zakonodaje in regulative ter d) statutory, regulatory and contractual
pogodbenih zahtevah, requirements,
e) potrebi po ocenjevanju dobaviteljev, e) need for supplier evaluation,
f) zahtevah odjemalcev, f) customer requirements,
g) potrebah drugih zainteresiranih strani in g) needs of other interested parties, and
h) tveganju za organizacijo. h) risks to the organization.

SIST EN ISO 19011 : 2003
Praktična pomoč – Primeri ciljev programa Practical help — Examples of audit
presoj programme objectives
Primeri ciljev programa presoj vključujejo: Examples of audit programme objectives include
the following:
a) izpolniti zahteve za certifikacijo po a) to meet requirements for certification to a
standardu za sistem vodenja; management system standard;
b) overiti skladnost s pogodbenimi zahtevami; b) to verify conformance with contractual
requirements;
c) pridobiti in vzdrževati zaupanje v c) to obtain and maintain confidence in the
dobaviteljevo sposobnost; capability of a supplier;
d) prispevati k izboljšanju sistema vodenja. d) to contribute to the improvement of the
management system.
5.2.2 Obseg programa presoj 5.2.2 Extent of an audit programme
Obseg programa presoj se lahko spreminja. The extent of an audit programme can vary and
Nanj vplivajo velikost, narava in kompleksnost will be influenced by the size, nature and
presojane organizacije ter tudi: complexity of the organization to be audited, as
well as by the following:
a) predmet, cilj in trajanje vsake izvajane a) the scope, objective and duration of each
presoje; audit to be conducted;
b pogostost izvajanja presoj; b) the frequency of audits to be conducted;
c) število, pomembnost, kompleksnost, c) the number, importance, complexity, similarity
podobnost in lokacije presojanih aktivnosti; and locations of the activities to be audited;
d) standardi, zahteve zakonodaje in regulative d) standards, statutory, regulatory and
in pogodbene zahteve ter drugi kriteriji za contractual requirements and other audit
presojo; criteria;
e) potreba po akreditaciji ali registraciji / e) the need for accreditation or registration /
certifikaciji; certification;
f) sklepi predhodnih presoj ali rezultati f) conclusions of previous audits or results of a
predhodnih pregledov programa presoj; previous audit programme review;
g) kakršnekoli jezikovne, kulturne ali družbene g) any language, cultural and social issues;
zadeve;
h) zadeve, zanimive za zainteresirane strani; h) the concerns of interested parties;
i) spremembe, pomembne za organizacijo ali i) significant changes to an organization or its
njeno delovanje. operations.
5.3 Odgovornosti, viri in postopki za 5.3 Audit programme responsibilities,

program presoj resources and procedures
5.3.1 Odgovornosti za program presoj 5.3.1 Audit programme responsibilities
Odgovornost za vodenje programa presoj naj bo The responsibility for managing an audit program-
dodeljena enemu ali več posameznikom s me should be assigned to one or more individuals
splošnim razumevanjem načel presojanja, with a general understanding of audit principles, of
kompetentnosti presojevalcev in uporabe tehnik the competence of auditors and the application of
presojanja. Te osebe naj imajo tako vodstvene audit techniques. They should have management
veščine kot tudi tehnično in poslovno skills as well as technical and business under-
razumevanje, primerno presojanim aktivnostim. standing relevant to the activities to be audited.
SIST EN ISO 19011 : 2003
Osebe, ki so jim dodeljene odgovornosti za Those assigned the responsibility for managing
vodenje programa presoj, naj: the audit programme should
a) določijo cilje in obseg programa presoj, a) establish the objectives and extent of the
audit programme,
b) določijo odgovornosti in postopke ter b) establish the responsibilities and procedures,
zagotovijo, da so viri priskrbljeni, and ensure resources are provided,
c) zagotovijo izvedbo programa presoj, c) ensure the implementation of the audit
programme,
d) zagotovijo vzdrževanje primernih zapisov o d) ensure that appropriate audit programme
programu presoj in records are maintained, and
e) nadzorujejo, pregledujejo in izboljšujejo e) monitor, review and improve the audit
program presoj. programme.
5.3.2 Viri za program presoj 5.3.2 Audit programme resources
Pri identifikaciji virov za program presoj naj se When identifying resources for the audit
premisli o: programme, consideration should be given to
a) finančnih virih, potrebnih za razvoj, a) financial resources necessary to develop,
izvajanje, vodenje in izboljševanje implement, manage and improve audit
presojevalnih aktivnosti, activities,
b) presojevalnih tehnikah, b) audit techniques,
c) procesih za doseganje in vzdrževanje c) processes to achieve and maintain the
kompetentnosti presojevalcev in za competence of auditors, and to improve
izboljšanje delovanja presojevalcev, auditor performance,
d) razpoložljivosti presojevalcev in tehničnih d) the availab
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