Icologiq Knowledge · Concept
Audit Criteria
The requirements used as the reference against which objective evidence is compared during an audit.
Also known as:
audit criterion, audit requirements
At a glance
Type
Concept
Topic
Audit
Applies to
Cross-industry
Current version
Status
Last reviewed
October 9, 2026
Definition
Audit criteria are the requirements used as the reference against which objective evidence is evaluated. Depending on the audit, criteria can include management-system standards, policies, procedures, work instructions, legal or regulatory requirements, contractual obligations and other defined requirements. Clear criteria make it possible to explain why evidence demonstrates conformity, nonconformity or another audit result.
Why it matters
Unclear criteria lead to inconsistent audits and findings that are difficult to defend or close. Quality and Compliance teams benefit when the applicable standard, procedure, obligation or customer requirement is explicit before evidence is evaluated. Linking criteria to controlled documents and compliance obligations also helps keep the audit basis current when requirements change.
Standards can provide formal requirements for an audit, provided the applicable edition and scope are clear and the audit does not treat guidance as a mandatory requirement.
Management-system standards
•
Approved policies, procedures, work instructions and other controlled requirements can be criteria when the organization is auditing whether its own defined process is followed.
Policies and internal requirements
•
Applicable statutory or regulatory obligations can form audit criteria where compliance is within scope. The applicable jurisdiction and requirement should be identified explicitly.
Legal and regulatory requirements
•
Customer specifications, contracts, supplier requirements or service commitments can be used as criteria in second-party and other audits when they are part of the agreed scope.
Contractual and customer requirements
•
Whatever the source, criteria should be identifiable and current enough for evidence and findings to be traced back to the requirement actually used during the audit.
Current and controlled references
•
Concept explained
Common sources of audit criteria
Audit criteria should be clear enough for evidence to be evaluated consistently. The applicable reference depends on the purpose and scope of the audit, so an audit can use one source of requirements or combine several where that is appropriate and explicitly defined.
Records, statements of fact or other verifiable information that is relevant to the audit criteria and supports audit evaluation.
Audit Evidence
Concept
· Audit
An observation or conclusion from an audit that identifies conformity, nonconformity or another issue requiring evaluation or follow-up.
Audit Finding
Concept
· Audit
A legal or other requirement that an organization must comply with, or chooses to comply with, within the scope of its management system.
Compliance Obligation
Concept
· Compliance
The process of ensuring that approved documents are current, traceable, accessible to the right people and protected against uncontrolled change or use.
Document Control
Process
· Document Control
The extent and boundaries of an audit, including the locations, functions, activities, processes and time period covered.
Audit Scope
Concept
· Audit
A description of the activities and arrangements for a specific audit, translating its objectives, scope and criteria into an executable plan.
Audit Plan
Document
· Audit
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