ISO 19011:2018 and the implications on internal and external audits

​​​​​​​ISO 19011:2018 Standard "Guidelines for Auditing Management Systems" provides guidance for auditing management systems, including small and medium-sized organizations. While ISO 19011:2018 does not define requirements but rather provides guidance on the management of an audit programs for the planning and conducting of audits and the management of the audit system, as well as how to determine auditor competence and evaluation of performance of individual auditors and audit teams. 

ISO 19011:2018 also introduces the concept of risk and opportunities to management systems auditing. The approach adopted relates both to the risk of the audit process not achieving its objectives and to the potential of the audit to interfere with the auditee's activities and processes.