Appendix D Code of Professional and Ethical Conduct for Auditors.docx

APPENDIX D. Code of Professional and Ethical Conduct for Auditors Note: All references to auditors include technical advisers, support staff, and managers within the registrar’s (certification body) firm.

1. Conduct and propriety. Auditors shall comply with all laws, regulations, standards, client rules, site rules, and contract terms. Auditors shall avoid any conduct that could discredit the audit findings, including appearance of impropriety. Auditors shall follow processes established by their registrar. Auditors shall not solicit or accept any favor or consideration (financial or otherwise). Auditors shall report to client any suggestion or offer of a favor or consideration made by anyone in an attempt to sway their opinion or influence the audit. Client concerns raised to the lead auditor or registrar shall be addressed promptly.

2. Courtesy and respect. Auditors shall be respectful and courteous to all personnel they encounter. Auditors shall adhere to the customs and conventions of the client’s workplace. To the extent possible, auditors shall use the client’s terminology in dealings with the client’s employees and managers. Auditors shall refrain from abusive, offensive, vulgar, or unprofessional language throughout the course of business. Auditors shall follow the chain-of-command within the audit team and the registrar in raising issues. The lead auditor shall be responsible to and responsive to the client’s chain-of-command.

3. Scope and expertise. Auditors shall not audit outside the scope of their knowledge, skill, expertise, education, and training. Auditors shall refrain from injecting opinions outside of their specific professional expertise. Auditors shall use their professional judgment in making decisions within the limits of their expertise.

4. Candor and accuracy. Auditors shall accurately, honestly, and completely report their findings based on material facts, data, and other evidence. They shall not make false, unfounded, or overly broad statements. They shall not obscure relevant information or otherwise demonstrate a lack of candor either during interactions with those being audited or with the client. Auditors shall inform the client as soon as potential discrepancies are identified regardless of whether these ultimately are determined to represent noncompliance with the applicable standard. Auditors shall immediately disclose to client any disruption or potential disruption even if not anticipated to affect the audit schedule, completion, or deliverables.

5. Diligence and thoroughness. Auditors shall be diligent in using work time owed to the client. Auditors shall make effective and efficient use of work time. They shall discharge their duties conscientiously. They shall be present unless authorized to be absent, shall arrive promptly, and shall timely deliver outputs. To the extent possible, auditors shall learn the client’s organizational structure, terminology, customs, and practices in order to optimize the audit effectiveness and validity. Auditors shall be thorough in researching and investigating potential discrepancies. Auditors shall document detailed information carefully and completely so as to facilitate assessment of risk and client’s correction of any discrepancy.

6. Impartiality and independence. Auditors shall be free from undue influence by persons or entities. Auditors shall not participate in any activity or relationship that may impair or be presumed to impair unbiased assessment, including activities or relationships that may conflict with the client’s interests. Auditors shall have an affirmative obligation to disclose to client any relationship or activity that could create the appearance of bias prior to arrival on site. Client shall have sole right to accept or reject any auditor based on such disclosure. It is understood that auditors may audit client’s competitors; such a relationship shall not be immediate grounds for rejection, but must nonetheless be disclosed. Auditors are required to disclose all registered entities (i.e., ISO9001/AS9100/AS9110 certificate holders) they either have audited within the past 12 months or anticipate auditing within the next 12 months. Auditors who perform consulting or technical services shall likewise disclose registered entities that they either have worked for during the past 12 months or anticipate working for within the next 12 months.

7. Confidentiality and nondisclosure. Auditors shall maintain confidentiality of information about the client’s business, shall protect such information from disclosure, and shall safeguard client’s valid business interests insofar as such safeguarding complies with applicable laws, regulations, and standards. Auditors shall not disclose information regarding client’s business practices and processes except where explicitly required to do so by law or regulation. Auditors shall sign a nondisclosure agreement prior to audit commencement. Client information that is already published, regularly made available externally, or otherwise available in the public domain shall not be subject to this confidentiality and nondisclosure requirement.

8. Flexibility and agility. Auditors shall be flexible in responding to client’s real-time business demands that may necessitate changes in schedule or plan. Auditors shall be agile in adjusting for situations or conditions that could disrupt or interfere with an audit plan. Auditors shall make adjustments in order to recover and complete audit objectives. When an audit is either disrupted by unexpected occurrence (such as, but not limited to, force majeure) or delayed, auditors shall work with client so as to accomplish audit objectives by the scheduled deadline. The lead auditor on-site shall be responsible for ensuring that client’s audit requirements are fully met and that client’s concerns are properly and promptly addressed.