What will 2010 hold for auditing?

2010 promises to be an interesting year for IRCA and management systems auditors worldwide, with the development of a number of standards that will have a considerable impact on the profession.

ISO 17021-2, the new standard defining audit competence within a third-party context, has been in development since November 2006. It is expected to be published in 2010, although this has not been officially confirmed. The standard aims to define the competences that accredited certification bodies need to demonstrate throughout the audit process, also covering the work of auditors.

The standard follows on from ISO 17021-1 which certification bodies have been working with since 2008. The ongoing repercussions of ISO 17021, following the painful transition of accreditation to this standard, are well known, with certification and accreditation bodies continuously at odds as to what constitutes auditor competence. IRCA is working with certification bodies, accreditation bodies and other industry bodies to try to resolve some of the issues relating to auditor competence in technical areas as defined in ISO 17021-1.

Meanwhile, ISO is continuing its work on the new edition of ISO 19011, the standard that provides guidelines for auditing quality and environmental management systems. The next development meeting is planned for March 2010 in Guadalajara, Mexico and key areas to resolve include risk-based auditing, audit methods, interface with 17021 and personal qualities for auditors, particularly competence and impartiality.

Another important standard for auditors to be aware of is ISO 26000, the first international standard for corporate social responsibility (CSR). Currently at draft international standard stage, the standard should be published in late 2010. While organizations will not be able to certify against ISO 26000, it provides guidance on the integration of the principles of CSR into existing management systems that are auditable. The standard will be of considerable interest to sustainability assurance practitioners and others involved in CSR. The standard is available for comment until 14 February 2010, for more information visit the ISO website.