Independent Third-Party Compliance Auditing

Service summary

An objective assessment against clearly defined contractual, technical or organisational criteria. The audit is performed independently of the assessed activities and produces evidence-based findings for the agreed users of the report.

The service supports oversight where an external view is required without management system certification. Independence, intended use and reporting rights are established before acceptance; regulatory recognition is not implied.

Key objectives

• Assess conformity with agreed criteria
• Provide an independent evidence perspective
• Identify material control weaknesses
• Support defined oversight decisions

Methodology

A purpose-specific audit plan combines document review, interviews, observation and evidence sampling proportionate to the assessed activities and reporting needs.

• Confirm scope, criteria, intended users and independence requirements.
• Review relevant obligations, processes and existing performance information.
• Develop a risk-based sampling and evidence collection plan.
• Conduct interviews and observe selected activities where appropriate.
• Trace sampled evidence to the requirements being assessed.
• Evaluate findings and confirm factual accuracy with responsible personnel.
• Issue a scoped report with conclusions, limitations and permitted use.

Key outcomes

References: [G04]

• Independent compliance report
• Evidence-linked findings
• Clearly bounded conclusions
• Decision-support information for agreed users