auditing is the process after
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The auditor starts to develop the audit program to define the audit testing procedures. This step occurs after the audit has been assigned and where applicable, typically involves a review of the results from the last time an audit of the area occurred.
Step-by-step explanation:
Auditing is defined as the on-site verification activity, such as inspection or examination, of a process or quality system, to ensure compliance to requirements. ... Some audits have special administrative purposes, such as auditing documents, risk, or performance, or following up on completed corrective actions.
There are five phases of our audit process: Selection, Planning, Execution, Reporting, and Follow-Up.
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