Help, my auditor has an opinion!

May 20, 2025
Stephan Brinkhuis

Objectivity in audit processes is crucial, yet it happens that auditors air opinions during their audit processes. How do you deal with that?

For many organizations, the term audit is a recurring element, especially when certifications for ISO or NEN, for example, come into the picture. Whether an internal audit or external audit, these processes are not random. They are bound by audit guidelines that must provide reliability, consistency and added value.

Need for objectivity

Guidelines for both external and internal auditors are not created lightly, it is based on the need to make audits objective and comparable. The main reasons these guidelines should be followed are:

Objectivity and Independence: Guidelines emphasize the need for an independent and objective auditor. This avoids subjectivity and conflicts of interest, making the findings more reliable.

Consistency and Comparability: By following standardized methods and processes, guidelines ensure that audits are performed consistently regardless of the auditor or organization. This makes it possible to compare results and identify trends.

Reliability of Findings: Strict adherence to guidelines increases the reliability of audit findings. This gives management and other stakeholders a solid basis for decisions and improvement actions.

Ensuring the Audit Process: Guidelines describe the steps of the audit process, from planning to reporting and follow-up. This ensures a structured approach and prevents important aspects from being overlooked.

Compliance with Standards: For ISO certifications, following specific audit guidelines (as described in ISO 19011 for management system auditsor ISO/IEC 27006 accreditation requirements for certifying bodies) is a requirement. Failure to follow them can compromise the validity of certification.

But what if my auditor expresses an opinion of his own?

As emphasized in the audit guidelines, is objectivity of importance. Auditors are required to base findings on objective evidence and not on personal opinions or assumptions. Unfortunately, an auditor may be guided by subjective interpretations or unsolicited opinions beyond the scope of the audit. If your organization feels that an auditor is operating too much from a personal opinion, it is important to address this in a constructive manner. The audit guidelines provide guidance in this regard.

Audit guidelines to monitor objectivity

Focus on evidence:
Emphasize during the audit that findings should be based on concrete evidence that has been collected and objectified. Ask about the rationale for the findings.

Scope of the audit
Remind the auditor of the agreed-upon scope of the audit. Opinions or opinions outside this scope are not relevant to the formal audit findings.

Communication channels
Use the formal communication channels within the audit process. This may include providing feedback on the audit report or engaging with the audit manager or certifying body if you believe objectivity has been compromised.
Internal guidelines
Ensure that your own internal auditors adhere strictly to audit guidelines and are trained in objective assessment. This helps ensure a consistent and professional approach.

"Objectivity in audit processes in essential, this applies to internal and external audits. External auditors must adhere to audit guidelines. For organizations, it is important to be transparent, but also to stay focused on the objective criteria." (Stephan Brinkhuis, lead auditor)