How does ISO 19011 recommend auditors select audit criteria?
Audit criteria should be selected according to the requirements of the management system standard (e.g., ISO/IEC 42001:2023) and the organization's objectives.
Per ISO 19011:2018 -- Clause 5.4.2, audit criteria must be defined based on standards, statutory requirements, internal policies, procedures, and contractual obligations relevant to the audit.
Random selection or convenience-based criteria are not acceptable in professional audit practice.
ISO/IEC 42001:2023 -- Clause 9.2.1 (Internal Audit planning)
PECB Lead Auditor Guide -- Domain 3: ''Defining Audit Criteria and Reference Documents''
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