auditointikuvat

Auditointikuvat, also known as audit images, are digital photographs or visual representations used in the process of auditing. They serve as evidence and documentation of various aspects of an audit, providing a visual record of the conditions, processes, or transactions being examined. These images can be captured using standard digital cameras, smartphones, or specialized audit cameras equipped with features such as GPS tagging and timestamping.

The primary purpose of auditointikuvat is to enhance the reliability and transparency of the audit process. They can capture physical evidence, such as damaged goods, discrepancies in inventory, or irregularities in work processes. Additionally, they can document the environment and conditions of the audited premises, including layout, equipment, and safety measures. In some cases, auditointikuvat may also include screenshots of digital records, software interfaces, or other electronic data relevant to the audit.

The use of auditointikuvat is regulated by various standards and guidelines, including ISO 19011, which provides principles for auditing management systems. These standards emphasize the importance of objective evidence in audits and outline the requirements for maintaining and controlling audit working papers, including images. Compliance with these standards ensures that auditointikuvat are collected, stored, and managed in a manner that supports the integrity and credibility of the audit process.