Audit scope

The scope names the locations, processes, units and time period covered, including virtual locations. Anything outside the scope cannot be the subject of a finding in that audit.

extent and boundaries of an audit (3.1) Note 1 to entry: The audit scope generally includes a description of the physical and virtual-locations, functions, organizational units, activities and processes, as well as the time period covered. Note 2 to entry: A virtual location is where an organization performs work or provides a service using an on-line environment allowing individuals irrespective of physical locations to execute processes. [SOURCE: ISO 9000:2015, 3.13.5, modified — Note 1 to entry has been modified, Note 2 to entry has been added]

ISO 19011:2018, clause 3.5