What are the two general classes of audit instruments?

What are the two general classes of audit instruments?

• A. Internal and external
• B. Periodic and intermittent
• C. Formal and informal
• D. Client-initiated and auditor-initiated

Answer: (B)

The two general classes of audit instruments typically recognized in the context of health, safety, and environmental auditing are indeed classified as periodic and intermittent. Periodic audits are those that are conducted at regular intervals, following a set schedule, to ensure ongoing compliance and monitoring of policies, procedures, and practices. These audits provide a comprehensive review over a given timeframe, allowing organizations to maintain standards and engage in consistent evaluation of HSE practices. Intermittent audits, on the other hand, are conducted on an as-needed basis, often in response to specific events, changes in operations, or emerging risks. They allow for flexibility and responsiveness, enabling auditors to address particular concerns or to gather information when regular assessments cannot occur. This distinction is important because both classes serve different purposes in an overall audit strategy, ensuring that organizations effectively manage health, safety, and environmental risks through systematic evaluation and follow-up. Understanding these two classes helps audit professionals determine the appropriate timing and approach for different audit scenarios to enhance compliance and safety measures.

The two general classes of audit instruments typically recognized in the context of health, safety, and environmental auditing are indeed classified as periodic and intermittent.

Periodic audits are those that are conducted at regular intervals, following a set schedule, to ensure ongoing compliance and monitoring of policies, procedures, and practices. These audits provide a comprehensive review over a given timeframe, allowing organizations to maintain standards and engage in consistent evaluation of HSE practices.

Intermittent audits, on the other hand, are conducted on an as-needed basis, often in response to specific events, changes in operations, or emerging risks. They allow for flexibility and responsiveness, enabling auditors to address particular concerns or to gather information when regular assessments cannot occur.

This distinction is important because both classes serve different purposes in an overall audit strategy, ensuring that organizations effectively manage health, safety, and environmental risks through systematic evaluation and follow-up. Understanding these two classes helps audit professionals determine the appropriate timing and approach for different audit scenarios to enhance compliance and safety measures.