During an audit, what is the auditor expected to maintain throughout the process?

Impartial observation is essential for an auditor during an audit because it ensures that the findings and outcomes of the audit are based solely on objective evidence rather than personal feelings or biases. Maintaining impartiality helps establish the auditor's credibility, fosters trust among stakeholders, and solidifies the integrity of the audit process. This approach allows the auditor to assess compliance, identify areas for improvement, and provide recommendations that are sound and unbiased.

The focus on impartiality also supports the overarching principles of fair assessment and accountability, making it critical for the audit’s acceptance and effectiveness. The objective stance allows for a clearer evaluation of processes, systems, and practices in place, ensuring that all findings reflect the true state of the organization’s safety practices or any other focus area of the audit. When the auditor’s observations are free from personal judgment or undue influence, the audit will more likely yield useful insights and pave the way for constructive feedback.