You can NOT Audit, Assess or Inspect on OPINION!
When a company develops it's Policy, Processes and Procedures, they should do so using a team made up of Subject Matter Experts, SMEs, Stake holders and especially those with the "Profound" knowledge. Dr. W. Edwards Deming, "...those who actually do the job have the profound knowledge of the job.." With this in mind, the procedures for these areas must be developed and the subsequent audit checklists are based on this procedural standard. So the auditor must totally depend on the Audit checklist for determining what is right and what is wrong. Accept/Reject criteria must be clear so that is no doubt of the requirement. Once we introduce opinion, we now have NO objectivity and have no idea what is right and wrong only what is considered right in somebody's mind!
https://youtu.be/LLmbqa02CtM
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