Auditors use the ______ as a benchmark to determine conformity.

Audit criteriaare defined as theset of policies, procedures, or requirementsused as areference pointagainst whichaudit evidence is compared.

As perISO 19011:2018 – Clause 3.5, audit criteria are the"set of policies, procedures, or requirements used as a reference". For ISO/IEC 42001 audits, the audit criteria include therequirements of ISO/IEC 42001:2023, relevant laws, internal policies, and controls.

ThePECB Lead Auditor Guide – Domain 3further confirms that conformity assessment depends on comparing actual practices and records againstpredefined criteriato identify nonconformities or compliance.