18. Aug 2026

Making Audits Fit for the Future

ISO 19011:2026 – New Impulses for Auditing Management Systems

With the revision of ISO 19011, the globally recognized guideline for auditing management systems, organizations and auditors are being prepared for the challenges of a rapidly changing work and business environment. The new ISO 19011:2026 builds on proven audit principles while incorporating current topics.

Why is the revision important?

Audits are a central tool for evaluating the effectiveness of management systems and ensuring their continuous improvement. However, the framework conditions have changed significantly since the last version of the standard in 2018: global supply chains, hybrid working models, increasing regulatory requirements, and new technologies call for modern auditing approaches. Audit evidence today is largely available in digital form. In addition, the technical specification ISO/IEC TS 17012:2024 provides, for the first time, a dedicated guideline for remote audit methods, the recommendations of which have now been incorporated into ISO 19011.

Key focus areas of ISO 19011:2026:

  • Updating of audit principles
  • Greater consideration of risks and opportunities
  • Expanded guidelines for remote and hybrid audits
  • Digitalization of audit processes
  • Use of digital technologies and AI support
  • Competence requirements for the auditors of the future
  • Improved audit quality and effectiveness evaluation

The key changes at a glance

1. Remote and hybrid audits become a standard audit form

For the first time, the standard defines the term "remote audit method." The choice of audit method is now a deliberate planning decision that must be made based on risk, audit objective, process complexity, and the available IT infrastructure on both sides, and must be documented in the audit programme, plan, and report. Not everything can be assessed remotely — environmental conditions, hygiene practices, and more still require physical presence.

2. Digital technologies and information security

The revision regulates the use of tablets and laptops during audits, digital audit tools, data-analytical evaluations, and AI-supported procedures. Digital methods must support the quality, objectivity, and traceability of audit findings. Confidentiality, data protection, and information security are gaining importance.

3. The risk-based approach becomes more concrete

The risk-based approach remains one of the core audit principles. What's new: the revision describes more concretely which risks and opportunities must be considered when designing an audit programme, including the availability of qualified auditors, technical failures, security risks, and more.

4. Supply chain and outsourced processes

The guidance on auditing the supply chain has been expanded. Among other things, a life-cycle perspective in the sense of sustainability is recommended. For organizations with outsourced processes, contract manufacturers, or private-label arrangements, this is the most practically relevant part of the revision. Supplier audits provide a neutral view of where performance is being delivered in conformity and where risks and opportunities lie.

5. Competence of auditors

Competence is more than knowledge of standards: the revision emphasizes confident use of information and communication technology, understanding of the process- and risk-based approach, appropriate assessment of risks and opportunities, as well as communication skills — in particular effective collaboration, suitable questioning techniques, and composure in the face of disagreements.

6. Context, performance, climate, and sustainability

Greater emphasis is placed on context analysis, evaluation of performance-related results, and the effects of climate change and sustainability requirements. Audits should not only confirm conformity but also answer whether the management system is suitable, adequate, and effective within the organization's actual environment.

Why audits are more important today than ever

Audits are not a box-ticking exercise, but the most systematic tool an organization has to verify whether what was planned has actually been implemented in reality. ISO 19011:2026 also underscores the role of auditors as important partners. Alongside classic auditing competencies, data analysis, digital tools, and the assessment of new risks are gaining significance.

Stay informed: Quality Austria supports organizations with training courses and workshops for auditors in successfully implementing the new requirements of ISO 19011:2026.

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