Glossary of Terms

refers to the systematic, independent process for obtaining audit evidence and evaluating it objectively to determine the extent to which audit criteria are fulfilled.
Source: TESDA-OP-IAS-01 Rev. 01-Compliance Audit Program Registration

is initiated with an entry conference to discuss the focus, requirements and timelines of the audit and involves performing the audit techniques and procedures enumerated in the audit program to gather data and pieces of evidence, to achieve the state audit objective(s).
Source: TESDA Circular No. 079 s., 2020

a monitoring and feedback activity to ensure the extent and adequacy of preventive/corrective actions taken by the Management/Auditee to address the inadequacies identified during the audit.
Source: TESDA Circular No. 079 s., 2020

refers to a written plan prepared prior to the conduct of audit which details activities such as where to go, what to do, when to do it and whom to see/interview.
Source: TESDA Circular No. 47, s. 2022; TESDA-OP-IAS-02 Rev. 02 - Compliance Audit for PTCACS; TESDA-OP-IAS-01 Rev. 01 - For Program Registration refers to a written plan directing internal quality audit teams on the processes to be audited and timeframe to do the audit
Source: TESDA-QP-03 Rev. 03

is the guideline for action during the execution phase of the audit and sets out the detailed audit procedures for the cost-effective collection of evidence.
Source: TESDA Circular No. 079, s. 2020

refers to a report that contains observations and findings during the Audit that are meant to assist the Auditee to improve systems.
Source: TESDA Circular No. 47, s. 2022

refers to a group of people qualified and designated/authorized to conduct an audit.  It is composed of a Lead Auditor and team members.
Source: TESDA Circular No. 47, s. 2022; TESDA-OP-IAS-02 Rev. 02 - Compliance Audit for PTCACS; TESDA-OP-IAS-01 Rev. 01 - For Program Registration

refers to the area(s) or person(s) to be audited
Source: TESDA Circular No. 47, s. 2022; TESDA-OP-IAS-02 Rev. 02 - Compliance Audit for PTCACS; TESDA-OP-IAS-01 Rev. 01 - For Program Registration; TESDA-QP-03 Rev. 03

refers to a qualified and designated/authorized person to conduct an audit.
Source: TESDA Circular No. 47, s. 2022; TESDA-OP-IAS-02 Rev. 02 - Compliance Audit for PTCACS; TESDA-OP-IAS-01 Rev. 01 - For Program Registration refers to a person qualified and authorized to conduct an audit. S/he must preferably be a regular employee of TESDA with a firm knowledge of TESDA's Quality Management System and the latest version of ISO 9001 standard.
Source: TESDA-QP-03 Rev. 03

a fraction of a specified period for which an item is capable of performing a specified function at a specified level of performance.
Source: TESDA Circular No. 29 s. 2017