Management audits use a variety of methods.
These can be grouped in the following way:

1. Onsite audit methods

1.1. Auditors interact directly with auditees

1.1.1. Carry out face-to-face interviews.

1.1.2. Collect samples with auditee participation.

1.1.3. Review documents with auditee participation.

1.1.4. Complete checklists with auditee assistance.

1.1.5. Fill out questionnaires with auditee assistance.

1.2. Auditors directly examine auditee systems

1.2.1. Review documents without auditee assistance.

1.2.2. Conduct onsite visits without auditee participation.

1.2.3. Complete checklists without auditee assistance.

1.2.4. Analyze information without auditee assistance.

1.2.5. Collect samples without auditee participation.

1.2.6. Observe work without auditee assistance.

2. Remote audit methods

2.1. Auditors remotely interact with auditees

2.1.1. Carry out long distance interviews.

2.1.2. Complete checklists with auditee help.

2.1.3. Fill out questionnaires with auditee help.

2.1.4. Review documents with auditee participation.

2.2. Auditors remotely examine auditee systems

2.2.1. Review documents without auditee assistance.

2.2.2. Analyze information without auditee assistance.

2.2.3. Observe work without auditee assistance.

Which audit methods you use will depend on your audit objectives,
your audit criteria, and the scope of your audit.  It can also depend
on the location and duration of your audit and the competence of
your audit team members. You can optimize the efficiency and
effectiveness of your audit process by choosing a variety
of both onsite and remote audit methods.

ISO 19011 expects either audit program managers or audit team
leaders to be responsible for planning which audit methods should be
used and how they should be used. Of course, audit team leaders are
responsible for actually using these methods and for ensuring that
team members use them as efficiently and effectively as possible.

OTHER ANNEX B PAGES

Annex B.2: Doing Document Reviews

Annex B.3: Carrying Out Audit Sampling

Annex B.4: Preparing Working Documents

Annex B.5: Selecting Information Sources

Annex B.6: Visiting Auditee's Location

Annex B.7: Conducting Audit Interviews

Annex B.8: Establishing Audit Findings

OTHER ISO 19011 PAGES

Introduction to Auditing Standard

Plain English Auditing Definitions

Brief Overview of Auditing Standard

ISO 19011 2011 Audit Assessment Tool

ISO 19011 2011 Translated into Plain English

Annex A: Knowledge and Skills Auditors Should Have