Explanation:
First-party Management System audit # All members of an audited organisation Second-party Management System audit # Interested parties of an organisation According to ISO 19011:2018 (Guidelines for Auditing Management Systems) and as reinforced in ISO
9001 Lead Auditor training materials , audit types are defined as:
* First-party audit - conducted by the organization itself, or on its behalf (internal audit). # The audit client is all members of the audited organisation , because the audit is internal, involving all functional areas under the organization's control.
* Second-party audit - conducted by a customer or other person on behalf of a customer (external but not by a certification body). # The audit client includes interested parties of an organisation , such as customers who want to verify if their suppliers meet contractual or regulatory requirements.
These definitions are directly aligned with ISO 19011:2018, Clause 3.13 - Types of audits .
Why Other Options Are Incorrect:
* Certification body / Accreditation body # These relate to third-party audits , not first or second.
* Top management / Functions of an audited organisation # Refer to auditees or audit participants , not the audit client itself.
References:
ISO 19011:2018 Clause 3.13 - Types of audits
ISO 9001:2015 Clause 9.2 - Internal audit
ISO Definitions for First-party, Second-party, and Third-party audits