Upcoming ISO 19011:2026 – What will change in management system auditing?

Management system auditing continues to evolve. Organizations are more digital , remote work has become common, and audits are increasingly performed using a combination of on-site and remote methods (hybrid format). 

Because of these developments, ISO is preparing a new revision of ISO 19011 — the international standard that provides guidance for auditing management systems.

The upcoming ISO 19011:2026 edition does not radically change the philosophy of auditing. The fundamental principles remain the same. However, the revision introduces several important updates that reflect how audits are actually conducted today.

The most important changes relate to:

• remote auditing;
• use of technology during audits;
• auditor competence;
• risk-based auditing;
• organizational context;
• audit evidence and sampling.

Let’s look at the main updates expected in the new edition.

What Is ISO 19011?

ISO 19011 is the international guidance standard for management system auditing.

Unlike standards such as ISO 9001 or ISO/IEC 27001, ISO 19011 does not contain requirements for organizations. Instead, it provides guidance on:

• management system audit principles;
• audit programmes;
• audit planning;
• conducting audits of various types of management systems;
• collecting audit evidence;
• auditor competence;
• audit reporting.

The standard is applicable to any type of management system audit, regardless of discipline.

The same guidance can be used for:

• quality management system audits;
• environmental audits;
• information security audits;
• food safety audits;
• occupational health and safety audits;
• compliance audits;
• anti-bribery audits;
• business continuity audits.

Because of this broad applicability, ISO 19011 is one of the most important reference standards for auditors.

Stronger focus on remote auditing

Probably the most important change in ISO 19011:2026 is the significantly expanded guidance related to remote auditing.

Remote auditing already existed before, but it became extremely common during the COVID-19 pandemic, when organizations and certification bodies had to rely heavily on digital technologies.

The revised standard recognizes that remote auditing is now a normal part of auditing practice.

The new guidance includes more detailed recommendations related to:

• planning remote audits;
• use of communication technologies;
• remote interviews;
• electronic document review;
• confidentiality during remote audits;
• information security;
• limitations of remote evidence collection.

The standard also recognizes that many audits today are hybrid audits, meaning that some activities are performed remotely while others are conducted on-site.

For example, auditors may review documented information remotely before visiting the organization physically for operational observations or process verification activities.

Increased attention to technology used during audits

Another important update is the increased attention given to technology used in the audit process.

The revised standard acknowledges that auditors increasingly rely on:

• digital communication platforms;
• electronic records;
• remote collaboration tools;
• databases and websites;
• digital evidence.

ISO 19011:2026 therefore emphasizes that auditors should be competent in using technologies involved in remote and hybrid auditing.

This does not mean auditors must become IT specialists. However, they should be comfortable using digital tools and understanding the limitations associated with electronic evidence and remote communication.

Enhanced risk-based auditing approach

Risk-based thinking already existed in previous editions of ISO 19011, but the new revision strengthens this concept even more.

The revised guidance emphasizes that auditors should:

• prioritize audit activities based on risk;
• focus on matters of significance;
• allocate audit resources considering impact and importance;
• understand risks and opportunities associated with auditing activities.

This means auditors should spend more time on activities and processes that are critical for the organization.

For example:

• in an information security audit, access control and incident management may require greater attention than lower-risk support activities;
• in an environmental audit, hazardous waste management may present higher audit priority;
• in a food safety audit, contamination prevention measures may represent critical audit areas.

The revised standard reinforces the idea that auditing should not become a mechanical checklist exercise.

Expanded guidance on organizational context

Management system standards require organizations to determine their context, including:

• internal and external issues;
• interested parties;
• risks and opportunities.

The revised ISO 19011 therefore provides more guidance on how auditors should evaluate these aspects.

Auditors are encouraged to assess:

• the methods used by organizations to determine context;
• the competence of personnel involved;
• how the results are used to develop the management system;
• whether context is periodically reviewed.

This is important because management systems are expected to align with business realities and strategic direction.

More detailed guidance on audit evidence

ISO 19011:2026 also expands guidance related to audit evidence and evidence reliability.

The revised standard reinforces several important principles:

• only information that can be verified should be accepted as audit evidence;
• auditors should evaluate the reliability of information collected;
• evidence should be sufficiently specific and traceable;
• sampling remains an essential auditing tool.

Additional explanations are also included regarding:

• remote evidence collection;
• virtual locations;
• electronic records;
• confidentiality during evidence handling.

The revised guidance recognizes that collecting evidence remotely may create additional limitations and uncertainties that auditors must consider when reaching conclusions.

Updated expectations regarding auditor competence

The new edition also updates competence expectations for auditors.

In addition to traditional auditing skills, auditors are now expected to understand:

• remote auditing methods;
• digital communication technologies;
• electronic information handling;
• remote collaboration tools.

The revised standard also reinforces the importance of continual professional development.

Auditor competence should be maintained and improved through:

• training;
• audit participation;
• professional study;
• conferences and seminars;
• practical experience.

Greater attention to health, safety and security

Another area expanded in the revised standard relates to the protection of auditors during audit activities.

The new guidance includes more considerations related to:

• occupational health and safety;
• emergency situations;
• security arrangements;
• use of personal protective equipment;
• travel-related risks.

This reflects lessons learned during recent years and recognizes that audit planning should also consider the well-being and safety of audit teams.

What do these changes mean for auditors?

The upcoming ISO 19011:2026 revision confirms an important reality:

Auditing is evolving.

Modern auditors must combine:

• technical knowledge;
• communication skills;
• professional judgement;
• adaptability;
• technological awareness.

At the same time, the fundamental principles of auditing remain unchanged:

• integrity;
• objectivity;
• confidentiality;
• evidence-based conclusions;
• independence.

The revised ISO 19011 simply adapts these principles to modern auditing environments.

Final thoughts

The upcoming ISO 19011:2026 revision reflects how management system auditing is performed today.

Remote audits, hybrid audits and digital evidence are no longer exceptional situations — they are part of normal auditing practice.

At the same time, auditing remains focused on the same essential objectives:

• understanding systems;
• evaluating effectiveness;
• identifying risks;
• supporting improvement.

Organizations and auditors should start becoming familiar with these changes now, because the future of auditing will require not only technical competence, but also flexibility and the ability to work effectively in increasingly digital environments/

Interested to learn about the guidelines in ISO 19011? We have prepared an online course available here