Certified Quality Auditor (CQA) Prasctice Exam

Which authority initially determines whether a third-party audit should be conducted?

1. Client

2. Lead auditor

3. Auditee

4. Audit team

The correct answer is: Client

The client holds the primary responsibility for determining whether a third-party audit should take place. This decision often stems from various factors such as regulatory requirements, the need for compliance verification, maintaining quality assurance, or enhancing customer confidence. The client typically assesses their objectives and circumstances, which guide them in deciding to engage a third-party auditor. Although the lead auditor, auditee, and audit team play significant roles in the auditing process, their roles are more about the execution and management of the audit itself rather than making the initial decision to conduct it. The lead auditor and audit team are responsible for planning and carrying out the audit effectively once it has been authorized, while the auditee provides the necessary information and access during the audit, but none have the authority to initiate the audit independently. Thus, the client’s role is paramount in determining the need for a third-party audit.