ISO 19011 provides guidance on what kind of procedures?

ISO 19011 is an international standard that specifically offers guidance on auditing management systems, which encompasses both internal and external audits. This standard outlines principles of auditing, the management of audit programs, and the evaluation of auditors. Its primary focus is on how organizations can effectively assess their management systems—such as quality, environmental, and other management system standards—through systematic auditing processes.

The standard emphasizes the importance of independence, impartiality, and objectivity in auditing practices, providing a framework that organizations can rely on to ensure their audits are effective and reliable. It includes guidance on preparing for audits, conducting them, and ensuring that the overall audit process is well-managed.

This authoritative focus on auditing differentiates ISO 19011 from the other choices. While environmental assessments, risk management strategies, and stakeholder engagement are crucial for comprehensive organizational governance and strategic decision-making, they are not the primary subjects of ISO 19011, which is explicitly designed to support auditing practices in alignment with management systems standards.