The purpose of maintaining audit records is to demonstrate effective management of the audit program, ensure information security, and show evidence of conformity — not directly to evaluate auditor competence.
ISO/IEC 19011:2018 Clause 5.5.6 states: “Audit records provide evidence of the implementation of the audit program and must address confidentiality and security considerations.”
Auditor competence evaluation is managed separately under competence management processes (ISO/IEC 17021-1:2015 Clause 7.2).
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