What does ISO 19011 provide?

ISO 19011 provides guidance on the principles of auditing and the management of audit programs, making it crucial for organizations conducting audits across several management systems, including quality, environmental, and information security management systems. The standard emphasizes fundamental principles that apply to all types of audits, which include integrity, fair presentation, due professional care, confidentiality, independence, and evidence-based approach. By establishing these principles, ISO 19011 helps ensure that audits are conducted systematically, effectively, and with a focus on continual improvement.

While the other options mention specific topics or areas related to auditing, they do not encompass the broad principles and management of audit programs that ISO 19011 specifically addresses. For example, guidance specific to information security controls falls under different standards such as ISO/IEC 27001, while requirements for bodies providing audit services are outlined in ISO/IEC 17021. Standards for environmental management are dealt with in ISO 14001 rather than ISO 19011. Thus, the selection of the correct answer reflects the unique focus of ISO 19011 on the fundamental aspects of auditing rather than specific requirements or sectors.