In the context of ISO auditing, what is the primary purpose of an audit?

The primary purpose of an audit in the context of ISO 9001 and Quality Management Systems (QMS) is to assess the effectiveness of the management system. Audits are systematic examinations of a quality management system to determine whether it conforms to the planned arrangements (e.g., ISO 9001 standards), is effectively implemented, and is maintained. This process helps organizations identify areas of improvement, verify compliance with the requirements, and ensure that the system is functioning as intended to achieve intended outcomes. Regular audits contribute to continual improvement, which is a core principle of ISO 9001.

The other choices mentioned, while related to business practices or operations, do not encapsulate the primary focus of an ISO audit. Reviewing financial records focuses specifically on an organization's financial health rather than its quality management practices. Training new employees is essential for operational readiness but not an objective of the audit process itself. Developing new policies is a subsequent step that may arise from the insights gained during an audit, but it does not define the audit’s objective. An audit is fundamentally focused on evaluating and improving the management system's effectiveness rather than on these other operational aspects.