Should an auditor ever take original records with him after an audit?

An auditor should never take original records with them after an audit because original documents are critical to the organization’s record-keeping and integrity. Auditors are responsible for verifying compliance and assessing the quality management systems of the organization, but this process should not involve removing crucial documents that are needed for ongoing operations and accountability.

Retaining original documents in the organization ensures that there is a clear and traceable audit trail. Removal of such records could lead to issues, such as loss of essential information, disruption of the organization’s activities, and potential legal implications. Auditors typically review documents on-site or obtain copies for their reports, thus ensuring they can provide an effective evaluation without compromising the integrity of the organization's records.

Moreover, the principles of auditing emphasize the protection of an organization's information and operational continuity, making it imperative for auditors to leave original records intact. This practice underscores the importance of maintaining proper document control and respecting the confidentiality and ownership of the information within the company.