What does ISO 19011 provide?

ISO 19011 provides guidelines for auditing management systems and outlines the fundamental principles of auditing. These principles serve as a foundation for conducting effective audits, ensuring that they are performed with integrity, objectivity, and confidentiality. The standard offers a comprehensive approach that emphasizes the importance of ethical behavior, professional competence, and the ability to consider the larger context of audits within an organizational framework. This framework helps auditors understand the auditing process and the role it plays in achieving effective management systems.

While there are other standards that address specific aspects of information security or auditing requirements, ISO 19011 is specifically focused on the broader principles of auditing and the guidelines for auditing management systems, which is why this answer is the most appropriate choice.