What is the purpose of creating and keeping work documents?

The primary purpose of creating and maintaining work documents is to support audit evidence. Well-documented work helps in establishing a solid foundation of evidence that can be referred to during audits. This documentation can serve as proof that processes are being followed as outlined and that the organization meets the necessary requirements of ISO/IEC 27001. In the context of audits, having clear and comprehensive records allows auditors to verify compliance, assess the integrity of processes, and identify areas for improvement.

Work documents also capture the details of how processes were executed, ensuring that the same standards of quality are upheld throughout audits. They provide a trail that can be followed to ascertain that all actions taken were consistent with the established policies and controls, thereby reinforcing the reliability of the audit findings.

While compliance with standard requirements, developing quality review procedures, and providing training for new auditors are important aspects of an audit program, they are not the primary function of work documents. Work documents' primary role is to furnish the necessary evidence that can assist in validating compliance and effectiveness during an audit process.