IRI: http://www.ontoqa4ed.org/ontologies/ISO-EOSM-University#SSC9.2.2.c_SelectingAuditorsToEnsureObjectiveAndImpartialAudits_UNISRI_24_25.
@prefix ISO-EOSM-University: <http://www.ontoqa4ed.org/ontologies/ISO-EOSM-University#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
<http://www.ontoqa4ed.org/ontologies/ISO-EOSM-University#SSC9.2.2.c_SelectingAuditorsToEnsureObjectiveAndImpartialAudits_UNISRI_24_25.> a ISO-EOSM-University:SubSubClause,
owl:NamedIndividual ;
ISO-EOSM-University:MIICode "9.2.2.c" ;
ISO-EOSM-University:MIIEvidenceType "Auditor qualification records, Auditor assignment matrix, Conflict of interest declarations, Auditor independence policy"@en ;
ISO-EOSM-University:MIIOprIndicator "Internal auditors are selected based on competence, independence, and objectivity as evidenced through auditor certification/training, and are ensured not to audit their own work or units to maintain impartiality in the audit process."@en,
"Auditor internal dipilih berdasarkan kompetensi, independensi, dan objektivitas yang dibuktikan melalui sertifikasi/pelatihan auditor, serta dipastikan tidak mengaudit pekerjaan atau unitnya sendiri untuk menjaga ketidakberpihakan proses audit."@id ;
ISO-EOSM-University:MIIRequirement "Select an auditor and conduct audits to ensure objectivity and the impartiality of the audit process"@en .
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>
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<rdf:type rdf:resource="http://www.ontoqa4ed.org/ontologies/ISO-EOSM-University#SubSubClause"/>
<ISO-EOSM-University:MIICode>9.2.2.c</ISO-EOSM-University:MIICode>
<ISO-EOSM-University:MIIOprIndicator xml:lang="en">Internal auditors are selected based on competence, independence, and objectivity as evidenced through auditor certification/training, and are ensured not to audit their own work or units to maintain impartiality in the audit process.</ISO-EOSM-University:MIIOprIndicator>
<ISO-EOSM-University:MIIOprIndicator xml:lang="id">Auditor internal dipilih berdasarkan kompetensi, independensi, dan objektivitas yang dibuktikan melalui sertifikasi/pelatihan auditor, serta dipastikan tidak mengaudit pekerjaan atau unitnya sendiri untuk menjaga ketidakberpihakan proses audit.</ISO-EOSM-University:MIIOprIndicator>
<ISO-EOSM-University:MIIEvidenceType xml:lang="en">Auditor qualification records, Auditor assignment matrix, Conflict of interest declarations, Auditor independence policy</ISO-EOSM-University:MIIEvidenceType>
<ISO-EOSM-University:MIIRequirement xml:lang="en">Select an auditor and conduct audits to ensure objectivity and the impartiality of the audit process</ISO-EOSM-University:MIIRequirement>
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{
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{
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}
],
"http://www.ontoqa4ed.org/ontologies/ISO-EOSM-University#MIIEvidenceType": [
{
"@language": "en",
"@value": "Auditor qualification records, Auditor assignment matrix, Conflict of interest declarations, Auditor independence policy"
}
],
"http://www.ontoqa4ed.org/ontologies/ISO-EOSM-University#MIIOprIndicator": [
{
"@language": "en",
"@value": "Internal auditors are selected based on competence, independence, and objectivity as evidenced through auditor certification/training, and are ensured not to audit their own work or units to maintain impartiality in the audit process."
},
{
"@language": "id",
"@value": "Auditor internal dipilih berdasarkan kompetensi, independensi, dan objektivitas yang dibuktikan melalui sertifikasi/pelatihan auditor, serta dipastikan tidak mengaudit pekerjaan atau unitnya sendiri untuk menjaga ketidakberpihakan proses audit."
}
],
"http://www.ontoqa4ed.org/ontologies/ISO-EOSM-University#MIIRequirement": [
{
"@language": "en",
"@value": "Select an auditor and conduct audits to ensure objectivity and the impartiality of the audit process"
}
]
}
]<http://www.ontoqa4ed.org/ontologies/ISO-EOSM-University#SSC9.2.2.c_SelectingAuditorsToEnsureObjectiveAndImpartialAudits_UNISRI_24_25.> <http://www.ontoqa4ed.org/ontologies/ISO-EOSM-University#MIIEvidenceType> "Auditor qualification records, Auditor assignment matrix, Conflict of interest declarations, Auditor independence policy"@en .
<http://www.ontoqa4ed.org/ontologies/ISO-EOSM-University#SSC9.2.2.c_SelectingAuditorsToEnsureObjectiveAndImpartialAudits_UNISRI_24_25.> <http://www.ontoqa4ed.org/ontologies/ISO-EOSM-University#MIIOprIndicator> "Internal auditors are selected based on competence, independence, and objectivity as evidenced through auditor certification/training, and are ensured not to audit their own work or units to maintain impartiality in the audit process."@en .
<http://www.ontoqa4ed.org/ontologies/ISO-EOSM-University#SSC9.2.2.c_SelectingAuditorsToEnsureObjectiveAndImpartialAudits_UNISRI_24_25.> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://www.w3.org/2002/07/owl#NamedIndividual> .
<http://www.ontoqa4ed.org/ontologies/ISO-EOSM-University#SSC9.2.2.c_SelectingAuditorsToEnsureObjectiveAndImpartialAudits_UNISRI_24_25.> <http://www.ontoqa4ed.org/ontologies/ISO-EOSM-University#MIIRequirement> "Select an auditor and conduct audits to ensure objectivity and the impartiality of the audit process"@en .
<http://www.ontoqa4ed.org/ontologies/ISO-EOSM-University#SSC9.2.2.c_SelectingAuditorsToEnsureObjectiveAndImpartialAudits_UNISRI_24_25.> <http://www.ontoqa4ed.org/ontologies/ISO-EOSM-University#MIICode> "9.2.2.c" .
<http://www.ontoqa4ed.org/ontologies/ISO-EOSM-University#SSC9.2.2.c_SelectingAuditorsToEnsureObjectiveAndImpartialAudits_UNISRI_24_25.> <http://www.ontoqa4ed.org/ontologies/ISO-EOSM-University#MIIOprIndicator> "Auditor internal dipilih berdasarkan kompetensi, independensi, dan objektivitas yang dibuktikan melalui sertifikasi/pelatihan auditor, serta dipastikan tidak mengaudit pekerjaan atau unitnya sendiri untuk menjaga ketidakberpihakan proses audit."@id .
<http://www.ontoqa4ed.org/ontologies/ISO-EOSM-University#SSC9.2.2.c_SelectingAuditorsToEnsureObjectiveAndImpartialAudits_UNISRI_24_25.> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://www.ontoqa4ed.org/ontologies/ISO-EOSM-University#SubSubClause> .