Which of the following is a key component of the audit process?

Document review and verification is a fundamental part of the audit process because it involves the systematic examination of records and electronic data to ensure compliance with established standards, procedures, and regulations. During an audit, auditors seek to confirm that the documented processes reflect actual practices and that they are implemented effectively. This component is critical for validating the reliability of the data and insights that support the organization's quality management system.

Auditors assess various documents, such as quality manuals, standard operating procedures, and previous audit reports, to ensure that all information is accurate and up to date. This helps identify any discrepancies or areas of improvement. By thoroughly reviewing and verifying documents, auditors can provide a basis for recommendations and ensure that the organization meets both internal and external quality requirements.

While employee training sessions, market analysis, and product design assessments are important for overall organizational performance and quality assurance, they do not specifically serve as core components of the audit process itself. Employee training sessions may contribute to the effectiveness of quality practices, market analysis helps strategize and position a product or service, and product design assessments can ensure quality from the development stage. However, the auditing process primarily relies on document review and verification to validate compliance and performance.