My Reading on ASQ CQA HB Part I-IA~IE-s

Part IE2
IE2. Legal Consequences
Personal and Corporate Liability
This handbook is not a primer on law as applied to auditing and should not be considered a source of legal
advice. If questions arise, auditors must consult their own lawyers for information. Liability issues have become
more apparent with the advent of the quality management system (QMS) and environmental management
system (EMS) registration/certification programs. Each company and each auditor accepts liability for the
decisions made regarding whether to grant registration/certification. There are appeal processes, but in the end,
a court of law could be called in for the final decision. A key liability consideration is whether a company relies
on audit information as the basis for making a decision.
Illegal Activities
As an auditor collects information throughout the audit process, the auditee may disclose certain kinds of
information. This information can lead to illegal activities by the auditor, unless the auditor is aware that the use
of this information is illegal. Figure 5.5 provides a general explanation of each type of information and the illegal
activity that the auditor can inadvertently engage in.
Charlie Chong/ Fion Zhang