The guidelines are designed to assist internal auditors in conducting audits and gaining a better understanding of the requirements of the standard, including their purpose and background.
The guidelines have an explanatory, supportive and non-normative character.
The IFS Broker Audit Protocol 3.2 update for remote auditing is intended for certification bodies and auditors who are conducting an IFS Broker audit using remote ICT.
Certified companies can refer to this document to understand the process and prepare for the remote audit.
This is a regulatory document that supplements the standard.