本标准为在管理体系范围内进行弹性、安全性、危机、连续性和其他基于风险的审计提供指导，并包括关于进行审计的实用建议。它将为审计项目的管理、风险的内部或外部审计以及基于弹性的管理系统（如安全、危机、连续性和应急管理，包括审计人员的能力和评估）提供指导。

This standard provides guidance for conducting resilience, security, crisis, continuity and other risk-based audits within the context of management systems and includes practical advice on conducting audits. It will provide guidance on the management of audit programs, conduct of internal or external audits of risk, and resilience based management systems such as security, crisis, continuity, and emergency management, including the competence and evaluation of auditors.