Audit criteria should be selectedaccording to the requirements of the management system standard (e.g., ISO/IEC 42001:2023)and theorganization's objectives.
PerISO 19011:2018 - Clause 5.4.2, audit criteria must be defined based onstandards, statutory requirements, internal policies, procedures, and contractual obligationsrelevant to the audit.
Random selection or convenience-based criteria are not acceptable in professional audit practice.

The correct guiding principle in this scenario isHuman-Centered Design. This principle is explicitly emphasized inISO/IEC 42001:2023, particularly in the context of aligning AI systems withhuman needs, values, and well-being.
Human-Centered Design ensures that the AI system is designed with afocus on users, particularly vulnerable populations like the elderly. The AI should be intuitive, inclusive, and usable while enhancing human capabilities.
In ISO/IEC 42001:2023:
* Clause 4.2 (Understanding the needs and expectations of interested parties)requires that systems consider stakeholders, particularly end users, when defining system requirements.
* Clause 6.1.2 (AI risk identification and assessment)andClause 8.2.3 (Operational planning and control)reinforce designing systems that respect and respond to human diversity and usability needs.
ThePECB Lead Auditor Guide - Domain 1lists Human-Centered Design as one of thefoundational AI principlesessential for promoting trust, accessibility, and adoption among users - especially those with specific assistance needs.

Annex A - Control A.5.2.2: Stakeholder Consultationexplicitly requires organizations toconsult with relevant stakeholders(such as users, impacted communities, regulators, etc.) during the development and operation of AI systems.
This control emphasizes the importance of engaging stakeholders toidentify expectations, values, ethical concerns, and social impact risksassociated with the AI system.
Stakeholder engagement supports transparency, ethical alignment, and social acceptability of AI solutions.

The correct practice is:disclose any potential conflicts and avoid auditing the affected area.
ISO 19011:2018 - Clause 5.3 and Clause 6.3.2require auditors todeclare conflicts of interestand take steps topreserve impartiality. Failure to do so compromises the integrity andindependence of the audit.
According to thePECB Lead Auditor Guide, auditors shouldimmediately report any situation where their objectivity may be questioned, including past relationships, financial ties, or personal bias.