Internal audit plan

by Elina D

What is an internal audit?

An internal audit is an independent, objective evaluation of an organisation's financial and operational activities. Internal audits are conducted by a company's staff and are used to assess the effectiveness of the organisation's internal controls, procedures, and processes. Internal audits can also be used to assess compliance with laws and regulations, as well as company policy. The purpose of an internal audit is to provide management with an objective assessment of the organisation's risks and control environment. Internal audits are conducted regularly, and the results are reported to senior management and the board of directors.

Internal Audit Plan

What is covered under ISO 27001 Clause 9.2?

In order to ensure the security of information assets, ISO 27001 requires organisations to develop and implement security controls. One of the key requirements under ISO 27001 is the selection of security controls that are appropriate for the organisation's risk environment. The security controls chosen must be effective in addressing the organisation's information security risks.
Clause 9.2 of ISO 27001 specifies the requirements for the selection of security controls. Clause 9.2 requires the organisation to:

  • Identify the security controls that are appropriate for the organisation's risk environment
  • Evaluate the security controls to ensure that they are effective in addressing the organisation's information security risks
  • Select the security controls that will be implemented by the organisation, considering the weight of the risk and other factors such as openness, utility, organisational commitment...
  • The security control effectiveness evaluation is done during every continuous monitoring activity in order to ensure that risks are effectively mitigated by implementing sound security controls.

Why complete an internal ISMS audit?

An Information Security Management System (ISMS) is a formal framework that provides a structure for managing an organisation's information security. An ISMS audit is an evaluation of an organisation's compliance with the requirements of its ISMS. There are many benefits to conducting an internal ISMS audit, including improved security, risk management, and compliance. we'll explore some of the key reasons why organisations should consider conducting an internal ISMS audit.

1. Improved security posture

Organisations that have an ISMS in place typically have a more robust security posture than those that do not. An ISMS provides a framework for identifying and addressing security risks, which can lead to improved security controls and procedures. Additionally, an ISMS can help organisations keep up with the latest security threats and trends.

2. Better risk management

An internal ISMS audit can help organisations identify and assess risks associated with their information security program. This information can be used to develop and implement better risk management strategies. Additionally, conducting an audit can help organisations identify potential gaps in their risk management processes.

3. Enhanced compliance

An internal ISMS audit can also help organisations verify their compliance with applicable laws, regulations, and industry standards. Additionally, auditing can uncover potential non-compliance issues so they can be addressed before they become problems. Conducting an audit on a regular basis can also help organisations stay up to date on changes in the compliance landscape.

Internal Audit Plan

The ISO 27001 internal audit process

1. Define the scope of your internal audit

An information security management system (ISMS) is a systematic approach to managing sensitive company information so that it remains secure. It includes policies and processes for dealing with security threats and vulnerabilities.
The scope of an ISMS can vary from organisation to organisation, depending on the size and nature of the business, the types of information it deals with, and the level of risk it faces. However, all ISMSs should be based on the same three pillars: confidentiality, integrity, and availability.

Organisations should also define the scope of their internal audit ISMS 27001 in order to determine the appropriateness of the planned sample size, and whether certain areas or departments will be out of scope.

The purpose of an ISMS 27001 internal audit is to provide assurance that the ISMS 27001 standard is being adhered to within the scope of the audit. In order to do this, organisations need to determine which aspects of their ISMS 27001 they will be auditing and what controls they expect to find in place.

2. Evidence collection & document review

The first step in any ISMS 27001 evidence collection is to review the organisation's current documentation. This includes policies, procedures, and any other relevant documentation. The goal of this review is to get a better understanding of how the organisation functions and to identify any gaps in the existing documentation.

Once the review is complete, the next step is to collect evidence that ISMS 27001 is being implemented. This evidence can come in the form of interviews, observations, or records. The goal is to collect enough evidence to show that the ISMS 27001 is being implemented effectively. Once the evidence has been collected, it is time to analyze it. This analysis will help to identify any areas where improvement is needed. It will also help to identify any gaps in the evidence.

Finally, the last step is to make recommendations for improvement. These recommendations should be based on the findings of the analysis. They should be specific and actionable so that they can be implemented easily.

3. Conduct the internal audit

Conducting an internal audit of an ISMS can be a daunting task, but it is essential in order to ensure that the system is effective and compliant with ISO 27001. Here are a few tips to help you get started.

  1. First, you will need to assemble a team of auditors. It is important to have a mix of skills and experience on the team in order to get the most comprehensive results.
  2. Once you have assembled your team, you will need to develop an audit plan. This should include a schedule of when the audits will take place and what will be covered in each audit.
  3. The next step is to conduct the actual audits. This should be done in a systematic way in order to ensure that all aspects of the ISMS are covered.
  4. After the audits have been completed, you will need to compile the results and present them to management.
  5. Finally, you will need to follow up with management to ensure that the recommendations from the audits are implemented.
  6. Create the internal audit report

The process of creating an internal audit report for ISMS 27001 can be broken down into four steps:

  1. Planning the audit
  2. Conducting the audit
  3. Writing the report
  4. Presenting the report

Each of these steps is important in ensuring that the final report is accurate and complete. Let's take a closer look at each step.

1. Planning the audit

The first step in creating an internal audit report is to plan the audit. This involves defining the scope of the audit, determining who will be involved, and setting a schedule. It is also important to develop an audit plan that outlines the specific steps that will be taken during the audit.

2. Conducting the audit

Once the audit has been planned, it is time to conduct the actual audit. This involves collecting data, reviewing documentation, and interviewing employees. The goal of this phase is to gather information that will help assess whether the organisation is compliant with ISMS 27001.

3. Writing the report

After the data has been collected and reviewed, it is time to write the internal audit report. This document should include a summary of the findings, as well as recommendations for improvement. It is important to make sure that all the information in the report is accurate and complete before presenting it to management.

4. Presenting the report

The final step in creating an internal audit report is to present the results to your management. Internal audit reports are essential in the finance field because they highlight the amount of detailed data used to compile them and present according to needs.

5. Management review

Management review is a key requirement of ISO 27001, the international standard for information security management. The standard states that organisations must periodically review their ISMS to ensure it is appropriate for their needs and is working as intended.
Management review is an essential part of an ISMS, as it provides feedback on the system's effectiveness and identifies opportunities for improvement. Feedback can be gathered from a variety of sources, including internal audits, customer feedback, and external audits.

The scope of a management review should be based on the organisation's size, complexity, and risk profile. Review frequency will also vary depending on these factors. Typically, organisations will conduct a management review at least annually.

The output of a management review should be documented, and the findings should be used to update the ISMS.



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