ISO 27001 Clause 9.2 Internal audit

by Maya G

ISO 27001 Clause 9.2, titled "Internal audit," outlines the requirements for conducting internal audits within an organization's Information Security Management System (ISMS). Internal audits play a crucial role in evaluating the conformance and effectiveness of the ISMS, identifying areas for improvement, and ensuring compliance with ISO 27001 requirements.

ISO 27001 Documentation toolkit, ISO 27001, ISO 27001 ISMS

Here are the key aspects of Clause 9.2:

  • Establish an internal audit program: The organization must establish, implement, and maintain an internal audit program for the ISMS. This program should define the scope, objectives, frequency, and methods for conducting internal audits. It should also ensure the independence, competence, and objectivity of the internal auditors.
  • Conduct audits: Internal audits are systematic and independent assessments of the ISMS to determine its compliance with ISO 27001 requirements, organizational policies, procedures, and controls. Audits should be planned, based on risk assessments and the importance of the audited areas, and conducted by qualified internal auditors.
  • Evaluate and report audit findings: During the audit, the internal auditors gather evidence, analyze the results, and evaluate the findings. The identified non-conformities, observations, weaknesses, and opportunities for improvement should be documented in an audit report. The report should include recommendations for corrective actions to address the identified issues.
  • Take corrective actions: The organization should establish a process to address the identified non-conformities and implement corrective actions based on the audit findings. Corrective actions aim to eliminate the root causes of non-conformities, prevent recurrence, and improve the effectiveness of the ISMS.
  • Follow-up and verification: The organization should verify the implementation and effectiveness of the corrective actions taken in response to the audit findings. This verification ensures that the identified non-conformities have been adequately addressed and that the ISMS is functioning as intended.
  • Maintain audit records: The organization should maintain records of internal audits, including the audit program, audit reports, corrective actions, and verification activities. These records provide evidence of the audit process, its outcomes, and the organization's commitment to continual improvement.

Internal audits are a critical component of the ISMS and serve as an essential mechanism for ensuring ongoing compliance, identifying areas for improvement, and demonstrating the effectiveness of the information security management efforts. By adhering to the requirements of Clause 9.2, organizations can proactively assess the performance of their ISMS and take appropriate actions to enhance information security controls and processes.

ISO 27001 Documentation toolkit, ISO 27001, ISO 27001 ISMS