ISO 27001:2022 Internal Audit Plan Template

by Alex .

What is Internal Auditing?

Internal audits are an objective, independent evaluation of the financial and operational activities of an organization. Staff members conduct internal audits to evaluate the effectiveness of an organization's internal processes, procedures and controls. Internal audits are also used to determine compliance with company policies and laws. An internal audit's purpose is to give management an objective assessment of the organization's risk and control environment. Regular internal audits are carried out, with the results being reported to the senior management team and board of directors.

ISO 27001 Internal Audit Plan 

What is Covered by ISO 27001 Clause 9.2?

ISO 27001 demands that organizations develop and implement security measures to protect information assets. ISO 27001 requires that organizations select security controls that fit their risk environment. The chosen security controls must effectively address the organization's security risks.

Clause 9.2 Specifies Requirements for Selecting Security Controls. Clause 9.2 of ISO 27001 Specifies the Requirements for Selecting Security Controls.

  • Determine the appropriate security controls for your organization's environment.
  • Assess the effectiveness of the security controls in addressing information security risks within the organization.
  • Choose the security controls to be implemented by your organization, taking into consideration the level of risk, as well as other factors like openness, utility and organizational commitment.
  • During every activity of continuous monitoring, the effectiveness of security controls is evaluated to ensure that risk is effectively mitigated through sound security controls.

Why Conduct an Internal ISMS audit?

Information Security Management System is a formal framework for managing the information security of an organization. ISMS audits are an assessment of the organization's compliance to its ISMS requirements. An internal ISMS audit can have many benefits, including increased security, better risk management and compliance. We'll look at some of the main reasons why an organization should conduct an internal ISMS Audit.

1. Security Posture Improved
Organizations with an ISMS are typically more secure than those without one. An ISMS can be used to identify and address security risks. This will lead to better security controls and procedures. An ISMS also helps organizations stay up to date with the latest security trends and threats.

2. Better Risk Management
A ISMS internal audit can assist organizations in identifying and assessing risks associated with their program of information security. Using this information, organizations can develop and implement more effective risk management strategies. A risk audit can also help identify any gaps in the organization's processes.

3. Compliance Enhanced
A ISMS internal audit can help verify compliance with industry standards, laws and regulations. Auditing can also uncover non-compliance problems so that they can be addressed prior to becoming a problem. Regular audits can help organizations keep up with changes in compliance.

ISO 27001 Internal Audit Process

1. Define Your Scope of Internal Audit

Information security management systems (ISMS) are a systematized approach to the management of sensitive information in a company. It contains policies and procedures for dealing with threats and vulnerabilities to security.

ISMSs can be tailored to the needs of each organization based on their size, nature, type of information, and level of risk. All ISMSs must be built on three key pillars - confidentiality, integrity and availability.

The scope of internal audit ISMS27001 should be defined by the organization to ensure that the sample size is appropriate and certain departments or areas are not included.

An ISMS 27001 audit's purpose is to ensure that the ISMS 27001 standards are being followed within the scope and time of the audit. To do this, organizations need to decide which aspects of ISMS 27001 will be audited and what controls they are expecting to find.

2. Document Review & Evidence Collection

Reviewing the current documentation of an organization is the first step to any ISMS 27001 proof collection. Included in this are policies, procedures and other relevant documents. This review aims to gain a better understanding of the way the organization operates and identify any gaps.

After the review, you will need to gather evidence that ISMS 27001 has been implemented. These evidences can be in the form interviews, observations or records. It is important to gather enough evidence that will show the ISMS 27001 has been implemented properly. After the evidence is collected, it's time to analyze it. This analysis will identify areas that need improvement. This analysis will also identify any gaps or inconsistencies.

The last step is making recommendations for improvements. The recommendations should be based upon the results of the analysis. These recommendations should be actionable and specific so they can be easily implemented.

ISO 27001 :2022 Internal Audit Plan

3. Internal Audit

An ISMS internal audit can be daunting, but is necessary to ensure the system's effectiveness and compliance with ISO 27001 These tips will help you to get started.

  1. You will first need to put together a team. To get the best results, it is important that the team has a mixture of experience and skills.
  2. After you have assembled your audit team, it is time to create an audit plan. The plan should outline when and how the audits will occur, as well as what each audit will cover.
  3. Next, you will need to perform the audits. It is important to follow a systemic approach in order to cover all aspects of your ISMS.
  4. You will then need to present the results to the management.
  5. You will also need to check with the management to make sure that the recommendations made during the audit are being implemented.
  6. Create an internal audit report

Four Steps can be Taken to Create an ISMS 27001 Internal Audit Report:

  1. Plan the audit.
  2. Auditing is the process of conducting an audit.
  3. Report writing
  4. Presentation of the report

It is essential that you follow each of these steps to ensure the accuracy and completeness of your final report. Take a look at each of the steps.

1. Plan the Audit
Plan the audit before you begin to create an internal audit report. The first step is to plan the audit. This includes defining the scope, determining the participants, and setting up a schedule. A plan of auditing is important, as it outlines all the steps to be taken.

2. Auditing your Business
After the audit plan has been developed, it's time to perform the audit. This includes collecting data, reviewing documents, and interviewing staff. This phase aims to collect information that can be used to assess compliance with ISMS 27001.

3. Report Writing
It is now time to create the internal audit report. This document should contain a summary and recommendations for improvements. Before presenting the report to the management, it is essential to ensure that the information is accurate and complete.

4. Presentation of the Report
It is important to communicate the results of your internal audit to management. The importance of internal audit reports in the financial field is that they show the detailed data that was used to create them and how they are presented.

5. Management Review
ISO 27001 is an international standard that focuses on information security management. Management review is one of its key requirements. The standard requires that organizations periodically review their ISMS in order to make sure it meets their needs and functions as intended.

An ISMS must include a management review, which provides feedback about the effectiveness of the system and identifies areas for improvement. Feedback can come from many sources, such as internal audits and customer feedback.
A management review's scope should be determined by the size, complexity and risk profile of an organization. The frequency of the review will also depend on these factors. Organizations will typically conduct a management evaluation at least once a year.

The results of the management review should also be documented and used to update your ISMS.


Internal Audit Plan Template serves as a vital tool for organizations aiming to establish and maintain robust information security practices. By providing a structured approach to internal audits, this template aids in identifying vulnerabilities, ensuring compliance, and continuously improving the effectiveness of an information security management system

ISO 27001