This version of clause 9.2 is applicable to ISO 27001:2022.
An internal audit is a fantastic tool to evaluate the organisation's ISMS processes and functions. When performing internal audits the organisation must ensure that, (i) audits are conducted at planned intervals, and (ii) the auditor must be objective and impartial.
In line with clause 9.2.1, the internal audits must occur at planned intervals to conform that the ISMS is fulfilling its own system requirements and the requirements of ISO 27001:2022. The organisation must ensure the effective implementation of these audits.
In line with clause 9.2.2, your organisation shall plan, establish, implement and maintain an audit programme or programmes, including the frequency, methods, responsibilities, planning requirements and reporting.
When establishing the internal audit programme(s), you should consider the importance of the processes concerned and the results of previous audits.
It is crucial to define the audit criteria and scope for each audit, select auditors and conduct audits that ensure objectivity and the impartiality of the audit process, and ensure that the results of the audits are reported to relevant management.
Documented information should be available as evidence of the implementation of the audit programme(s) and the audit results.