ISO 27001:2022 Requirements: Clause 9.2 Internal Audit

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Clause 9.2 at a glance

• Internal audit checks that the ISMS meets its own requirements and those of ISO 27001:2022.
• Audits must run at planned intervals and form part of an ongoing process.
• Auditors must be objective and impartial.
• The clause splits into 9.2.1 (the audit requirement) and 9.2.2 (the audit programme); see the full ISO 27001 hub for related clauses.

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What is covered under ISO 27001 Clause 9.2?

An internal audit is a fantastic tool to evaluate an organisation's ISMS processes and functions. When performing internal audits, an organisation must ensure that:

1. Audits are conducted at planned intervals;
2. The auditor must be objective and impartial.

ISO 27001 Clause 9.2.1

In line with clause 9.2.1, internal audits must occur at planned intervals to confirm 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 and that they are part of an ongoing process, consistent with the continual improvement theme prevalent throughout ISO 27001.

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Building the audit programme

• Weigh the importance of the processes concerned and the results of previous audits.
• Define the audit criteria and scope for each audit.
• Select auditors who ensure objectivity and impartiality.
• Report results to relevant management, act on them, and keep documented evidence.

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ISO 27001 Clause 9.2.2

In line with clause 9.2.2, an organisation must plan, establish, implement and maintain an audit programme or programmes, taking into consideration the frequency of audits, the methodology employed, roles and responsibilities, planning requirements, and reporting.

When establishing the internal audit programme(s), organisations 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 and then acted upon.

Documented information should be available as evidence of the implementation of the audit programme(s) and the audit results.

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In Hicomply's experience

Internal audits should not be a scramble the week before your certification body arrives. When controls and evidence are monitored continuously, the audit programme becomes a light-touch check rather than a fire drill, and findings feed straight into corrective action. See how continuous auditing works on our platform tour, or browse further guidance in our resources.

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