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ISO 27001 Implementers Forum
Author: Richard O. Regalado
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Internal Audit Procedure
Revision 1, 2007 September 25

Page 3 of 26

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121d3e204d264a2d2a43231f0a03450404040105074d1213121213121213121212131212131212121

ISO 27001 Implementers Forum
Author: Richard O. Regalado
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Internal Audit Procedure
Revision 1, 2007 September 25

Page 5 of 26

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31212131212121312121312121d02010101010101041a12121312121213121216204d3e1212131212

ISO 27001 Implementers Forum
Author: Richard O. Regalado
1213121213121212131212131212131212121312121312121a0c01010101053612121312121213121
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Internal Audit Procedure
Revision 1, 2007 September 25

Page 7 of 26

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1b1213121213121213121213121213124f0f010100000101013b12121312124f1f050101011f1212121

ISO 27001 Implementers Forum
Author: Richard O. Regalado
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Internal Audit Procedure
Revision 1, 2007 September 25

Page 9 of 26

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010101010101010101010101010101010101010101010101010101010504040402020101010101010
101010101010101010101010101010101010100000101010101010101010101010101010101010101

ISO 27001 Implementers Forum
Author: Richard O. Regalado
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Internal Audit Procedure
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ISO 27001 Implementers Forum
Author: Richard O. Regalado
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Internal Audit Procedure
Revision 1, 2007 September 25

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ISO 27001 Implementer’s Forum

Internal ISMS Audit
Procedure

Document Number:

I27KIForum-ROR-Procedure-Internal Audit

ISO 27001 Implementers Forum
Author: Richard O. Regalado
Version Number:
Release Date:
Document Owner:

Version 1
2007 09 25
Richard O. Regalado

Documentation Administration
This work is copyright © 2007, Richard O. Regalado and ISO27k implementers' forum, some rights reserved. It is licensed
under the Creative Commons Attribution-Noncommercial-Share Alike 3.0 License. You are welcome to reproduce, circulate,
use and create derivative works from this provided that (a) it is not sold or incorporated into a commercial product, (b) it is
properly attributed to the ISO27k implementers' forum www.ISO27001security.com), and (c) derivative works are shared under
the same terms as this.).

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Internal Audit Procedure
Revision 1, 2007 September 25

Page 15 of 26

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ISO 27001 Implementers Forum
Author: Richard O. Regalado

Document History
Version

Date

Author

Update Description

0

2006 08 31

Richard O. Regalado

Initial issue.

1

2007 09 25

Richard O. Regalado

Updated Documentation
Administration portion on Page 1

Internal Audit Procedure
Revision 1, 2007 September 25

Page 17 of 26

1.0 Purpose

1.1
1.2

2.0 Scope

3.0
Responsibility

To ensure that the company continually operates in accordance with the
specified policies, procedures and external requirements in meeting
company goals and objectives in relation to information security.
To ensure that improvements to the ISMS are identified, implemented
and suitable to achieve objectives.

This procedure includes planning, execution, reporting and follow–up of an
internal ISMS audit and applies to all departments that form part of the company
information security management system.
3.1

Information Security Management Representative (ISMR)


3.2

Lead Auditor







3.3

Prepares an Audit Plan/Notification (F-IA-001) as basis for planning
the audit and for disseminating information about the audit.
Chairs the internal audit activities
Co-ordinates the audit schedule with concerned department/section
heads
Plans the audit, prepares the working documents and briefs the audit
team.
Consolidates all audit findings and observations and prepares internal
audit report.
Reports critical non-conformities to the auditee immediately.
Report to the auditee the audit results clearly and without delay.
Conducts the opening and closing meeting.

Audit Team




3.4

Appoints the Lead Auditor and the Audit Team. The Lead Auditor can
also be the ISMR.
Together with the Lead Auditor, reviews the corrective and preventive
actions and the follow-up audits done based on the internal audit
report submitted.
Maintains the confidentiality of the audit results.

Supports the Lead Auditor’s activities.
Performs the audit using the consolidated audit checklist.
Reports the non-conformities and recommends suggestions for
improvement
Retains the confidentiality of audit findings.
Acts in an ethical manner at all times.

Auditees

Receive the audit report and determine, initiate and follow-up the
corrective action.

ISO 27001 Implementers Forum
Author: Richard O. Regalado

4.0 Procedure
4.1 General

4.2 Planning
and Preparing
the Audit

4.1.1

An audit programme (F-IA-002) shall be created that contains all
scheduled and potential audits for the whole calendar year. This shall
include schedule of internal audits, audits done on suppliers, audit to be
performed by clients and 3rd-party audits, where appropriate.

4.1.2

Internal audit shall be scheduled twice a year or as the need arises.

4.1.3

Personnel who are independent of the current work or project shall
perform the internal audit.

4.1.4

All members of the Internal Audit Team shall be appointed by the ISMR

4.1.5

The Lead Auditor shall supervise the activity of the Audit Team.

4.1.6

An Audit Notification Memo is sent to the department/section to be
audited at least three (3) working days in advance of the audit.

4.2.1

An annual audit programme (F-IA-002) shall be prepared by the Lead
Auditor and approved by the President/CEO and is subject for revision in
accordance with changes in schedule.

4.2.2

From this audit programme, the Lead Auditor shall prepare the respective
audit plans.

4.2.3

The Audit Plan/Notification (F-IA-002) shall be prepared by the Lead
Auditor, reviewed and approved by the ISMR. It shall be communicated
to the auditors and the auditees. It shall be designed to be flexible in
order to permit changes based on the information gathered during the
audit. The plan shall include:

Audit objective and scope
Department/Section and responsible individuals in charge.
Audit team members. The number of auditors depends on the audit
area size.
 Type of management system to be audited
Date, place, time of the audit and distribution date of the audit report


4.3 Pre-audit
meeting

Pre-Audit meeting between the ISMR, Lead Auditor and auditors shall be carriedout not later than one day prior to the audit proper. Objectives are as follows:

4.4 Opening
meeting

To ensure the availability of all the resources needed and other logistics
that may be required by the auditor.
The scope of the audit is verified from the Audit Plan

Opening meeting, where deemed appropriate by the ISMR and Lead Auditor, shall
be held on the day of the audit but before the audit proper. The following may be
discussed during the opening meeting:
 The purpose and scope of the audit.
 Confirmation of the audit plan
Clarification of other matters must be settled before the audit takes place.

Internal Audit Procedure
Revision 1, 2007 September 25

Page 19 of 26

4.5 Audit
Execution

The auditors will perform the internal audit using several checklists that are
described herewith:
-

Internal Audit Checklist/Observation Form (F-IA-03) – contains specific
items that are particular to the organizational unit to be audited. The
assigned auditors are responsible for generating questions using this
form.

-

Systemic Requirements Checklist (F-IA-04) – contain items relating to the
requirements of ISO 27001:2005

-

Control Requirements Checklist (F-IA-05) – contain items pertaining to
controls found in the Appendix A of ISO 27001:2005

Audit findings are collected through interviews, examination of documents and
observation of activities and conditions in the areas of concern and will be written
on the above-mentioned checklists.
Evidences suggesting non-conformities should be noted if they seem significant,
even though not covered by the checklist. Other objective evidence and/or
observations that may reflect positively or negatively on the information security
management system shall also be listed on the space provided for on the abovementioned checklists.
4.6 Audit
Reporting

4.6.1

The auditors shall have a wash-up meeting after the audit. Agenda
includes:





Review and analysis of findings
Consolidation of all findings including grouping and tabulation.
Classification of findings.
Preparation of recommendation and audit report
Classification of findings (see below 4.6.4)
Preparation of recommendation and audit report

4.6.2

The audit team shall review all of their findings whether they are to be
reported as non-conformities or as observations. Audit finding should
likewise be supported by objective evidence.

4.6.3

The Lead Auditor consolidates all the audit findings for
of the audit report.

4.6.4

Classification of findings shall be:

the preparation

Major non-conformity – This pertains to a major deficiency in
the
ISMS. A non-conformity also pertains to one or more element
of
the ISO 27001 is not implemented. Non-conformities have a direct
affect on information security specifically on the
preservation of
confidentiality, integrity and availability of
information assets.

Minor non-conformity – A minor deficiency. One or more elements of
the ISMS is/are only partially complied. Minor non- conformity has an
indirect affect on information security.
Note: Both major and minor non-conformities shall require
appropriate corrective actions to be documented on the
NCPAR form.

ISO 27001 Implementers Forum
Author: Richard O. Regalado

4.6 Audit
Reporting
(continued)

Improvement potential – A hint for improvement which may or
not be implemented by the auditee.

may

Note: Improvement potentials which pertain to an
information security weakness shall required appropriate
preventive actions to be documented on the NCPAR form.

4.6.5

The Lead Auditor shall prepare a standard internal audit Report (F-IA-06)
containing the following information.








4.6.6

Audit Reference Number
Date of Audit
Department/Section Audited/Process Name
Name of Auditee and auditors
Statement of findings (all non conformities found)
Reference to the information security management system and
standard
Corrective and Preventive Actions with completion date
Follow-up actions for non conformities
Verification of follow-up actions

The auditors shall follow a code of conduct in the manner of reporting as
stated in this document.


4.7 Closing
Meeting

Positive findings – Findings that pertains to processes and/or
systems that goes beyond what is being required of the
standard.

The report should be concise but factual and presented in a
constructive manner.
The findings should be within the scope of audit and shows the
relationship of the standard used.
The report should not show bias by the individual auditor.

4.6.7

The Lead Auditor shall issue a formal Audit Report to the ISMR (if the
ISMR is not the Lead Auditor).

4.6.8

The internal audit report shall be maintained and controlled by the ISMR
in accordance with the Control of Records Procedure.

The Lead Auditor shall preside over the closing meeting attended by the
audit team and the auditees.
The auditors shall report their findings, observations and
recommendations.
The auditors summarise the good points before saying non-conformities.
Both parties shall safeguard the confidentiality of the internal audit report
All queries and clarifications are resolved.




Internal Audit Procedure
Revision 1, 2007 September 25

Page 21 of 26

4.8
Corrective
Action Followup

4.9 Audit
Follow-up

4.10 Auditors’
Qualifications

4.8.1

The auditor is only responsible for identifying the non-conformities.

4.8.2

The auditees are responsible for correcting the reported non-conformities.

4.8.3

Approved corrective actions shall be based on the agreed time scale.

4.8.4

The Lead Auditor shall make a follow-up audit to check the
implementation of corrective action as stated on the Nonconformity/Corrective and Preventive Action report or NCPAR. Normally,
the audit procedure is followed. The frequency of follow-up depends on
the results of audits.

4.8.5

The Lead Auditor shall make a second follow-up to verify the
effectiveness of the established corrective or preventive actions. Second
follow-up shall be performed not earlier than three (3) months and not
later than four (4) months after the date of implementation verification
(see 4,8.4)

4.8.6

Lead auditor shall issue a new NCPAR if corrective actions are:
not implemented on the committed date (see 4.8.4)
not effective (see 4.8.5)

4.8.7

“Re-issue” shall be noted on the remarks column of the NCPAR log if any
of the situations in 4.86 become apparent.

The ISMR will meet with the auditors and take overall responsibility for follow-up
activities of audit results with the auditees. Follow-up action will not be considered
complete until all corrective actions or measures have been implemented and the
status has been reported to the Lead Auditor.
4.10.1 Personal attributes
Auditors shall possess personal attributes to enable them to act in
accordance with the principles of auditing.
An auditor should be:
a)
b)
c)
d)
e)
f)
g)
h)
i)

ethical, i.e. fair, truthful, sincere, honest and discreet;
open-minded, i.e. willing to consider alternative ideas or points of
view;
diplomatic, i.e. tactful in dealing with people;
observant, i.e. actively aware of physical surroundings and
activities;
perceptive, i.e. instinctively aware of and able to understand
situations;
versatile, i.e. adjusts readily to different situations;
tenacious, i.e. persistent, focused on achieving objectives;
decisive, i.e. reaches timely conclusions based on logical
reasoning and analysis; and
self-reliant, i.e. acts and functions independently while interacting
effectively with others.

ISO 27001 Implementers Forum
Author: Richard O. Regalado

4.10 Auditors’
Qualifications
(continued)

4.10.2 General knowledge and skills of an ISMS auditor
Auditors should have knowledge and skills in the following areas.
a)

Audit principles, procedures and techniques: to enable the auditor
to apply those appropriate to different audits and ensure that
audits are conducted in a consistent and systematic manner. An
auditor should be able
 to apply audit principles, procedures and techniques,
 to plan and organize the work effectively,
 to conduct the audit within the agreed time schedule,
 to prioritize and focus on matters of significance,
 to collect information through effective interviewing, listening,
observing and reviewing documents, records and data,
 to understand the appropriateness and consequences of
using sampling techniques for auditing,
 to verify the accuracy of collected information,
 to confirm the sufficiency and appropriateness of audit
evidence to support audit findings and conclusions,
 to assess those factors that can affect the reliability of the
audit findings and conclusions,
 to use work documents to record audit activities,
 to prepare audit reports,
 to maintain the confidentiality and security of information, and
 to communicate effectively, either through personal linguistic
skills or through an interpreter.

b)

Management system and reference documents: to enable the
auditor to comprehend the scope of the audit and apply audit
criteria. Knowledge and skills in this area should cover:
 interaction between the parts of the management system,
 ISMS standards, applicable procedures or other documents
used as audit criteria,
 recognizing differences between and priority of the reference
documents,
 application of the reference documents to different audit
situations, and
 information systems and technology for, authorization,
security, distribution and control of documents, data and
records.

d)

Organizational situations: to enable the auditor to comprehend
the organization’s operational context. Knowledge and skills in
this area should cover:
 organizational size, structure, functions and relationships,
 general business processes and related terminology, and
 cultural and social customs of the auditee.

e)

Applicable laws, regulations and other requirements relevant to
the organization: to enable the auditor to work within, and be
aware of, the requirements that apply to the organization being
audited. Knowledge and skills in this area should cover
 local, regional and national codes, laws and regulations,
 contracts and agreements,
 international treaties and conventions, and
 other requirements to which the organization subscribes.

Internal Audit Procedure
Revision 1, 2007 September 25

Page 23 of 26

4.11 Lead
Auditors’
Qualifications

4.11.1 Generic Knowledge and Skills of a ISMS Lead Auditor
Audit team leaders should have additional knowledge and skills in audit
leadership to facilitate the efficient and effective conduct of the audit. An
audit team leader should be able:






to plan the audit and make effective use of resources during the audit,
to represent the audit team in communications with the audit
client
and auditee,
to organize and direct audit team members,
to provide direction and guidance to auditors-in-training,
to lead the audit team to reach the audit conclusions,
to prevent and resolve conflicts, and
to prepare and complete the audit report.

4.11.2 Specific Knowledge and Skills of ISMS Auditors
Information security management system auditors should have
knowledge and skills in the following areas.
Information security-related methods and techniques: to enable the
auditor to examine information security management systems and to
generate appropriate audit findings and conclusions. Knowledge and
skills in this area should cover


Information security terminology,
Information security management principles and their application, and
Information security management tools and their application

Processes and products, including services: to enable the auditor to
comprehend the technological context in which the audit is being
conducted. Knowledge and skills in this area should cover:
 industry-specific terminology,
technical characteristics of processes and products, including services, and
industry-specific processes and practices.
5.0 Records

Audit programme
Audit plan/Notification
Audit checklist/Observation sheet
Systemic requirements checklist
Control requirements checklist
Internal audit Report
Non-conformity/Corrective and Preventive Action report
or NCPAR

F-IA-01
F-IA-02
F-IA-03
F-IA-04
F-IA-05
F-IA-06
F-IA-07

Documentation Administration
This work is copyright © 2007, Richard O. Regalado and ISO27k implementers' forum, some rights reserved. It is licensed
under the Creative Commons Attribution-Noncommercial-Share Alike 3.0 License. You are welcome to reproduce, circulate,
use and create derivative works from this provided that (a) it is not sold or incorporated into a commercial product, (b) it is
properly attributed to the ISO27k implementers' forum www.ISO27001security.com), and (c) derivative works are shared under
the same terms as this.).

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ISO 27001 Implementers Forum
Author: Richard O. Regalado
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