What is an internal audit

An internal audit is a thorough investigation within your organization into the proper and reliable functioning of the business processes and ways of working. For standards ISO 9001 and ISO 27001 it is a mandatory part of continuous improvement to periodically carry out an internal audit. In addition, it is stated that the internal auditor must be objective and impartial. This means that the internal audit is not carried out by anyone involved.

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In practice, we often see that an internal audit is carried out annually. On the basis of an audit plan, all components are assessed and tested. The internal audit is used as a dress rehearsal for the external audit. Depending on the size of the organization, an internal audit takes 1 day to sometimes a few weeks.

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The purpose of an internal audit

The purpose of the internal audit is to investigate whether the management system meets the requirements of the standard, including the additional requirements that the organization has imposed on itself. It is nice to see that you meet the requirements, but identifying deviations and areas for improvement for the organization is much more valuable. This way, these points can be addressed in time for the external audit.

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What does an internal audit look like?

During an internal audit, we look for improvements for the management system of your organization. The internal auditor must be objective and impartial. This means that the internal audit may not be carried out over parts of the management system by someone who is responsible or involved in them themselves. You often see that organizations outsource this to an external organization. According to the standard, this is allowed. In fact, this makes the audit more valuable because of the experience and knowledge of management systems and processes that an external consultant has.

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Perform an internal audit

Step-by-step plan:

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1. Planning and preparation: The scope of the audit is determined. The departments and processes involved are set up. After that, an audit plan with an agenda will be created that will be sent to you. So you know exactly what to expect.
2. Review documentation: All relevant documentation such as policy documents, procedures, forms, and reports are reviewed.
3. Interview: Employees involved in the audited processes are interviewed. This is to gain insight into how the processes are executed.
4. Perform observations: Processes are observed on site to verify that they match the documentation and interviews.
5. Record findings: All findings are noted, including strengths and areas for improvement. This is recorded in an audit report.
6. Prepare a report: A report is drawn up with the deviations and recommendations, including an action plan for implementing the recommendations.
7. Follow-up: Together, we monitor the implementation of the deviations and check whether the recommendations have been implemented.

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What is the difference between an internal and external audit?

• Internal auditors perform internal audits. This means that the internal audit may not be carried out by anyone who is involved. External audits are carried out by a certifying body.
• An internal audit is aimed at improving the internal organization. An external audit ensures that an organization demonstrates that it meets specific requirements and laws and regulations. The purpose of this audit is certification.

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What types of audits are there?

In addition to the possibility to carry out an internal audit of the standard, there are also other types of audits:

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• Audit objective: These audits are aimed at controlling an organization's financial information and accounting.
• Process-oriented audit: These audits are aimed at evaluating the efficiency and effectiveness of an organization's business processes.
• Audit theme: These audits focus on a theme, for example assessing an organization's IT systems, processes and security or checking financial information.
• Compliance audit: These audits are aimed at checking whether the organization complies with internal and external regulations, standards and legislation.

In short

Prevent external audit stress by preparing yourself properly with an internal audit. Let professional consultants do the internal audit execute. This ensures that the management system is tested effectively and independently. This increases the chance to encounter points for improvement on time and to implement them within the organization. Check out our internal audit.