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The audit plan is written considering all departments, processes, and/or locations included in the ISMS scope (all scope must be audited). Starting from these you can decide to perform a single audit to cover all scope, or multiple audits considering smaller parts of the scope on each one, to verify compliance with the standard's requirements as well as with other requirements established in the ISMS.
This article will provide you further explanation about audit plan:
- How to make an Internal Audit checklist for ISO 27001 / ISO 22301 https://advisera.com/27001academy/knowledgebase/how-to-make-an-internal-audit-checklist-for-iso-27001-iso-22301/
These materials will also help you regarding audit plan:
- ISO Internal Audit: A Plain English Guide https://advisera.com/books/iso-internal-audit-plain-english-guide/
- ISO 27001:2013 Internal Auditor Course https://advisera.com/training/iso-27001-internal-auditor-course/
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Oct 12, 2017