Checklist during an internal audit

Answer:
It is not mandatory, I mean, a checklist during the internal audit can be a best practice, but it is not mandatory, so the external auditor cannot raise a non-conformity about this (he can raise a non conformity if you for example don’t have an internal audit program).

You can see a complete list of mandatory documents (and non mandatory) here “List of mandatory documents required by ISO 27001 (2013 revision)” : https://advisera.com/27001academy/knowledgebase/list-of-mandatory-documents-required-by-iso-27001-2013-revision/

Anyway, if you want to develop a checklist for the internal audit, this article can help you “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/

Finally, Finally, these materials will help you to know more about the internal audit:
- free online training ISO 27001 Internal Auditor Co urse https://advisera.com/training/iso-27001-internal-auditor-course/
- book Secure & Simple: A Small-Business Guide to Implementing ISO 27001 On Your Own https://advisera.com/books/secure-and-simple-a-small-business-guide-to-implementing-iso-27001-on-your-own/