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Internal Audit - choice of auditor

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Frank Van Heyghen Created:   Apr 22, 2020 Last commented:   Apr 24, 2020

Internal Audit - choice of auditor

Is it typical in smaller companies (50-100 employees) that for the internal audit an external auditor is being hired?  Or should you be thinking of somebody internally in the first place anyhow?

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ISO 27001 DOCUMENTATION TOOLKIT

Step-by-step implementation for smaller companies.

ISO 27001 DOCUMENTATION TOOLKIT

Step-by-step implementation for smaller companies.

Expert
Rhand Leal Apr 24, 2020

ISO 27001 does not prescribe who the internal auditor should be, so both approaches for choosing the internal auditor are acceptable.

You can train your employees to get the competence in ISO 27001 internal auditing to perform this job. If this person works in the department that needs to be audited, to avoid conflict of interest you can train the second auditor that will audit only this department where the first auditor performs his/her regular job.

This article will provide you a further explanation about performing an internal audit:

These materials will also help you regarding performing internal audit:

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