Standard
Internal Audit Standard
This standard establishes the requirements, principles, and operational framework governing the internal audit function within the GRC programme. It defines how internal audits are planned, conducted, reported, and followed up to provide objective assurance that controls are designed appropriately and are operating effectively.
- Type
- Standard
- Version
- 1.2.13
- Date
- 2026-10-27
- Owner
- Chief Audit Executive
- Approving authority
- Governance Library Maintainer
- Classification
- Public
- Confidentiality
- Public
- Category
- Compliance Management
- Review frequency
- Annual and upon material audit methodology or regulatory change
- Licence
- CC BY-SA 4.0
Read the full text on GitHub (opens in a new tab)
Outline
- Table of contents
- 1. Purpose and scope
- 2. Governance
- 3. Audit principles
- 4. Audit programme management
- 5. Audit types
- 6. Audit lifecycle
- 7. Finding classification
- 8. Audit evidence requirements
- 9. Auditor competency requirements
- 10. Relationship to CAPA procedure
- 11. Framework alignment
Frameworks it maps to
- ISO/IEC 27001:2022
- ISO 19011:2026
- COBIT 2019
- CSA Cloud Controls Matrix
- NIST Cybersecurity Framework 2.0
- BASC International Norm V6-2022
Related documents
- Audit Planning Procedurecompliance
- Corrective and Preventive Action (CAPA) Procedurecompliance
- Compliance, Audit, and CAPA Management Policycompliance
- Audit Evidence Package Templatecompliance
Next
All Documents