White Paper: Internal Auditing: Expectations, Implementation and Optimization
This white paper focuses on internal auditing programs, demonstrating how organizations can keep their systems working effectively, by becoming their own worst critic to drive needed continual improvement.
If we consider the certification process as a final exam, an internal audit would be the pre-exam and the continuing education requirements, charged with keeping an organization sharp. The internal audit reviews the effective implementation of an organization’s management system (quality, environmental, information security, etc.) against the company-defined documented information (e.g. its manual, procedures or the international standard). To keep things on the right track, and avoid costly mistakes, an organization should implement an internal audit program.