Internal Audit Report Template

[Organization Name] Information Security Management System Internal Audit Report

Audit Information

Executive Summary

Overall Conclusion: [Conforming / Non-Conforming / Conforming with Minor Issues]

Summary: [Brief 2-3 paragraph summary of the audit, overall assessment, key findings, and areas of strength]

Findings Summary:

• Major Nonconformities: [#]
• Minor Nonconformities: [#]
• Observations: [#]
• Positive Findings: [#]

Overall Assessment: [Brief statement on the effectiveness of the audited area and readiness for certification or continued operation]

Audit Scope and Objectives

Scope

Audit Criteria:

• ISO/IEC 27001:2022 Clauses: [List clauses audited]
• ISO/IEC 27001:2022 Annex A Controls: [List controls audited]
• Organization Policies: [List applicable policies]
• Organization Procedures: [List applicable procedures]

Organizational Units/Locations Audited: [List departments, locations, or processes audited]

Period Covered: [Time period of records/activities reviewed]

Exclusions: [Any specific exclusions from scope]

Objectives

The objectives of this audit were to:

1. Verify conformity of the ISMS to ISO 27001:2022 requirements
2. Assess the effectiveness of implemented security controls
3. Evaluate compliance with organizational ISMS policies and procedures
4. Identify opportunities for improvement
5. Verify closure of findings from previous audits

Audit Approach and Methodology

Audit Methods Used:

• Document and record reviews
• Interviews with process owners and personnel
• Observation of processes and physical facilities
• Technical testing of security controls
• Sampling of records and logs

Opening Meeting: [Date and time] Closing Meeting: [Date and time]

Personnel Interviewed: [List names and titles of key personnel interviewed]

Documents Reviewed: [List key documents reviewed, e.g., policies, procedures, risk assessments, SOA, etc.]

Records Sampled: [Brief description of records sampled, e.g., "20 user accounts reviewed for password compliance", "3 months of backup logs reviewed", etc.]

Detailed Findings

Major Nonconformities

[If none, state: "No major nonconformities were identified during this audit."]

Finding #: [e.g., MNC-2024-Q3-001]

ISO 27001 Reference: [Clause/Control number and title]

Requirement: [Clear statement of the ISO 27001 or policy requirement that is not being met]

Nonconformity: [Clear, specific description of what was found that does not meet the requirement]

Objective Evidence: [Specific examples with dates, names, systems, documents reviewed, interviews conducted, observations made]

Impact: [Explanation of the risk or impact of this nonconformity]

Auditee Response: [To be completed by process owner]

• Root Cause:
• Corrective Action:
• Responsible Person:
• Target Completion Date:

Auditor Verification: [To be completed after corrective action]

• Verification Date:
• Verification Method:
• Status: [Closed / Remains Open]

[Repeat for each major nonconformity]

Minor Nonconformities

[If none, state: "No minor nonconformities were identified during this audit."]

Finding #: [e.g., NC-2024-Q3-001]

ISO 27001 Reference: [Clause/Control number and title]

Requirement: [Clear statement of the requirement]

Nonconformity: [Description of the issue]

Objective Evidence: [Specific examples with details]

Impact: [Why this matters]

Auditee Response:

• Root Cause:
• Corrective Action:
• Responsible Person:
• Target Completion Date:

Auditor Verification:

• Verification Date:
• Verification Method:
• Status:

[Repeat for each minor nonconformity]

Observations (Opportunities for Improvement)

[If none, state: "No observations were noted during this audit."]

Observation #: [e.g., OBS-2024-Q3-001]

Area: [Process or control area]

Observation: [Description of the observation or opportunity for improvement]

Rationale: [Why this could be improved or what benefit improvement would bring]

Recommendation: [Suggested improvement]

Auditee Response: [Optional - action to be taken if desired]

[Repeat for each observation]

Positive Findings

[Note areas of excellent implementation, good practices, or innovative approaches]

Positive Finding #1: [Description of good practice or excellent implementation]

Why This is Notable: [Explanation of what makes this a good practice worth highlighting]

Recommendation: [Consider sharing this practice with other areas of the organization if applicable]

[Repeat for each positive finding]

Follow-Up on Previous Audit Findings

[If this audit included follow-up on previous findings, document the status]

Areas Audited and Conformity Assessment

[Continue for all areas audited]

Trends and Systemic Issues

[Identify any patterns across findings or systemic issues that span multiple areas]

Observations:

• [e.g., "Documentation in general is comprehensive, but version control could be more consistent across different document types"]
• [e.g., "Strong technical controls, but some procedural controls rely heavily on manual processes which create risk of human error"]

Recommendations:

• [High-level recommendations for addressing trends]

Progress Since Previous Audit

[If applicable, compare current audit results to previous audits]

Previous Audit: [Date and Reference]

Improvements Noted:

• [List key improvements since last audit]

Recurring Issues:

• [Note any issues that persist from previous audits]

Overall Progress: [Summary assessment of progress]

Conclusions and Recommendations

Conclusions

[Overall assessment of the audited areas. Examples:]

"The [audited area/process] demonstrates substantial conformity with ISO 27001:2022 requirements. The ISMS is effectively implemented in this area, with [#] minor nonconformities and [#] observations identified. The minor nonconformities do not significantly impact the overall effectiveness of the ISMS but should be addressed to ensure full compliance."

"Controls in this area are generally well-designed and operating effectively. The identified observations provide opportunities to further strengthen the ISMS."

Recommendations

Immediate Actions Required:

1. [Address major nonconformities if any]
2. [Address critical risks identified]

Short-term Actions (within 30 days):

1. [Address minor nonconformities]
2. [High-priority observations]

Long-term Improvements:

1. [Strategic improvements]
2. [Process enhancements]

Auditor Statement

This audit was conducted in accordance with [Organization Name] Internal Audit Procedure and ISO 19011:2018 Guidelines for Auditing Management Systems.

The audit was conducted objectively and impartially. All findings are based on objective evidence gathered during the audit. The audit team maintained independence from the audited processes.

Lead Auditor Signature: _________________________ Date: _____________

[Name], Lead Auditor

Audit Team Members:

• [Name], Auditor - Signature: _________________________ Date: _____________
• [Name], Auditor - Signature: _________________________ Date: _____________

Management Acknowledgement

The findings of this audit have been reviewed and acknowledged.

Process Owner/Auditee: _________________________ Date: _____________

[Name and Title]

Information Security Manager: _________________________ Date: _____________

[Name]

Top Management: _________________________ Date: _____________

[Name and Title]

Appendices

Appendix A: Audit Plan

[Attach the audit plan that was followed]

Appendix B: Opening Meeting Attendance

[List attendees at opening meeting]

Appendix C: Closing Meeting Attendance

[List attendees at closing meeting]

Appendix D: Documents Reviewed

[Detailed list of all documents reviewed during audit]

Appendix E: Records Sampled

[Detailed list of records sampled with dates and reference numbers]

Appendix F: Interview Notes

[Sanitized summary of interview topics - detailed notes kept separately if confidential]

End of Report

Next Lesson: Learn about Management Review requirements (Clause 9.3) and how to conduct effective reviews.