Factsheet - Internal Audit Compared to ISO Management Systems Auditing

Factsheet

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Author

IIA-Australia

Date

2025

Topics Explored

Internal Audit, Internal Audit Management

Format

Factsheet

Extract/Description

This factsheet compares and contrasts the activities of internal audit and of the internal review of management systems.

Key Points

1. Management system audits are conducted according to ISO 19011. These standards, while consistent with the Internal Auditing Standards, do not fully meet their requirements.

Relevant Industries

All

Level of Assumed Knowledge

Intermediate

Aligned to Global Internal Audit Standards

Yes