HomePostsIIA-Australia Factsheet – Internal Audit versus Auditing ISO Management Systems
IIA-Australia Factsheet - Internal Audit versus Auditing ISO Management Systems
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Author
IIA-Australia
Date
2022
Topics Explored
Internal Audit
Format
Factsheet
Extract/Description
This factsheet compares and contrasts the activities of internal audit and of the internal review of management systems.
Key Points
Management system audits are conducted according to ISO 19011. These standards, while consistent with the Internal Auditing Standards, do not fully meet their requirements.