IIA-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

    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

Beginner