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ISO 19011 is an international standard that sets forth guidelines for management systems auditing. The current version is ISO 19011:2018. It is developed by the International Organization for Standardization (ISO). Originally it was published in 1990 as ISO 10011-1 and in 2002 took the current ISO 19011 numbering.
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. [1]
The main benefit from achieving the ISO/IEC 27001 Lead Auditor certification is the recognition that the individual has the required skills in information security, the ISO/IEC 27001 standard, and the audit methods and techniques based on ISO 19011. The main ISO/IEC 27001 auditor certifications normally follow these designations:
The Institute of Internal Auditors, a global professional audit standards body, has issued practice advisory 2330-1 stating the goals of audit working papers are to: [1] Document the planning, performance, and review of audit work; Provide the principal support for audit communication such as observations, conclusions, and the final report;
A number of other soft benefits have been claimed for organisations performing control self-assessment. These include a better understanding of business operations (by both management and operational staff); stronger awareness of risk practices; a reinforced corporate governance regime and internal audit efficiency improvements. [4] [20]
Most publicly traded corporations typically have an internal auditing department, led by a chief audit executive ("CAE"), with lead internal auditors managing small teams of internal auditors for one audit engagement. [1] Lead auditor is a position between senior auditor and head of division.