ISO Internal Audit Checklist

The audit program is established, including frequency, methods, responsibilities, and planning requirements

The scope of the specific audit has been defined, including processes, locations, and periods covered

Selected auditors meet competence and independence criteria regarding the audited area

An audit plan with objectives, criteria, schedule, and list of documents to review has been prepared

Previous audit findings and the status of pending corrective actions have been reviewed

The opening meeting with those responsible for the audited area has been held

Objective evidence is collected through interviews, activity observation, and review of documents and records

Audit findings are evaluated against defined audit criteria and classified as conformity, nonconformity, or observation

Identified nonconformities include specific evidence and reference to the breached clause or requirement

Preliminary findings are communicated to the auditee before the closing meeting to verify understanding

The audit report includes objectives, scope, criteria, findings, and conclusions

Nonconformities are clearly documented with sufficient and traceable evidence

The report is distributed to top management and those responsible for audited areas within the established timeframe

Improvement opportunities identified during the audit are included, differentiated from nonconformities

Corrective actions implemented for each nonconformity are verified, including root cause analysis

The effectiveness of corrective actions taken is verified, not just their implementation

Follow-up results are recorded and feed into the planning of the next audit cycle

The need for additional audits is evaluated when nonconformities are systemic or critical

Audit program indicators (coverage, plan compliance, finding trends) are reported to management