What evidence do auditors commonly ask for on 9.2 Internal audit?

Audit programme and completed audit reports; Auditor independence evidence; Findings tracked to closure.

What is the most common gap auditors find on 9.2?

Audits performed by the people who run the BCMS

ISO 22301:2019 · Performance evaluation, ISO 22301:2019

`9.2` Internal audit

Audit the BCMS internally on a planned basis, and run the audit programme that makes those audits objective, competent and consequential.

Source: ISO 22301:2019, 9.2. The statement above is our statement of the clause, read from the published text and cited so you can check it against the official text, not the instrument verbatim. Open ISO 22301:2019 in the compliance library.

artefacts

held by a system

at each review

hard

to go live

Policy repository / GRC workspace

where the evidence lives

teal = a system already holds it · olive = produced at each review. To go live: easy when half or more of the artefacts are already held by a system, moderate from a quarter to a half, hard below a quarter.

These are the artefacts auditors commonly ask for on this requirement, our guidance rather than text from the standard. Your assessor decides what is sufficient in your context, and asks for samples across the period when a report covers one.

system holds itEvidence a system already holds

none for this control

periodic reviewEvidence produced at each review

Audit programme and completed audit reports · Policy repository / GRC workspace
Auditor independence evidence · Policy repository / GRC workspace

governing documentDocuments that govern the control

Findings tracked to closure · Policy repository / GRC workspace

First move

No system holds this evidence for you: it is people and documents. Reminders and routing to the owner still save time. Put the document under version control with an owner and review date, and log each review as a record with reviewer and date.

Common gaps auditors find

Audits performed by the people who run the BCMS
Programme planned but not completed, with deferrals unescalated
Findings closed on assertion rather than on verified action

Do this for your whole sheet

Paste the rows you run your controls from and get this mapping for every control at once, with the periodic-review ones flagged and a first move per row. No account for the first run.

Build my evidence sheet

9.1 Monitoring, measurement, analysis and evaluation · 9.2.1 General