9.2.2 Internal audit programme
The organization shall plan, set up, run and keep up one or more audit programmes, covering how often audits happen, how they are done, who is responsible, what planning they need and how results are reported, with weight given to how important each process is and to what earlier audits found. For every audit it shall set the criteria and scope, choose auditors and run the audit so that the process stays objective and impartial, make sure the findings reach the managers concerned, and keep documented evidence that the programme was carried out and of what the audits found.
Source: ISO/IEC 27701:2025, 9.2.2. 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/IEC 27701:2025 in the compliance library.
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
- Reports to relevant management and documented results · Policy repository / GRC workspace
governing documentDocuments that govern the control
- Audit programme with frequency, methods, responsibilities and reporting · Policy repository / GRC workspace
- Audit criteria and scope per audit · Policy repository / GRC workspace
- Auditor independence from the areas audited · Policy repository / GRC workspace
First move
Common gaps auditors find
- Privacy lead auditing their own processes
- Programme that never weights higher-risk processing activities
- Audit results not reaching the management that owns the processing
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