Training Module
Auditing Internal Audit & Assurance
Assess whether internal audit and related assurance mechanisms cover risk credibly and provide meaningful assurance
Overview
Internal audit is usually the central assurance mechanism explicitly required in ISO management systems, but it rarely operates in isolation. Related assurance mechanisms should reinforce risk awareness, test system effectiveness, and support organisational learning.
In practice, internal audit programs and related assurance mechanisms often focus on schedules, routines, and procedural compliance while avoiding difficult questions about effectiveness, governance, and systemic weaknesses. This module develops the capability to audit whether internal audit and related assurance mechanisms credibly evaluate management system performance. Participants first review how internal audit and adjacent assurance mechanisms are expected to function within management systems and then learn how auditors test risk-based coverage, independence, findings quality, and follow-up effectiveness.
Applicable environments
This module is intended for auditors working with organisations operating a management system based on an ISO standard following the high-level structure such as ISO 9001, ISO 14001, ISO 22301, ISO/IEC 27001, ISO/IEC 27701 or ISO/IEC 42001. It focuses on requirements shared by these ISO standards.
Target audience
Aspiring auditors who want to audit management systems following best practices
Practising management system auditors who want to strengthen their audit knowledge, judgement, and effectiveness
Decision support
Is this module for you?
Agenda
Foundations of internal audit and assurance in management systems
What effective auditing of internal audit and assurance mechanisms looks like
Testing risk-based audit program coverage
Building the audit evidence trail across internal audit and assurance mechanisms
Detecting internal audit and assurance failure patterns
Judging credibility of internal oversight and assurance
Case-based audit simulation
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Learning outcomes
Key outcomes
Assess whether internal audit and related assurance mechanisms credibly evaluate management system performance and risks
Test risk-based audit program coverage against organisational priorities and critical processes
Judge whether internal audit and related assurance mechanisms provide meaningful assurance and oversight
Additional capabilities
Detect common internal audit and assurance failure patterns such as procedural routines or weak findings
Trace internal audit and related assurance mechanisms from planning through findings and follow-up
Select meaningful sampling targets when auditing internal audit records
Formulate defensible audit conclusions on internal audit and assurance effectiveness
Materials
Learning materials
Slide deck
Participant workbook
Templates & tools
Practical, reusable artefacts to apply the module directly to your organisation.
Internal audit and assurance review guide
Checklist for internal audit and assurance documentation
Sampling guide for audit and assurance records
Audit analysis worksheets
Failure pattern library
Supporting AI prompt set
Confirmation
Certificate of completion
Module ID
HAM-AG-A-08
Discipline
ISO standard
Standard clause
9: Performance evaluation
Domains
Target audience
Public delivery
Live virtual
Duration
7 h
List price
CHF 550
Excl. VAT. VAT may apply depending on customer location and status.
Delivery
Live virtual delivery
This module is delivered live online and combines conceptual framing, discussion, case work and direct interaction with the instructor.
A public cohort is currently not scheduled. If you register your interest, we will notify you when a new public cohort is scheduled or suitable delivery options become available.
Custom delivery options
For organisations with specific constraints or learning objectives, the module can be adapted in format or scope, including in-house delivery and contextualised case material.
For an optimal learning experience
Prerequisites & preparation
This module is designed as part of a modular training approach. Topics are deliberately distributed across modules and are not repeated in full, in order to avoid unnecessary redundancy. Each module is self-contained and can be taken on its own. Where prior knowledge or experience is helpful, this is indicated below so you can decide whether any preparation is useful for you.
Assumed background
This module assumes participants can perform basic audit activities and apply evidence-based judgement.
Helpful background includes:
General understanding of management systems and organisational governance structures
Ability to follow audit trails across audit records and operational evidence
Basic familiarity with internal audit processes and audit program documentation
Preparatory modules
Foundational modules (depending on background)
Useful if you are new to the underlying concepts or want a shared baseline before attending this module.
Supporting modules (optional)
Helpful if you want to deepen related skills, but not required to participate effectively.
