ISO 27001 ISO-IEC-27001-Lead-Auditor Book

The correct answer is A, because internal and external audits serve different but complementary purposes within an ISO/IEC 27001-based ISMS. Internal audits are conducted by or on behalf of the organization to regularly assess the effectiveness, conformity, and continual improvement of the ISMS. Their results help management identify weaknesses, risks, and opportunities for improvement before they become systemic issues.

ISO/IEC 27001 requires organizations to conduct internal audits at planned intervals to ensure the ISMS conforms to both internal requirements and the standard. These audits provide valuable input into management reviews, corrective actions, and readiness for external audits. In this way, internal audits act as an early warning and improvement mechanism.

External audits, conducted by an independent certification body, rely partly on the maturity demonstrated through internal audit outcomes. They verify whether the organization’s ISMS meets ISO/IEC 27001 requirements and whether internal audits are effective and properly implemented.

Option B is incorrect because internal audits are not passive reviews of external audit outputs; they are independent assessments with their own scope and objectives. Option C is incorrect because the roles are reversed: internal audits focus on ongoing internal improvement, while external audits focus on certification conformity.

Therefore, internal audits directly support and complement external audits by strengthening ISMS readiness and effectiveness.

The correct answer is A, because ISO/IEC 27001 and ISO 19011 require internal audits to be objective and impartial, but they do not impose an absolute prohibition on individuals holding both operational and audit roles. What is required is that auditors do not audit their own work and that conflicts of interest are avoided.

In smaller organizations, it is common for staff to perform multiple roles. ISO 19011 recognizes this reality and allows auditors to conduct internal audits provided they are independent of the activities being audited. Clearly documented job descriptions, role separation, and audit assignment controls help ensure impartiality.

Option B is incorrect because ISO standards do not mandate a fixed “cooling-off” period such as one year. The key consideration is whether the auditor is independent of the audited activities, not the passage of time. Option C is incorrect because it imposes an unrealistic and unnecessary restriction, especially for small or medium-sized organizations.

Objectivity is achieved through planning, role separation, competence, and management oversight, not by rigid role exclusion rules. Therefore, allowing auditors to perform unrelated operational roles with proper safeguards is acceptable and standards-compliant.

The major nonconformity related to storing sensitive information in removable media justifies the unfavorable recommendation for certification. This issue directly contradicts the information classification scheme's stipulations, indicating a significant oversight in enforcing the ISMS policies.

The purpose of a follow-up audit is to verify the completion and effectiveness of corrective actions taken by the auditee in response to the nonconformities identified in a previous audit1. A follow-up audit is a type of audit that is conducted after an initial audit, and it focuses on the specific areas where nonconformities were found and corrective actions were agreed upon2. A follow-up audit can be conducted as a separate audit or as part of a scheduled audit, depending on the nature and severity of the nonconformities and the audit programme objectives3.

The other options are not the purpose of a follow-up audit, but rather the purpose of other types of audits. For example:

•Option A is the purpose of a performance audit, which is a type of audit that evaluates the effectiveness of the management system in achieving its intended results4.

•Option B is the purpose of a compliance audit, which is a type of audit that verifies the conformity of the management system with the specified requirements, such as the ISMS objectives5.

•Option C is the purpose of a process audit, which is a type of audit that examines the inputs, activities, outputs, and interactions of a specific process within the management system, such as the risk treatment process.