Is an internal audit program considered a mandatory record?

An internal audit program is indeed considered a mandatory record because it is a fundamental component of an organization’s compliance with ISO 27001 requirements. The standard emphasizes the importance of documenting the processes and procedures related to the management system, which includes internal audits.

Having a documented internal audit program ensures that audits are planned, conducted, and recorded systematically, helping to maintain control over the information security management system (ISMS). This documentation serves not only as a record of compliance but also as a tool for continual improvement of the ISMS by identifying areas for improvement, aligning internal audits with organizational objectives, and tracking the implementation of corrective actions.

Moreover, ISO 27001 requires maintenance of documents and records as a part of its process approach, ensuring that there is accountability and that the results of audits can be reviewed and acted upon. Hence, treating the internal audit program as a mandatory record aligns with these compliance and quality assurance principles.