What does the creation of a checklist during an internal audit help remind auditors about?

The creation of a checklist during an internal audit is essential because it serves as a guide to ensure that all necessary tasks are completed throughout the audit process. A well-structured checklist helps auditors systematically approach the audit, ensuring that they cover all relevant areas, review all required documentation, and conduct interviews or assessments as needed. By following a checklist, auditors can maintain a consistent and thorough examination of the management system being audited, which is particularly important for compliance with standards such as ISO 27001.

The checklist also aids in identifying any areas that may need extra attention or follow-up, allowing for a more organized and effective audit process. This organized approach helps in gathering necessary evidence and ensures that the audit objectives are met comprehensively.

In contrast, other options do not encapsulate the primary purpose of a checklist during an internal audit. While submission of documents, equipment needs, and employee performance assessment might be relevant to the audit process, they do not directly relate to the systematic completion of tasks that the checklist is designed to support.