What is one of the final steps in the internal audit process?

One of the final steps in the internal audit process involves submitting findings to management. This step is crucial as it closes the loop on the audit process, enabling the organization to take necessary actions based on the insights gained during the audit. Highlighting significant findings allows management to address any identified issues, evaluate risks, and implement improvements to the Information Security Management System (ISMS) in accordance with the ISO 27001 standards.

By providing management with a comprehensive overview of the audit results, the internal auditor helps to ensure that appropriate measures are taken to maintain compliance and enhance the effectiveness of the information security framework. This step fosters accountability and strategic decision-making within the organization, essential components for continuous improvement and risk management in information security.