What is primarily assessed during the document review phase of an internal audit?

The document review phase of an internal audit primarily focuses on evaluating compliance with ISO standards and other relevant requirements. This phase involves examining the organization's policies, procedures, and evidence to ensure they align with the guidelines set forth by ISO 27001 and any other applicable regulations.

During this stage, auditors analyze documentation to confirm that the information security management system (ISMS) is properly established, maintained, and functioning effectively. This includes assessing whether the organization is following its documented processes and whether these processes meet the established criteria for information security. The emphasis is on understanding how well the organization adheres to the principles and requirements outlined in the ISO standards and any additional legal or regulatory obligations pertinent to information security.

Evaluating employee adherence to company culture, financial spending accuracy, or external stakeholder responses, while important in their own contexts, does not specifically pertain to the core focus of document review in the context of an internal audit for ISO 27001 compliance. The primary objective of this phase is to verify that all necessary documentation reflects compliance with the set standards.