Which of the following is NOT a typical component of the internal audit process?

The process of internal auditing typically includes components that focus on assessing an organization's internal controls, risk management, and governance processes. Conducting the main audit, writing the internal audit report, and performing document reviews are all integral parts of this process.

Conducting the main audit involves examining the systems, processes, and controls within the organization to ensure compliance with established policies and standards, including ISO 27001. Writing the internal audit report is crucial, as it provides a summary of findings, recommendations, and conclusions drawn from the audit process. Document review is essential to verify that the organization's practices and policies align with its designed information security management system (ISMS) and that they are effectively implemented.

In contrast, reviewing external audit reports does not form a primary part of the internal audit process. While it may be beneficial for an internal auditor to consider findings from external auditors, this activity is more complementary than core to the internal audit activities. Internal auditors primarily focus on the organization’s internal controls and processes, so the review of external audit findings usually does not occur routinely in the internal audit cycle. Therefore, this option does not align as closely with the typical components of the internal audit process.