Internal Audit Procedure (SEC-PROC-001)
1. Purpose
The purpose of this procedure is to describe the process for conducting internal audits of the Information Security Management System (ISMS) to ensure effectiveness, compliance with policies and procedures, and continuous improvement of security controls protecting the video streaming platform.
2. Scope
This procedure applies to all internal audits of information security controls, processes, and systems within [Company Name]. It covers audits of technical controls, administrative procedures, and compliance with regulatory requirements including SOC 2, GDPR, CCPA, COPPA, and the EU Digital Services Act.
3. Overview
This procedure ensures systematic and objective evaluation of the ISMS through planned internal audits conducted by qualified personnel. The process includes audit planning, execution, reporting, and follow-up activities to identify areas for improvement and ensure compliance with security requirements.
4. Procedure
| Step | Who | What |
|---|---|---|
| 1 | CISO | Approve annual internal audit schedule covering all ISMS components and critical platform systems within 12-month cycles. |
| 2 | Internal Audit Team | Develop detailed audit plans including scope, objectives, criteria, and methodology for each scheduled audit engagement. |
| 3 | Internal Audit Team | Notify auditees at least 2 weeks in advance, providing audit plans and requesting necessary documentation and access. |
| 4 | Auditees | Prepare audit documentation, ensure system access is available, and designate knowledgeable personnel to support the audit. |
| 5 | Lead Auditor | Conduct opening meeting to review audit scope, approach, timeline, and expectations with all participants. |
| 6 | Internal Audit Team | Execute audit procedures including document reviews, interviews, system testing, and control effectiveness assessments. |
| 7 | Internal Audit Team | Document audit findings, including non-conformities, observations, and areas for improvement with supporting evidence. |
| 8 | Lead Auditor | Conduct closing meeting to present preliminary findings and discuss immediate concerns with auditees. |
| 9 | Internal Audit Team | Prepare comprehensive audit report including executive summary, detailed findings, risk ratings, and recommended corrective actions. |
| 10 | CISO | Review and approve audit report, ensuring accuracy and appropriate risk assessment of identified issues. |
| 11 | Auditees | Develop corrective action plans with specific timelines, responsible parties, and success metrics for addressing findings. |
| 12 | Internal Audit Team | Conduct follow-up reviews to verify implementation and effectiveness of corrective actions within agreed timelines. |
5. Standards Compliance
| Procedure Step(s) | Standard/Framework | Control Reference |
|---|---|---|
| 1-2 | ISO/IEC 27001:2022 | A.9.1 |
| 1-2 | PCI DSS v4.0 | Req. 12.11.1 |
| 6-7 | SOC 2 Type II | CC3.3 |
| 6-7 | PCI DSS v4.0 | Req. 12.11.2 |
| 9-10 | NIST Cybersecurity Framework | DE.DP-4 |
| 9-10 | PCI DSS v4.0 | Req. 12.11.3 |
| 11-12 | ISO/IEC 27001:2022 | A.10.1 |
| 11-12 | PCI DSS v4.0 | Req. 12.11.4 |
6. Artifact(s)
A comprehensive internal audit report containing executive summary, detailed findings with risk ratings, evidence supporting conclusions, and approved corrective action plans with implementation timelines stored in the audit management system.
7. Definitions
Internal Audit: An independent and objective examination of the ISMS to assess compliance and effectiveness.
Non-conformity: A failure to meet specified requirements or standards identified during the audit process.
Corrective Action: Measures taken to eliminate the cause of detected non-conformities and prevent recurrence.
Auditee: The person or department being audited and responsible for the area under examination.
Lead Auditor: The qualified individual responsible for conducting and managing the audit engagement.
8. Responsibilities
| Role | Responsibility |
|---|---|
| CISO | Approve audit schedules and reports, ensure audit independence, and oversee corrective action implementation. |
| Internal Audit Team | Plan and execute audits objectively, document findings accurately, and verify corrective action effectiveness. |
| Auditees | Provide cooperation and access during audits, develop corrective action plans, and implement approved remediation measures. |
| Executive Leadership | Support audit activities, review significant findings, and provide resources for corrective actions. |