What this policy is
Establishes the internal-audit programme that periodically checks whether the organization's documented controls are actually being followed in practice.
Why every organization needs one
External audits (ISO 27001 certification, SOC 2) require evidence of independent internal review. A policy that schedules and assigns this work is the proof.
What a competent Audit And Review Policy typically contains
- Purpose and scope
- Roles and responsibilities
- Definitions
- Audit scope and frequency
- Auditor independence requirements
- Finding-tracking workflow
- Management-review tie-in
- Review cadence (typically annual) and version control
- Approval, sign-off and effective date
How iCompaas tracks this policy
The icompaas policy-doc producer manages this document through an 8-state lifecycle: draft → generated → internal_qa → customer_review → in_review → approved → signed (with rejected as a terminal side-state). The producer publishes a policy_doc_audit_and_review_policy_signed compliance finding once at least one document of this kind reaches the signed state for the account being assessed; the finding then rolls up into every compliance framework that references this policy (see the table below).
Compliance frameworks that reference this policy
The icompaas compliance controls library links every policy document to the controls in each framework that require, evidence, or otherwise rely on it. Below: every control across every framework in the iCompaas catalogue that names this policy as part of its evidence base. Each control links to its own dedicated page with auditor-view content + implementation guidance.
| Framework | Control | Title | Component |
|---|---|---|---|
| ISO/IEC 27001:2022 | A.5.35 | Independent review of information security | Organizational controls |
| ISO/IEC 27001:2022 | A.8.34 | Protection of information systems during audit testing | Technological controls |
| ISO/IEC 27701:2025 | A.1.4.10 | PII transmission controls | Privacy by design / default |
| ISO/IEC 27701:2025 | A.1.5.5 | Records of disclosures | PII sharing, transfer & disclosure |
| ISO/IEC 27701:2025 | A.3.14 | Protection of records | Security considerations |
| ISO/IEC 27701:2025 | A.3.15 | Independent review | Security considerations |
| ISO/IEC 42001:2023 | A.5.3 | Documentation of AI system impact assessments | Organizational controls |
| ISO/IEC 42001:2023 | A.5.4 | Assessment of AI system impact on individuals and groups | Organizational controls |
| ISO/IEC 42001:2023 | A.7.5 | Data provenance | Technological controls |
9 controls across 3 frameworks reference this policy.
About this page
This article is part of the iCompaas Policy Documents library — one page per signed-document type the icompaas policy-doc producer tracks for customer accounts. The article is intentionally framework-agnostic: a customer signing a policy of this kind gets the same regulatory benefit across every framework that references it.