Clause 9.2New requirementHigh impact typical effort 4-8 hours
Internal audit — defined objectives and documented programme
What changed in the 2026 revision
Each internal audit must now have defined objectives (NEW explicit requirement). The audit programme must be documented.
What auditors will look for
Update your internal audit programme to include: (1) defined objectives for each audit (specific, not generic); (2) a documented audit programme. Good objectives: 'Verify effectiveness of waste segregation controls' — Bad objectives: 'Check compliance with Clause 8'.
How to close the gap
- 1Create a documented annual audit programme with dates and scope
- 2Define specific objectives for each planned audit
- 3Ensure auditors are trained on setting and reporting against objectives
- 4Link audit findings to corrective action and improvement processes
Does your documentation meet this requirement?
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More changes in Clause 9
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