Product Overview

Summary: This Internal Audit Standard Operating Procedure provides a clear, repeatable framework for planning, conducting, and reporting internal audits across your organisation. It is tailored to Australian businesses seeking stronger governance, reliable evidence of compliance, and continual improvement in both WHS and business systems.

This Internal Audit Standard Operating Procedure sets out a structured, end‑to‑end approach for how your organisation plans, conducts, documents, and follows up on internal audits. It is designed for Australian workplaces that need a practical, defensible method for checking whether their systems – including WHS, quality, environment, HR and finance – are actually working as intended. Rather than treating audits as a once‑a‑year scramble, this SOP embeds a planned audit program, risk‑based scheduling, consistent audit techniques, and clear reporting pathways.

By implementing this SOP, your business can move beyond ad‑hoc inspections and personality‑driven reviews to a professional, evidence‑based internal audit function. It helps you identify non‑conformances before regulators, clients or certification bodies do, and provides a clear mechanism for tracking corrective actions through to closure. The procedure supports organisations working towards or maintaining ISO certifications (such as ISO 9001, ISO 45001 and ISO 14001), as well as those wanting a practical way to demonstrate due diligence under Australian WHS and corporate governance expectations. The result is greater visibility of what is happening on the ground, stronger assurance for directors, and a culture of continual improvement rather than blame.

Key Benefits

• Standardise internal audit activities across sites, departments and functions, reducing inconsistency and confusion.
• Demonstrate due diligence and governance to directors, regulators and certification bodies with clear, traceable audit records.
• Identify non‑conformances and system gaps early, reducing the likelihood of incidents, legal exposure and reputational damage.
• Streamline corrective and preventive action follow‑up so that issues are owned, tracked and closed out on time.
• Support ISO certification and client requirements by aligning internal audits with recognised Australian and international standards.

Who is this for?

• Business Owners
• Directors and Executive Leaders
• Quality Assurance Managers
• WHS and Compliance Managers
• Internal Auditors
• Operations Managers
• Risk and Governance Managers
• HR Managers
• ISO System Coordinators
• Office Managers in SME businesses

Included Sections

• 1.0 Purpose and Scope
• 2.0 Definitions and Key Terms
• 3.0 Roles, Responsibilities and Authorities
• 4.0 Audit Principles and Ethics (Independence, Objectivity, Confidentiality)
• 5.0 Annual Audit Program Planning and Risk‑Based Scheduling
• 6.0 Audit Preparation (Document Review, Audit Plan and Checklists)
• 7.0 Conducting the Audit (Opening Meeting, Interviews, Observation, Sampling)
• 8.0 Recording Evidence and Identifying Non‑Conformances
• 9.0 Audit Reporting and Communication Requirements
• 10.0 Corrective and Preventive Actions (CAPA) and Follow‑Up
• 11.0 Managing WHS, Quality, Environmental and HR System Audits
• 12.0 Audit Records, Document Control and Data Security
• 13.0 Competency and Training Requirements for Internal Auditors
• 14.0 Audit Program Review and Continual Improvement
• 15.0 Appendices – Sample Audit Plan, Audit Checklist Templates, Audit Report Template, Non‑Conformance Report Form

Legislation & References

• ISO 19011: Guidelines for auditing management systems
• ISO 9001: Quality management systems – Requirements
• ISO 45001: Occupational health and safety management systems – Requirements with guidance for use
• ISO 14001: Environmental management systems – Requirements with guidance for use
• Work Health and Safety Act 2011 (Cth) and mirror state and territory WHS Acts
• Work Health and Safety Regulations 2011 (Cth) and mirror state and territory WHS Regulations
• AS ISO 31000:2018 Risk management – Guidelines