Perspective
How to Get Started with Internal Audit
October 15, 2026 · Author: Lisbeth Loft
Internal audit provides an independent assessment of whether your organization’s risk management, processes, and security controls are working as intended.
Are you looking to establish an internal audit function but unsure where to begin? At Loft Insight, we help organizations develop and conduct internal audits in information security and cybersecurity. We develop a systematic audit program with practical questions, assessment criteria, and examples tailored to your needs, and help you implement it at a pace that works for your organization – either gradually or as a complete implementation.
This means you do not have to develop an audit methodology from scratch or establish an extensive audit function from day one.
From Requirements to Practical Implementation
Internal audit provides an independent assessment of whether your organization’s risk management, processes, and security controls are working as intended. It is relevant for organizations working with ISO 27001, NIS2, and other requirements, as well as those seeking stronger governance and a more reliable foundation for management reporting.
An effective internal audit goes beyond reviewing documentation. It also examines how work is actually carried out.
That is why we develop clear, practical questions, including questions for employees and those responsible for specific processes and controls. These help assess how security measures are applied in practice. We also provide examples of relevant evidence and practical scenarios to support consistent, meaningful assessments. Once the program is implemented, your organization can readily take ownership and manage it independently.
Helping You Get Started – and Build from There
Our methodology can be adapted to your organization’s risks, maturity, and resources. We can help you:
- Establish an audit program with clear assessment criteria.
- Develop practical audit questions, interview guides, and examples of supporting evidence.
- Conduct the first independent audits and report the findings.
- Apply a structured qualitative assessment methodology that translates findings into quantitative measures, providing an accessible overview of current status, areas for improvement, and progress over time.
- Build your internal audit function over successive audit cycles, allowing your organization to gain experience and gradually take on more responsibility.
This approach allows you to start with a limited number of audit areas and expand the program over time while maintaining a systematic and well-documented process.
Internal Audit as a Management Tool
Internal audit is not simply about identifying deficiencies. It can also help you monitor the effectiveness of risk management and prioritize improvements.
While a compliance assessment provides an overview of progress in implementing relevant requirements, internal audit independently examines whether selected controls and processes are operating as intended.
Our methodology combines structured qualitative assessments with quantitative measurement of the results. This provides both insight into how controls function in practice and a clear, evidence-based foundation for documenting current status, prioritizing improvements, and tracking progress over time.
Together, these approaches give management a stronger basis for decision-making and oversight.
Ready to Get Started with Internal Audit?
Are you considering establishing an internal audit function or looking to strengthen your current approach? At Loft Insight, we can help you find a solution that fits your organization – whether you need support conducting your first audits or want to build a function your team can manage independently.
Contact us for an informal conversation about how to get started.