No, internal audits can be conducted by third parties, such as URM. Please find more information here.
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Our URM consultant was really thorough, genuinely helpful and contributed real value literally within the first few minutes of our session by pointing out some (not-so-obvious) details of the new version of ISO 27001 that we hadn't been aware of until then. He then proceeded with a very well-prepared run-through and explanation of the controls in scope for our upcoming internal audit. Definitely a highlight and overall, very positive experience for us!
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