Who are the typical auditees in an ISO 27001 internal audit?

During an internal audit, an auditor will need to speak to people at different levels and authorities within the business - such as:

• The person who has overall accountability for the process, system or control
• The person who conducts the process on a day-to-day basis
• If auditing the awareness of employees, a random sampling of employees, chosen by the auditor, from different areas of the organisation will be needed