Internal auditing is one of the most valuable tools an organisation has for improving its management systems. Done well, it provides confidence that processes are working as intended, identifies opportunities for improvement, and helps organisations prepare for external audits.
With the publication of ISO 19011:2026, organisations now have updated guidance on how management system audits should be planned, managed, and conducted.
Although ISO 19011 is a guidance standard rather than a certifiable standard, it represents recognised best practice for internal auditing across ISO management systems, including ISO 9001, ISO 14001, ISO 27001, ISO 45001 and ISO 50001.
For anyone responsible for planning or carrying out internal audits, understanding these updates is essential.
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Remote and hybrid auditing is now formally addressed
One of the most significant updates in ISO 19011:2026 is the introduction of dedicated guidance for remote and hybrid auditing.
While remote auditing became common during and after the pandemic, previous editions of the standard provided relatively little guidance on how it should be managed. The 2026 edition introduces Annex A.16, which covers topics such as:
- Selecting appropriate remote auditing methods
- Managing technology and information security risks
- Determining when remote auditing is suitable
- Documenting remote audit activities
For organisations already using remote audits, the update provides a more structured framework for delivering them consistently.
What this means for auditors: Understanding when remote auditing is appropriate—and recognising its limitations – is becoming an increasingly important auditing skill.
A stronger risk-based approach
ISO 19011:2026 reinforces that audit programmes should be driven by organisational risk rather than fixed schedules.
Instead of auditing every department at the same frequency, organisations are encouraged to focus audit resources where they will deliver the greatest value.
High-risk activities, complex processes and critical business functions should receive greater audit attention than lower-risk areas.
What this means for auditors: Effective audit planning should align with organisational risk assessments, ensuring audit programmes remain relevant as priorities change.
Auditing as a tool for continual improvement
The updated guidance places greater emphasis on auditing as a means of improving organisational performance, not simply confirming compliance.
Rather than asking whether procedures have been followed, auditors are encouraged to consider whether management systems are achieving their intended outcomes and supporting organisational objectives.
This approach produces audits that generate valuable insight for leadership and drive continual improvement across the organisation.
What this means for auditors: Good audits should provide meaningful evidence that supports better decision-making, not simply identify nonconformities.
Clearer roles for guides and observers
ISO 19011:2026 now distinguishes more clearly between guides and observers during an audit.
A guide supports the audit by helping auditors navigate the organisation, arrange interviews and locate evidence.
An observer is present during the audit but does not actively participate.
Clarifying these roles helps improve planning, communication and the overall audit process.
Auditor competence now includes technology
Modern management systems rely heavily on digital technologies, and ISO 19011:2026 reflects this.
The updated guidance highlights the importance of auditors understanding:
- Digital business processes
- Information security considerations
- Data protection
- Technology used within the audited process
Auditors are not expected to become IT specialists, but they should have sufficient awareness to evaluate how technology supports the management system.
What this means for auditors: Technical awareness is becoming an increasingly valuable auditing competency.
Climate change is now recognised
Like many recently updated ISO standards, ISO 19011:2026 recognises climate change as a factor organisations should consider within their management systems and audit programmes.
For many organisations this will involve reviewing whether climate-related risks, obligations and organisational impacts are appropriately reflected within planning and audit activities.
Who should understand these changes?
The updated guidance is particularly relevant for:
- Internal Auditors
- Compliance Managers
- Quality Managers
- Information Security Managers
- Environmental Managers
- ISO Management Representatives
- Governance, Risk and Compliance (GRC) professionals
Whether you conduct audits yourself or manage an audit programme, understanding these changes will help ensure your approach remains aligned with current best practice.
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Final thoughts
The publication of ISO 19011:2026 reflects how internal auditing continues to evolve. Remote auditing, risk-based planning, digital competence and continual improvement are no longer emerging concepts, they are becoming core expectations of effective audit programmes.
By understanding these changes and continually developing their knowledge, auditors can deliver greater value to their organisations while supporting stronger, more resilient management systems.
