The International Organization for Standardization (ISO) has produced a specific standard that provides guidance on conducting audits, ISO 19011, however this is not mandatory from an ISO 27001 perspective.

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The whole gap analysis process was very informative for all departments of the business. Our URM consultant was great at explaining the SOC2 audit process and what evidence may be required for each area. As a business, it has really assisted us in our implementation strategy and improving our compliance programme as a whole.
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