What is a characteristic of internal audits?

ISO 19011:2018 Clause 4 - Principles of AuditingInternal audits are conducted by individuals who are independent of the activities being audited, ensuring objectivity and impartiality. However, these auditors can belong to the same organization​.

ISO 22301:2019 Clause 9.2 - Internal AuditInternal audits verify BCMS conformance by applying a systematic, independent approach to reviewing processes​​.

Clarification of Options

Option Areflects the principle of independence from audited activities.

Option Bis incorrect because internal auditors can provide recommendations for improvement.

Option Cis incorrect as audits are conducted per the organization’s schedule, not necessarily annually.