A sampling plan for the audit is a method of selecting a representative subset of the audit evidence to evaluate the conformity of the ISMS1. The advantages of using a sampling plan are:
It reduces the audit duration by focusing on the most relevant and significant aspects of the ISMS2.
It gives confidence in the audit results by ensuring that the sample is sufficient, reliable, and unbiased3.
References: 1: ISMS Auditing Guideline - ISO27000, page 9; 2: Internal Audit Plan – ISO Templates and Documents Download; 3: A Step-by-Step Guide to Conducting an ISO 27001 Internal Audit, Step 4; : ISMS Auditing Guideline - ISO27000; : Internal Audit Plan – ISO Templates and Documents Download; : A Step-by-Step Guide to Conducting an ISO 27001 Internal Audit
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