Internal Audit in ISO/IEC 27001

ISO/IEC 27001 clause 9.2 requires:

The organization shall conduct internal audits at planned intervals to provide information on whether the information security management system:

a) conforms to

1. the organization’s own requirements for its information security management system; and
2. the requirements of this International Standard

b) is effectively implemented and maintained.
The organization shall:
…

• select auditors and conduct audits that ensure objectivity and the impartiality of the audit process;
• ensure that the results of the audits are reported to relevant management
  …