An Internal Audit Matrix is a valuable framework — but it should never be a one-size-fits-all document. To deliver real value, it needs to reflect how your organisation actually operates.
For example, organisations delivering services within the care sector are unlikely to need a Sales audit. In these cases, that section can easily be adapted to focus on New Business Opportunities. Similarly, references to “Production” can be removed and replaced with headings such as:
- Service Planning
- Service Provision
- Service Completion
The goal is simple: make the matrix relevant, practical, and meaningful.
Tailoring the Matrix to Service-Based Organisations
Many service providers purchase very little beyond everyday essentials such as stationery or refreshments. If Purchasing is not a significant operational risk within your organisation, that section can be scaled appropriately.
Before beginning your Internal Audit programme, take time to review the subjects listed in the matrix and ask:
- Does this apply to our organisation?
- Does it reflect how we deliver our services?
- Does it align with our risks and priorities?
Making these adjustments early ensures your audits are focused, efficient, and valuable — rather than a tick-box exercise.
Writing Effective Audit Questions
Questions on the left-hand side of the form should be clear, simple, and direct. Often, stating the obvious works best.
For example:
- Are training records in place?
- Is there a defined process for adding new subcontractors?
Clear questions create clarity in responses.
Evidence Matters
The right-hand side of the form is where the real value lies. This is your opportunity to demonstrate evidence — not with general statements, but with specifics such as:
- Records reviewed
- Interviews conducted
- Documents examined
- Discussions held
Detailed evidence strengthens your audit trail and demonstrates credibility.
Using Live Job Records to Support Audits
For organisations delivering services on a customer’s site, completed job records can be matched directly against the Audit Matrix.
This approach has two major benefits:
- It demonstrates how your systems operate in real situations.
- It can help clients avoid duplication — particularly where your service includes its own inspection or auditing elements.
This not only strengthens your compliance position but also adds value to your client relationships.
Auditing Through Conversation
An audit does not always have to be a formal desk-based review. A structured discussion with a team member can be equally effective.
If a member of staff is unsure of a process or cannot answer a question, this should simply be recorded accurately. Transparency is key. This would normally be raised as a Non-Conformance within the Internal Audit Report, followed by a more detailed Non-Conformance Report outlining:
- The issue identified
- The root cause
- Corrective action required
- Responsibility assigned
- Senior management sign-off
Handled correctly, non-conformances are opportunities for improvement — not failures.
Continuous Improvement Is the Goal
It’s important to recognise that the Internal Auditing process, particularly when aligned with ISO standards such as ISO 9001, is rarely perfect on the first attempt.
However, once organisations understand the process and begin receiving both positive and constructive feedback, improvements follow quickly. With each cycle, confidence grows, systems strengthen, and compliance becomes embedded in everyday operations.
In Summary
An effective Internal Audit Matrix should:
- Reflect your organisation’s structure
- Focus on what truly matters
- Capture meaningful evidence
- Encourage open discussion
- Drive continual improvement
When tailored properly, internal auditing becomes more than a requirement — it becomes a powerful tool for strengthening your organisation and delivering confidence to your customers.
