In May 2026, ISO published the latest edition of ISO 19011, the internationally recognised guidance standard for auditing management systems. While this update is described as a technical revision rather than a complete redesign, it shows a clear evolution in how organisations are expected to approach internal auditing.
ISO 19011:2026 continues to provide a framework for planning, managing and conducting audits across a wide range of management systems, including ISO 9001, ISO 14001 and ISO 27001.
However, the 2026 version has been updated to better suit how organisations now operate by strengthening the practical application of auditing rather than changing its fundamental principles.
Remote and Hybrid Auditing
One of the most significant developments is the recognition that remote and hybrid auditing are now part of normal internal audit practice. Earlier versions of the standard mentioned remote auditing as an option, but ISO 19011:2026 expands this guidance substantially.
Audits can now be designed from the outset to combine remote and on-site activities, supported by digital tools and modern communication methods, which reflects the reality that many organisations operate across dispersed locations, rely on cloud-based systems, or use hybrid working models.
Risk & Organisational Context
There is a stronger emphasis on risk and organisational context. The revised standard reinforces that audits should not just follow a fixed schedule or checklist but should, instead, focus on what matters most to the organisation. This includes aligning audit programmes to key risks, business objectives and external factors such as supply chain complexity and the use of technology. In practice, this means a more targeted approach to auditing, where effort is prioritised on areas that have the greatest potential impact.
The role of the audit programme itself is also expanded. Rather than being treated as a compliance mechanism, auditing is increasingly positioned as a strategic tool that supports decision-making and continual improvement. Organisations are encouraged to design audit programmes that provide meaningful insights into performance, rather than simply confirming whether requirements have been met. This reflects a broader shift across ISO standards towards using management systems as frameworks for improvement and resilience.
Climate Change
Like all management systems, ISO 19011:2026 also introduces climate change considerations as part of the audit programme, both in terms of the client organisation and the programme itself.
At Assent we already provided carbon data related to each of our audits within the audit report. Read more:
- How do we Calculate Carbon Emissions from our Audits?
- Assent Calculates Carbon Emissions per Audit, includes data on Client Reports
Auditor Competence
Another important change is the growing focus on auditor competence, particularly in relation to technology. Auditors are now expected to understand not only traditional auditing techniques, but also the implications of digital tools, data protection considerations and emerging technologies. This ensures that audits remain credible and effective in modern environments where information is often electronic, distributed and subject to security risks.
Assent operates an industry leading competence management and people development programme to ISO 10015.
Read more: ISO Consultant & Auditor Competence – Assent Risk Management
Contact Assent Risk Management for your Auditing Requirements
At Assent Risk Management, we see ISO 19011:2026 as an opportunity to deliver internal audit programmes to the highest standards, benefiting and protecting our clients.
We use of remote and hybrid auditing methods, combining efficient off-site document review with targeted on-site activities. This reduces disruption to your organisation while maintaining the depth and credibility of the audit. The aim is not simply to make audits quicker, but to make them more focused and effective.
If you would like support reviewing or enhancing your internal audit programme in line with ISO 19011:2026, the team at Assent Risk Management would be pleased to help. Contact us!
