What moved, and what did not.
The scope and the 5, 6 and 7 structure carry over from the 2020 edition. The DIS is a technical revision: it updates the references, remaps Annex A and carries the 19011:2026 changes in remote audit, programme risk and competence. It does not create a new certification scheme.
Terms that changed
The DIS adopts the ISO 19011 term set and adds 50 defined terms for information security, risk and management systems.
Remote and hybrid audits
The revision of ISO 19011 expands guidance on remote auditing methods and folds virtual locations into remote audit.
Audit programme risk
The 19011 revision expands the risks an audit programme has to consider: loss of a competent auditor, on-site versus remote method, departures from the programme, lack of leadership support and the security of IT and data platforms.
Auditor competence
The competence expectations move with the 19011 revision: data protection and information security knowledge are added, the responsible use of emerging technologies is added to audit conduct, the personal behaviour "fortitude" is removed, and competence monitoring has to use feedback from auditees and stakeholders..