aspg-2-712-1791951365 20261014041605 American Scientific Publishing Group admin@americaspg.com American Scientific Publishing Group Journal of Cybersecurity and Information Management JCIM 2769-7851 2690-6775 2021 7 1 Robert Kemp De Montfort University, Leicester, UK Richard Smith De Montfort University, Leicester, UK Internal auditing is important for ensuring compliance to multiple safety and security standards. The problem is that although safety and security have similarities when it comes to auditing, they also have differences that makes auditing both areas under the same process difficult. This paper has shown how to overcome those differences and leverage the similarities to create one auditing process for both safety and security. The paper has harmonized the different terminology between safety and security and showed how the new auditing process can allow compliance to IEC 61508, ISO 27001 and IEC 62443. 2021 22 50 712 https://creativecommons.org/licenses/by/4.0/ ttps://doi.org/10.54216/JCIM.070103 https://americaspg.com/journal/2/article/712 https://americaspg.com/storage/5694.pdf