From time to time, people come here asking for an internal audit checklist for a variety of standards. A couple of points:
1. Any true internal audit checklist is unique and bespoke to that organization, taking into account the relevant risks for their business processes and would be of little value to other organizations, in addition to potentially exposing sensitive information of the company.
2. Anyone who has been made competent as an internal auditor should be able to develop such checklists. If a person has not been made competent as an internal auditor, no generic checklist will help.
Good luck.