To structure the internal audit checklist, you should include specific questions, criteria, and evidence requirements that guide the auditor through the process systematically. The checklist should align with the requirements of the standard, ensuring that all defined requirements in the audit criteria are thoroughly assessed. It should help verify whether key elements of the process are implemented, records are maintained, and outputs meet the intended objectives and requirements. Additionally, the checklist should facilitate the documentation of findings, ensure consistency, and identify gaps or deviations.