Jim (in his post) has summed up the requirements for internal auditor competency very nicely.
To the OP, if you are truly seeking a checklist for your QMS, there are two tools that you
could utilize. One would be to use a gap analysis checklist, which basically contains the verbiage from ISO 9001 in question form and allows you to answer where your organization is strictly from a
conformance standpoint. Many companies already do this to some degree, and they are pretty easy to find online (some are located
here in the Post Attachments List).
The other road less traveled is to construct a "turtle diagram" of each identified process in your organization. Many variations of this tool exist and can be directly downloaded online, but would need tailoring to your organization's specific parameters (again, some are located
here in the Post Attachments List). A "turtle diagram" allows you to identify all the components (inputs, outputs, equipment/materials, resources, performance measures, etc.) that ultimately comprise a process. Not everyone is a fan of the "turtle diagram", but one noted benefit of its application is that it lends itself more as a "topic" list (and not a YES/NO "checklist" per se) that will help an auditor examine a process more thoroughly, plus follow the audit trails needed to effectively evaluate its interaction with other management system processes.
You don't have to use either of the tools I described above. However, it could be argued that a turtle diagram is the closest thing to an internal audit checklist that doesn't behave like a stereotypical "checklist".