One approach to meeting the requirement of Standard 1312 is through conducting a Quality Assessment (QA) by an external independent team of qualified audit professionals.
This method provides for a qualified, independent team led by a qualified audit professional. Team members should also be competent professionals who are well-versed in the Standards, assessment methodology, and successful internal audit practices. The assessment team works on site at the internal audit activity headquarters, using the Quality Assessment Manual for the Internal Audit Activity to conduct interviews, surveys, benchmarking, and a review of work papers. A report also is drafted by the assessment team, stating the internal audit activity’s conformance or nonconformance with the Standards and any recommendations for improvement opportunities.
IIA Quality Services, LLC provides QAs delivered with the Quality Assessment Manual for the Internal Audit Activity methodology, qualified audit professionals, global benchmarking, and a repository of successful practices. As a trusted source in the internal audit profession, IIA Quality Services provides a cost-effective option to all organizations and industries.
If you have questions about your Quality Assurance and Improvement Program or would like IIA Quality Services to conduct an external assessment, please contact IIA Quality Services at firstname.lastname@example.org or call +1-407-937-1399.
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