QAIP and charter conformance
- This topic has 2 replies, 2 voices, and was last updated 1 year ago by Vasily Muravyev.
Hello. So my question is…
QAIP video 05:41 says that periodic reviews should be designed to assess compliance with the charter (as well as standards and ethics). At the same time Question ID: CIA1 M2 Q053 (Topic: A. Required Elements of QAIP) say that “Reviewing whether the IAA is in compliance with the internal audit charter” is NOT a part of internal assessment.
At the same time explanation for the question Question ID: CIA1 M1 Q062 states: The external assessment should consist of a broad scope of coverage that includes: (1) Conformance with the Definition of Internal Auditing, Standards, The Code of Ethics and the internal audit activity’s CHARTER…
But in the standards I did not manage to find any statement of assessment of compliance with the Charter. It looks like Charter is used to assess conformance with the standards.
So my question is.
1) Is information in video wrong and internal assessment does not assess conformance with Charter?
2) Does external assessment assess conformance with the charter?
3) Which standard identifies requirement for the assessment of conformance with the charter?
Please advide because I am comfused.
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