Quality Assurance and Improvement Program
- This topic has 1 reply, 2 voices, and was last updated 1 year ago by Brian Hock.
According to Attributable Standard.
“The Chief Audit Executive (CAE, the head of the IAA) must develop and maintain a quality assurance and improvement program that
covers all aspects of the internal audit activity and continuously monitors its effectiveness. This program includes periodic internal and external quality assessments and ongoing internal monitoring. Each part of the program must be designed to help the internal auditing activity add value and improve the organization’s operations. Furthermore, the program must provide assurance that the internal audit activity conforms to the Definition of Internal Auditing, the Standards, and the Code of Ethics.”
My question is how program can provide the assurance with internal audit activity conforms to the Definition of Internal Auditing, the Standards, and the Code of Ethics?
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