4500-Quality Assurance

 

General

The establishment and implementation of a quality assurance program for the Office of Internal Audit is required by the Standards for the Professional Practice of Internal Auditing (Standards).

 

The Director of internal auditing should establish and maintain a quality assurance program to evaluate the operations of the internal auditing department.

 

                  The purpose of this program is to provide reasonable

                  assurance that internal auditing work conforms with

                  the Standards for the Professional Practice of

                  Internal Auditing, the internal auditing department's

                  Charter, and other applicable standards.  A quality

                  assurance program should include the following elements:

 

                        -  Supervision.

                        -  Internal reviews.

                        -  External reviews.

 

With a quality assurance program, there is a mentality or thought process that should be addressed on an on-going basis throughout each audit or project.

 

 

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