Quality Assessment Manual
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Chapter 1 – The Framework for Quality Assurance
This chapter provides an overview of the Standards and the other elements that make up the International Professional Practices Framework (IPPF). It explains how they have evolved as the profession has matured and how their application should be tailored to each organization without compromising conformance with the Standards. In particular, it presents and discusses the 1300 series of Standards that deals specifically with quality assurance.
Quality Assessment Manual, Chapter 1
Chapter 2 – Establishing a Quality Assurance and Improvement Program
Chapter 2 discusses the building of an effective Quality Assurance and Improvement Program (QAIP). Delivering quality requires a systematic and disciplined approach as professionals — quality does not just happen. It is the combination of the right people, the right systems, and a commitment to excellence where products and services are analyzed to verify they meet stakeholder expectations, operations are evaluated to determine their efficiency and effectiveness, and practices are assessed to confirm their conformance to standards.
Quality Assessment Manual, Chapter 2
Chapter 3 – Internal Assessments
This newly added chapter outlines the requirements for performing internal assessments, which are required by IIA Standard 1311: Internal Assessments annually. Processes and procedures from the Manual used to support external assessments might also be used for periodic internal self-assessment purposes. These also might be used to evaluate quality for individual engagements as a component of ongoing monitoring.
Quality Assessment Manual, Chapter 3
Chapter 4 – Full External Assessments
Chapter 4 addresses the external assessment requirement that an internal audit activity must have conducted at least once every five years by a qualified, independent assessor or assessment team from outside the organization. The objective of the external assessment is to evaluate an internal audit activity’s conformance with the Standards and the Code of Ethics. External assessments may also focus on identifying opportunities to enhance internal audit processes, offering suggestions to improve the effectiveness of the internal audit activity, promoting ideas to enhance the activity’s image and credibility, and offering operational or strategic comments.
Quality Assessment Manual, Chapter 4
Chapter 5 – Self-assessment with Independent Validation
This chapter provides guidance on using the Manual programs to conduct a self-assessment with independent external validation (SAIV), which also meets the requirements of IIA Standard 1312: External Assessments. The SAIV includes a comprehensive and fully docu¬mented self-assessment process that requires the CAE to complete the self-assessment work performed with the same level of due professional care found in performing other internal audit engagements. The independent external validation team validates the work of the internal assessment team through review of assessment planning documentation, re-performing a sample of assessment work program steps, conducting interviews with key stakeholders, and assessing the conformance conclusions reported by the internal assessment team.
Quality Assessment Manual, Chapter 5
Supplementing the five chapters of the manual are references and appendices that have been updated to provide current practical guidance, model documents, and various assessment tools described and referenced in the five chapters.