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sionalism and performance. Internal Auditing and Quality Q. Why is a quality assurance and improvement program necessary? A. As an anization grows, its operations undergo refinement, and its internal processes change and evolve, its quality monitoring process must keep pace. Internal Auditing and Quality Q. What does a quality assurance and improvement program include? A. The required elements of the program are periodic internal and external quality assessments, ongoing internal monitoring, and assurance that the internal audit activity is plying with the Standards, the definition of internal auditing and the Code of Ethics. (Standards 1300 amp。 1310) Internal Auditing and Quality Q. What is a quality assessment? A. A quality assessment, or QA, evaluates pliance with the Standards, the definition of internal auditing, the Code of Ethics, the internal audit amp。 audit mittee charters, the anization’s governance, risk and control assessment, and the use of successful practices. Internal Auditing and Quality Q. Which anizations should obtain QAs? A. All internal audit departments, even those outsourced or cosourced, must undergo internal amp。 external quality assessments. Internal Auditing and Quality Q. If an anization has not yet establis