keymessagesforcaes,seniormanagementandthe-資料下載頁
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【導(dǎo)讀】Independent. Objective. Addsvalue. Improvesoperations. Governance,RiskManagement,auditors.anization.performance.programnecessary?practices.Ethics.and/orreviews.
【正文】 s of not acquiring an external QA? A. If the internal audit activity does not acquire the external assessment at least every five years, it is forbidden to use the phrase, “conforms with the International Standards for the Professional Practice of Internal Auditing,” in its internal audit charter or reports. ? Practice Advisory 13211 Internal Auditing and Quality Q. What if the results of an external QA are negative? A. The anization should create an action plan that specifically addresses each opportunity for improvement cited in the assessment. The CAE must disclose nonconformance and the impact with Senior Management and the board. (Standard 1322) Internal Auditing and Quality Q. What is the next step to the process if the results of an external QA are positive? A. Once the QA has been pleted。 the CAE must municate the results to the senior management and the board. (Standard 1320) Internal Auditing and Quality Q. What QA resources are available? A. The IIA provides free samples, models, and other resources, based on quality assessment successful practices. Visit the QA section of to access and/or download these valuable tools. This presentation is from The Institute of Internal Auditors Global Headquarters Questions? Contact
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