Author Description

"For the first time, The IIA’s Quality Assessment Manual is authoritative IIA Global Guidance in this 2024 edition. The manual now incorporates the requirements of the 2024 Global Internal Audit Standards that will be effective for quality assessments beginning January 9, 2025. This edition features: a model for concluding on the quality of the internal audit function based on the function’s conformance with the Standards and achievement of the Principles, an overview of the different types of quality assessments: internal, external, self-assessment with independent validation, gap, and maturity, a process for planning a quality assessment, including team selection, the initial data request, and communications between the assessment team, the internal audit function, and other stakeholders, an approach to assessing the internal audit function’s achievement of the intent of Domain I: Purpose of Internal Auditing, guidance for assessing conformance with the standards and achievement of the Principles in Domains II through V, domain-level fieldwork templates to be used in conjunction with the respective chapters to implement the recommended approach, guidance for interpreting and applying models to assess the maturity of the internal audit function and templates and tools to plan, conduct, and report the results of the QAIP. This Global Guidance is an essential reference for every internal audit resource library. It will benefit external quality assessors, chief audit executives, and all internal auditors involved with developing and executing quality assurance and improvement programs"--