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8 Cards in this Set
- Front
- Back
What mus the CAE develop and maintain? |
a quality assurance and improvement program (QAIP)
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What does QAIP include?
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- supervision
- internal and external assessments - ongoing monitoring of quality assurance |
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What do assessments include?
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ongoing analyses of performance metrics:
- audit plan accomplishment - recommendations accepted - customer satisfaction |
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To whom must the CEA report the degree to which the IA activity achieves the degree of professionalism required by the IIA?
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senior management and the board
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When do the QAIP results have to be reported to senior management and the board?
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- the results of external and periodic internal assessments: upon their completion
- the results of ongoing monitoring: at least annually |
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When does the IA activity not comply with the Standards?
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if the QAIP does not function
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To whom do those conducting quality program assessments ordinarily report?
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- to the CAE
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What kind of evaluations must an assessment of a QAIP include?
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- Adequacy of the internal audit activity’s charter.
- Conformance with the Standards and Code of Ethics. - Contribution to the organization’s governance processes. Adam Confirms being a Con |