Transcription of The Framework for Quality Assurance
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The Framework for Quality Assurance
The Framework for Quality Assuranceov e r v i eWA critical asset for an internal audit activity is its credibility with stakeholders. To provide cred-ible assistance and constructive challenge to management, internal auditors must be perceived as professionals. Professionalism requires conforming to a set of professional standards. This chapter provides an overview of The IIA s International Standards for the Professional Practice of Internal Auditing and the other elements that make up the International Professional Practices Framework (IPPF).
tiveness of risk management, control, and governance processes.” ... Quality Assessment Manual for the Internal Audit Activity 14. 1320 – Reporting on the Quality Assurance and Improvement Program The chief audit executive must communicate the results of the quality assurance and improve-
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