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Inhaltsangabe: This Quality Assessment Manual, 6th Edition, represents an update and expansion of the Quality Assessment Manual, 5th Edition v1.1, published by The Institute of Internal Auditors Research Foundation in 2006. This manual has been updated to respond to issuance of The IIA s International Standards for the Professional Practice of Internal Auditing (Standards), the related changes in the internal audit profession, and the increasingly demanding business environments in which the profession operates.
In accordance with The IIA s Standards, effective Jan. 1, 2009, The chief audit executive must develop and maintain a quality assurance and improvement program that covers all aspects of the internal audit activity (Standard 1300). As indicated in the Preface, earlier editions of this manual were designed to provide guidance and tools for the chief audit executive (CAE) in establishing and maintaining a quality program, as well as for reviewers, internal and external, in testing and assessing that program. The current edition updates and expands that guidance and enhances the models and assessment tools.
The current edition is divided into chapters based on the principal elements of the quality program required by the Standards, with a continued strong emphasis on external assessments, as summarized below:
Chapter 1 gives the rationale for a new edition of the manual, based primarily on the updated Standards and the ongoing evolution of internal auditing. That evolution of internal auditing includes its increasing focus on business risk, closer alignment of its activities with management strategies and accountabilities, and its strong emphasis on assisting management through advisory and consulting services, while continuing to provide traditional assurance services.
Chapter 2 outlines the external quality assessment, which should be the capstone of any activity s quality program. As specified in Standard 1312, such external assessments ...must be conducted at least once every five years by a qualified, independent reviewer or review team from outside the organization.
Chapter 3 is designed to expand the external quality assessment process to a wider range of internal audit (IA) activities and provide another approach to comply with Standard 1312. This approach would require a rigorous and documented quality assessment, similar to that outlined in Chapter 2, performed under the direction of the CAE. This self-assessment would then be validated by an independent evaluator with qualifications similar to those of an external quality assessment team.
Chapter 4 sets forth the elements of an IA activity s internal quality assessment process, such as evaluation of conformity to the Standards; compliance with the charter, mission statement, objectives, and policy manual; supervision; staff development, and other steps to assess the activity s effectiveness and promote continuous improvement.
Chapter 5 is an overview of the program segments for quality assessment and other tools, with brief guidance for their use in external and internal assessments, as well as in self-assessments (Chapter 3). Chapter 5 also serves as an overall index and control document for applying the program segments and tools.
Supplementing the five chapters of the manual are five References and four Appendices that contain practical guidance, model documents, and the various assessment tools described and referenced in the five chapters.
Inhaltsangabe: The IIA s International Standards for the Professional Practice of Internal Auditing, Standards, requires all internal audit activities, regardless of industry, sector, or size of staff, to develop and maintain a Quality Assurance and Improvement Program. The essential elements of a QAIP include internal and external assessments.
Revised by leading quality assessment experts and reviewed by an international team of practitioners, this Quality Assessment Manual offers a new methodology and broadens the focus to include all components of a QAIP, internal assessments, metrics, continuous improvement and reporting, as well as external assessments.
Aligned with the Standards, this Quality Assessment Manual outlines a quality assessment process flow that streamlines gathering of evidence and eliminates duplication of work, contains standardized tools that promote ease of use while achieving consistency in assessment techniques and documentation of results, and offers a Road Map that highlights the alignment of specific assessment activities to assist with conformance to the Standards.
The Quality Assessment Manual is a must have reference for every internal audit activity and chief audit executive s resource library.
Buchbeschreibung The IIA Research Foundation, 2011. Spiral-bound. Buchzustand: Acceptable. Item is intact, but may show shelf wear. Pages may include notes and highlighting. May or may not include supplemental or companion material. Access codes may or may not work. Connecting readers since 1972. Customer service is our top priority. Buchnummer des Verkäufers mon0000959718
Buchbeschreibung The IIA Research Foundation, 2011. Spiral-bound. Buchzustand: Used: Good. Ships with Tracking Number! INTERNATIONAL WORLDWIDE Shipping available. May not contain Access Codes or Supplements. Buy with confidence, excellent customer service!. Buchnummer des Verkäufers 0894136356