External assessments must be conducted at least once every five years by a qualified, independent reviewer or review team.
This Practice Advisory expands on Standard 1312 external assessments. It explains that all members of the assessment team are to be independent of the organisation.
This Practice Advisory expands on Standard 1312 external assessments.
The chief audit executive must communicate the results of the quality assurance and improvement program to senior management and the board.
The chief audit executive may state that the internal audit activity conforms with the International Standards of Professional Practice of Internal ...
When non conformance with the Definition of Internal Auditing, the Code of Ethics, or the Standards impacts the overall scope or operation of the internal audit activity, the chief audit executive ...
The chief audit executive must establish risk-based plans to determine the priorities of the internal audit activity.
The chief audit executive must establish risk-based plans to determine the priorities of the internal audit activity.
The chief audit executive must communicate the internal audit activity's plans and resourcing to management and the board for approval.
The chief audit executive must ensure that internal audit resources are appropriate and effectively deployed to achieve the approved plan.
