The new IIA Global Internal Audit Standards, effective January 9, 2025, provide a comprehensive framework for a Quality Assurance and Improvement Program (QAIP).

The IIA established the IPPF to guide the internal audit profession, and the manda-tory elements of the IPPF—supported by recommended guidance—are the foundation for developing an internal audit activity’s QAIP.

A Quality Assurance and Improvement Program (QAIP) enables an evaluation of the internal audit activity's conformance with the Definition of Internal Auditing and the International Standards for the Professional Practice of Internal Auditing (Standards) and an evaluation of whether internal auditors apply the Code of Ethics.

Jan 31, 2025 · These updated standards emphasize the importance of maintaining robust Quality Assurance and Improvement Programs (QAIPs) to ensure compliance and deliver consistent, …

To develop an impactful QAIP model, IA function should consider a flexible, cost effective and scalable quality assurance methodology. The methodology should define a complete set of requirements on areas like IA capabilities, technology support and deliverables.

INTRODUCTION ogram (QAIP) to ensure consistent quality in the Internal Assessments on an ongoing and periodic basis; and An External assessment at least once every five years. audit activity and lead to recommendations for appropriate impro

This topic discusses the importance of quality in the internal audit activity and how quality can be delivered using a quality assurance and improvement program (QAIP) as mandated by Standard 1300.

Jan 1, 2012 · To help practitioners interpret the Standards related to quality, The IIA has produced the Quality Assurance and Improvement Program (QAIP) Practice Guide. A QAIP should draw conclusions regarding the quality of the internal audit activity and lead to recommendations for appropriate improvements.

The QAIP is designed to enable an evaluation of the internal audit activity’s conformance with the International Standards for the Professional Practice of Internal Auditing (Standards) and whether internal auditors apply The IIA’s Code of Ethics.

Aug 14, 2024 · To develop an impactful QAIP model, an IA function should consider a flexible, cost effective and scalable quality assurance methodology. The methodology should define a complete set of requirements on areas like IA capabilities, technology support and deliverables.