self assessment guide（自我评估指南）（9页）.docVIP

TOOL 2A SELF-ASSESSMENT GUIDE INTRODUCTION This checklist provides a step-by-step process to prepare for and perform a self-assessment. It is designed for: ? The chief audit executive (CAE) who is considering using the “Self-assessment with Independent Validation” option for complying with The Institute of Internal Auditors’ (IIA’s) International Standards for the Professional Practice of Internal Auditing (Standards), or ? The CAE who is considering self-assessment as part of the ongoing quality program. Internal self-assessment is a critical element of an internal audit (IA) activity’s overall quality assessment and improvement program, which should be established in accordance with The IIA’s Standards and the related Practice Advisories (1300 series). A self-assessment can be performed either solely with resources internal to the organization served by the IA activity (organization) or as an engagement to be subsequently tested by an independent validator. It should be performed under the direction of the CAE. While a full external review achieves maximum benefits for the activity and should be included in the activity’s quality program, the self-assessment with independent validation provides an alternative means of complying with Standard 1312 – External Assessments. It also serves as a part of the activity’s ongoing quality program. The principal features of the self-assessment with independent validation are patterned after those followed by an independent reviewer or review team, and include: ? The self-assessment follows a full external quality assessment process but is performed under the direction of the CAE by competent in-house audit professionals. Because of extensive knowledge of the IA activity’s policies, practices, and its application of the Standards, the time required for the internal team to conduct the review might be less than for an external review. ? The self-assessment must be adequately documented. The self-assessment ch