Who Audits the Auditors The Value of Internal and 谁审计的核数师内部和.pptVIP

 Speaker: Topics we will cover Today Standard 1300: Quality Assurance and Improvement Program (QAIP) The chief audit executive must develop and maintain a quality assurance and improvement program that covers all aspects of the internal audit activity and continuously monitors its effectiveness. The program must be designed to help the internal auditing activity add value and improve the organization’s operations and to provide assurance that the internal audit activity is in conformity with the Standards and the Code of Ethics. 1311: Internal Assessments Must include: Ongoing reviews of the performance of the internal audit activity; and Periodic reviews performed through self-assessment or by other persons within the organization, with knowledge of internal auditing practices and the Standards. Person(s) conducting assessment can be part of internal audit activity or from another area in the company. Some Elements of a QAIP Staff Information (education, skills, certifications) Audit Plan Budget to Actual Audit Cycle Time Issues and Recommendations Tracking Customer Satisfaction Survey Staff Meeting Benchmarking to Best Practices Training Work Paper Review (ongoing) QA Review Action Plan Balanced Scorecard for Internal Auditing What is the Value of Quality to Internal Audit What is the Value of Quality to Internal Audit What is the Value of Quality to Internal Audit Who’s Responsible for the Quality of Internal Audit? Organization Chief Audit Executive (CAE) Internal Audit Profession IA Stakeholders (AC, BOD, Regulatory Body, Sr. Mgmt) Internal Auditor specially CIA’s Professionalism Commitment The Drive to be the Best Success (individual organization) “Persistence with a Purpose” Professional Development The Pride to be an Internal Auditor Where to Find Quality Resources? Free Web-Based Resources by IIA Inc. and IIA Affiliates ( /Quality) QA training seminars by IIA Inc. and IIA Affiliates Local Chapters and Study Groups Quality Services by IIA Inc