engleski

Quality Assessment in Internal Auditing

The purpose of designing a quality assurance program is to assist internal audit in contributing to the creation of value added, and the provision of the belief that the internal audit activity is in accordance with the Standards and Code of Ethics. If the implementation of quality assurance program shows that the internal audit activity comply with the requirements of the Standards, internal auditors can specially point that out in their report. Evidence of internal audit compliance with the requirements of Standards certainly provides management and audit committee further assurance that the internal audit activities are performed adequately, and thus gives additional weight to the conclusions and recommendations resulting from internal audit activities and increases the likelihood of their acceptance and implementation which increases the contribution of internal audit in the creation of value added of the company.

internal quality assessment; external quality assessment

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