CBOK Report: Internal Audit Quality Assurance and Improvement


The CBOK practitioner survey found significant and troubling differences between approved professional standards and actual internal audit practices. Although The International Standards for the Professional Practice of Internal Auditing requires development and maintenance of QAIPs covering all aspects of internal audit activity, only 34% of participating chief audit executives (CAEs) stated that they fully conform with this requirement. 

The internal audit profession’s failure to abide by its own quality standards may have profound consequences because internal audit functions with fully developed QAIPs tend to be different from other internal audit functions.

Read the CBOK Report Internal Audit Quality Assurance and Improvement

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