Vaktechnische Publicaties

Continuous evaluation and improvement of the service provision is a key feature of professional organisations. Such reflection and development strongly contribute to the confidence in and added value of the services. This also holds true for internal audit functions (IAFs). The professional standards of the Institute of Internal Auditors (IIA) therefore include a mandatory programme for quality assurance and improvement. This includes an external, independent quality assessment, which must take place at least once every five years. This report describes the results of the analysis of the external quality assessments performed in 2019 and 2020. A similar analysis was performed earlier in 2018. In addition to the report, the results this year can also be seen in a PowerBI. With possible selections per Standard, at main and detailed level, and by size of the IAF, it is possible to see even better which points of interest may be of value to the reader. With this report, the IIA provides IAFs with tools for the next step in their quality improvement. In addition, this report is a tool for IAFs in preparing for an external quality assessment.  

De continue evaluatie en verbetering van de dienstverlening is een belangrijk kenmerk van professionele organisaties. Dergelijke reflectie en ontwikkeling draagt sterk bij aan het vertrouwen in en de toegevoegde waarde van de dienstverlening. Dit geldt ook voor internal auditfuncties (IAF’s). De beroepsnormen van het Instituut van Internal Auditors (IIA) hebben dan ook een verplicht programma voor kwaliteitsbewaking en -verbetering. Hier hoort tevens een externe, onafhankelijke kwaliteitstoetsing bij, die tenminste eens in de vijf jaar dient plaats te vinden. Dit rapport beschrijft de resultaten van de analyse van de uitgevoerde externe kwaliteitstoetsingen in 2019 en 2020. Een soortgelijke analyse is eerder uitgevoerd in 2018. Naast het rapport zijn de resultaten dit jaar ook te zien in een PowerBI. Met mogelijke selecties per Standaard, op hoofd- en detailniveau, en naar omvang van de IAF, kan daarmee nog beter worden bekeken welke aandachtspunten voor de lezer van waarde kunnen zijn. Het IIA geeft met dit rapport handvatten aan IAF’s voor een volgende stap in hun kwaliteitsverbetering. Daarnaast is dit rapport een hulpmiddel voor IAF’s bij de voorbereiding op een externe kwaliteitstoetsing.   

Continuous evaluation and improvement of the service provision is a key feature of professional organisations. Such reflection and development strongly contribute to the confidence in and added value of the services. This also holds true for internal audit functions (IAFs). The professional standards of the Institute of Internal Auditors (IIA) therefore include a mandatory programme for quality assurance and improvement. This includes an external, independent quality assessment, which must take place at least once every five years. This report describes the results of the analysis of the external quality assessments performed in 2019 and 2020. A similar analysis was previously performed in 2018. The report has been published in PDF and PowerBI. This PowerBI offers the possibility to make selections per Standard, at main and detail level, and according to the size of the IAF. This makes it even better to look at which points of interest may be of value to the reader. With this report, the IIA provides IAFs with tools for the next step in their quality improvement. In addition, this report is a tool for IAFs in preparing for an external quality assessment.

The IIA’s new report, “Remote Auditing: Challenges, Risks, Fraud, Technology, and Staff Morale,” outlines the benefits and challenges of remote auditing, as well as the abilities auditors will need to successfully do their jobs in the post-pandemic environment — emotional intelligence, communications skills, business acumen, flexibility, agility, as well as imagination and curiosity. Next to this GPI there is a second publication on remote auditing released by ECIIA. Click here for the publication.  This is for members only. To access it and other valuable resources, become a member today.

Auditing, just like technology, is evolving. Once an exclusively on-site exercise, be it a face-to-face meeting with an auditee, having a coffee in the boardroom with a senior manager and discussing context and leadership, or having a site tour of the facilities with a member of the operational team, audits can now be carried out remotely using information communication technology. Due to the travel restrictions and obligation to work from home related to the COVID-19 pandemic remote auditing was not an option anymore but became a necessity. The purpose of this guidance is to describe what remote auditing is, how to assess whether or not an audit is suitable to be conducted remotely, the tools that are available for remote auditing and how to approach remote auditing in the organization. It describes a number of practices not yet commonly used in the organization, learned during the Covid 19 pandemic, which the auditors should consider when performing a remote audit. Next to this guidance there is a second publication on remote auditing released by IIA Global. Click here for the publication.