The Institute of Internal Auditors has released nine new and updated practice advisories that provide guidance to internal auditors and chief audit executives on sustaining a comprehensive quality assurance and improvement program.
The advisories focus on parts of the IIA’s International Standards for the Professional Practice of Internal Auditing that deal with establishing, maintaining and reporting on a quality assurance and improvement program to build confidence in the work of an internal audit department.
The changes to the updated advisories provide recommended guidance to chief audit executives on the results of internal and external assurance reviews and disclosing nonconformance with the IIA’s standards.
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