Quality Services (6)

Can you describe the process of self-assessment with independent validation (SAIV)?

Does the external QA performed for the one company suffice?

Does the IIA have information on the cost of an external QA and the availability of qualified external assessors?

What qualifications should the lead assessor possess?

Who hires the external QA team or independent validator? The CAE? The audit committee?

Who receives the report from an external QA?

When a self-assessment with independent validation (SAIV) is used, is the resultant report to go to the audit committee?

What is the format of the SAIV report?

How do peer reviews fit into the QA process?

In the case of an internal audit activity for a government department, would a peer review by an internal audit activity of other departments meet the “independence” and “outside organization” criteria?

How do internal and external assessments differ?

What does a quality assurance and improvement program include?

Where can I find assistance on setting up a quality assurance and improvement program?

Can we state that we are in conformance with the IIA's standards if we do not undergo an external QA or independent validation, but have a contract to have one performed after the end of our five-year cycle?

What reference in their audit reports and department charter does a new audit department use in the interim period before they can be considered to be in conformance with the standards?

When can a new audit department use the statement “conducted in conformance with the standards? In conformance with the standards?