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 Internal Audit Quality Assurance and Improvement: A Call to Action 
Written By: Christine O'Loughlin and Jodi Swauger 

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CBOK: Women in IA

How can your audit function serve as a trusted adviser to audit clients if your own house is out of order?

A quality assurance and improvement program (QAIP) is an internal audit department's ongoing effort, which is designed to assess the efficiency and the effectiveness of its own function and identify opportunities for improvement.

Deployed regularly and properly, QAIPs enhance the quality and value of your audit function's internal audit services and evaluate your department's compliance with policies, procedures, standards, core values, and codes of ethics.

Using data from the 2015 CBOK Global Practitioner Survey regarding QAIPs, this report provides a worldwide perspective of how well internal auditors are monitoring their own compliance and adherence with professional standards. The report offers insights on steps to take to get your department aligned with professional guidelines so that it can reliably serve as a trusted adviser throughout your organization.


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