Qar-Program

– Practice Guide

Quality assurance and
imProvement ProGram
march 2012

IPPF – Practice Guide
Quality Assurance and Improvement Program

Table of Contents
Executive Summary ........................................................................................ 1
Introduction ................................................................................................... 2
Whatis Quality? ....................................................................................... 2
Quality in Internal Audit ........................................................................... 2
Conformance or Compliance? ................................................................... 2
Embedding Quality in Systems and Processes .......................................... 3Overview of a Quality Assurance and Improvement Program (QAIP) .............. 3
Quality Assessments ................................................................................ 5
Internal Assessments ............................................................................... 5
External Assessments .............................................................................. 7
AssessmentScale .................................................................................... 9
Developing and Implementing a QAIP .......................................................... 10
Considerations in Developing a QAIP ...................................................... 10
Quality Responsibilities .......................................................................... 10
ContinuousImprovement........................................................................ 10
Sample Approach – Program Sections Within an Internal Audit Activity . 11
Reporting on the Quality Program........................................................... 12
Review of the QAIP ................................................................................. 13
APPENDIX A: Reference Material.................................................................. 14
APPENDIX B: Engagement Supervision, Working Papers, and
Working Paper Quality Reviews .................................................................... 15
APPENDIX C: QAIP Components ................................................................... 17
APPENDIX D: Sample Element Self-assessment Methodology...................... 20
APPENDIX E: Sample Template for Performing Self-assessments ................ 22
APPENDIX F: Definition of Internal Auditing.................................................. 24
APPENDIX G: Code of Ethics ........................................................................ 25
Authors and Reviewers ................................................................................ 26www.globaliia.org/standards-guidance

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IPPF – Practice Guide
Quality Assurance and Improvement Program

executive summary

• 1300-1: Quality Assurance and Improvement Program.

The IIA’s International Professional Practices Framework
(IPPF) defines a quality assurance and improvement program (QAIP) as:

• 1310-1: Requirements of the Quality Assurance and
ImprovementProgram.

An ongoing and periodic assessment of the entire spectrum
of audit and consulting work performed by the internal
audit activity. These ongoing and periodic assessments are
composed of rigorous, comprehensive processes; continuous supervision and testing of internal audit and consulting work; and periodic validations of conformance with
the Definition of Internal Auditing, the Code ofEthics,
and the Standards. This also includes ongoing measurements and analyses of performance metrics (e.g., internal
audit plan accomplishment, cycle time, recommendations
accepted, and customer satisfaction). If the assessments’ results indicate areas for improvement by the internal audit
activity, the chief audit executive (CAE) will implement
the improvements through the QAIP.
The...