IIA Standards, Guidance, QA Manual

Relevant for quality in internal audit are one hand side the mandatory IIA Standards (IIAS) and on the other hand side the recommended guidance and QA Manual.

IIAS (IIA Standards)

The IIA Standards that are relevant for quality assurance are under IIAS 1300 ff.:

  • IIAS 1300: Quality Assurance and Improvement Program
  • IIAS 1310: Requirements of the Quality Assurance and Improvement Program
  • IIAS 1311: Internal Assessments
  • IIAS 1312: External Assessments
  • IIAS 1320: Reporting on the Quality Assurance and Improvement Program
  • IIAS 1321: Use of “Conforms with the International Standards for the Professional Practice of Internal Auditing”
  • IIAS 1322: Disclosure of Nonconformance

Guidance

Implementation Guidance

  • IG 1300: ​Quality Assurance and Improvement Program, 12/2016​​
  • IG 1310: Requirements of the Quality Assurance and Improvement Program, 12/2016​​
  • IG 1311: Internal Assessments, 12/2016​​
  • IG 1312: External Assessments, 12/2016​​
  • IG 1320: ​Reporting on the Quality Assurnce and Improvement Program, 12/2016
  • IG 1321: Use of "Conforms with the International Standards for the Professional Practice of Internal Auditing"​, 12/2016​​
  • IG 1322: Disclosure of Nonconformance, 12/2016​​

Supplemental Guidance

  • IPPF PG - Quality Assurance and Improvement Program, 3/2012

Our members have free access to the guidance.

QA Manual (Quality Assessment Manual)

The QA Manual for Internal Audit enables external and internal assessors through its step by step approach to establish, maintain and check on a QAIP (Quality Assurance and Improvement Program). The with the IIA Standards 2017 updated QA Manual will be available in summer 2017. The first 4 chapters of the QA Manual based on the IIA Standards 2013 can be downloaded here:

  • Chapter 1: The Framework for Quality Assurance
  • Chapter 2: Establishing a Quality Assurance and Improvement Program
  • Chapter 3: SAIV (Self Assessment with Independent External Validation)
  • Chapter 4: EQA (Full External Assessment)

The complete QA manual (based on Standards 2013) can be ordered here.

For all questions concerning the topics above please contact our Quality Assurance.