Quality Assurance and Improvement – The IIA Guidance 2007 Synopsis This guidance sets out a cutting edge framework for the development of best practice quality assurance and improvement in an internal auditing. It addresses ownership for quality, the nature and scope of the programme and its key elements.

Practice Advisory 1300-1 (2004): Quality Assurance and Improvement Program Interpretation of Standard 1300 from The International Standards for the Professional Practice of Internal Auditing. Copyright 2004 by The Institute of Internal Auditors, Inc., 247 Maitland Avenue, Altamonte Springs, Florida 32710-4201, USA. Reprinted with permission.

After Reading the Case Study Consider:

1. Who is responsible for implementing the quality assurance and improvement programme in your internal auditing?

2. How does your programme compare with the guidelines in the Practice Advisory.

3. How many of the key elements in the Practice Advisory are in your quality assurance and improvement programme?