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IIA Quality Assurance Review

IIA QAR Requirement

The IIA Standards require an external quality assessment every 5 years. A Quality Assurance Review will evaluate the efficiency and effectiveness of the Internal Audit Department and help Chief Audit Executives understand if Internal Audit is meeting the expectations of Executive Management, the Audit Committee, and the Board of Directors.

Starting under $5,000, Vonya Global offers a variety of low-cost QAR options that will fit every budget. Please contact us for additional information.

Internal Audit QAR Services

IIA Standard 1312 states external quality assessments of the Internal Audit Department must be conducted at least once every five years by a qualified, independent reviewer or review team from outside the organization. The Vonya Global QAR task force, led by an Accredited Internal Audit Quality Assessor, satisfies this requirement.

There are multiple options for QAR compliance, the following is a list to choose from:

External Quality Assessment (EQA)

This is a full-scope and comprehensive assessment completed entirely by the Vonya Global QAR Task Force. The Vonya Global methodology adheres to the IIA requirements and utilizes the templates and tools prescribed by the IIA. Our highly qualified team comprised of experienced accredited auditors has served as Chief Audit Executives. This combination of people and process enables Vonya Global to complete External Quality Assessments quickly and effectively, as well as provide best practices and performance measures for continuous improvement.

Self-Assessment with Independent Validation (SAIV)

This is a modified version of the EQA where the Internal Audit Department completes a self-assessment which adheres to the IIA's Quality Assessment Manual for the Internal Audit Activity. Once the self-assessment is completed, the Vonya Global QAR Task Force reviews and validates the work performed. Vonya Global will either co-sign the final assessment with the CAE or write a separate report summarizing any disparities with the IIA Standards.

Vonya Global has a variety of self-assessment tools that we make available upon request. If you’re interested in receiving these tools, please complete the form on this page.

Internal Audit Capability Maturity Assessment (IA-CM)

This model is a framework that identifies the fundamentals needed for an effective Internal Audit Department. Rather than aligning strictly with the Institute of Internal Audit standards, this framework provides flexibility for organizations that use Internal Audit in varying manners, and ties to leading practices within Internal Audit. It illustrates the levels and stages through which an internal audit department can evolve as it defines, implements, measures, controls, and improves its processes and practices. Originally created for the Public Sector, Vonya Global has modified the application of the IA-CM for use with all organizations.

The IA-CM is an excellent tool to monitor Internal Audit improvement year-over-year. Many new Chief Audit Executives (CAE) use the IA-CM to create a baseline for the department they have inherited.

Global Audit Information Network (GAIN) Benchmarking Analysis

GAIN stands for "Global Audit Information Network" is a comprehensive annual benchmarking study conducted by the IIA with participants in 17 industries, 126 sub-industries and 44 countries. GAIN provides the ability to benchmark an Internal Audit Department against those in relevant peer groups. It enables us to compare an Internal Audit Department's size, experience, and other metrics against the averages of similar organizations.

Please note the GAIN Benchmarking Analysis by itself does not meet the requirements of the IIA QAR standard.

Other QAR Options

The scope of the EQA and the SAIV can be customized to meet the minimum requirement of the IIA Standard 1312. Minimizing the scope significantly reduces the cost of the engagement. However, as the scope increases, so does the value provided to the organization. While the IA-CM typically is a QAR alternative, it can also be included in either the EQA or the SAIV. The GAIN Analysis can be added to the EQA, SAIV, or the IA-CM.

Vonya Global's experienced and accredited QAR team provides cost effective QAR solutions. Contact us by submitting the form on this page to learn more.



* GAIN is registered by the Institute of Internal Auditors (