IIA Standard 1312 QAR

IIA Standard 1312: Independent Quality Assessment Review of Internal Audit (QAR)

The Institute of Internal Auditors’ International Standards for the Professional Practice of Internal Auditing (“Standards”) Section 1312 requires that an external assessment of the internal audit department be conducted at least once every five years by a qualified, independent assessor from outside the organization. This external assessment evaluates the internal audit department’s conformance with the […]