Co-ordination, development and guidance of the internal audit system
Review of the planning documents, reports, minutes of meetings and other documents providing evidence for the criteria listed below.
SIGMA considers that the annual report on IA development reports on progress in the quality of IA if it includes summary information on official quality assurance reports on IA functions, data on the quality of IA recommendations (either the nature of recommendations or the implementation rate) or other information that factually demonstrates progress or lack of progress in IA.
For each of the following four criteria, 1 point is awarded (total of 4 points). If the plan to develop IA is routinely implemented and at least 80% of the planned activities in the plan to develop IA were implemented the latest full calendar year then 1 extra point is awarded.
Co-ordination, development and guidance of the internal audit system
Criteria fulfilled: 3/4
Yes
No
No data available / not assessed
There is an up-to-date and formally approved plan for the development of IA (1 point) | |
A continuous professional development programme exists and was implemented during the latest full calendar year (1 point) | |
Heads of IA units meet at least twice a year under the supervision of the CHU for IA (1 point) | |
The annual report on IA development reports on progress in the quality of IA (1 point) |
Percentage of the planned activities in the plan to develop IA implemented during the latest full calendar year (%)
Albania, 2021