Existence of a system for quality assurance of internal audit
Review of data from the CHU. Validation by review of a sample of five budget organisations.
Yes
No
No data available / not assessed
| A formal procedure is established for quality assurance of the IA function, in line with the IIA standards, and at least five IA units applied the procedure during the latest full calendar year (3 points) | |
| A formal procedure is established for a national quality assurance scheme (e.g. implemented by the CHU) and at least five IA units have undergone such a review during the latest full calendar year (2 points) | |
| Less than two IA units have undergone an external review of the functioning of the IA during the latest full calendar year (0 points) | |
| At least two IA units have undergone an external (not carried out by the IA itself) review of the functioning of the IA during the latest full calendar year (1 point) |