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Quality Assurance and Improvement Program

The document discusses a quality assurance and improvement program (QAIP) for internal audit activities. It outlines three levels of evaluation for a QAIP: 1) individual engagement level, 2) internal audit activity organizational level, and 3) external perspective level. It then describes the different types of assessments used at each level, including ongoing monitoring, periodic self-assessments, and external assessments. The goal of a QAIP is to evaluate and ensure the quality of internal audit activities and lead to improvements.

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Andhika Prasetya Gradiyanto
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526 views15 pages

Quality Assurance and Improvement Program

The document discusses a quality assurance and improvement program (QAIP) for internal audit activities. It outlines three levels of evaluation for a QAIP: 1) individual engagement level, 2) internal audit activity organizational level, and 3) external perspective level. It then describes the different types of assessments used at each level, including ongoing monitoring, periodic self-assessments, and external assessments. The goal of a QAIP is to evaluate and ensure the quality of internal audit activities and lead to improvements.

Uploaded by

Andhika Prasetya Gradiyanto
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPTX, PDF, TXT or read online on Scribd
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Quality

Assurance
and
Improvement
Program
Primary Source
IIA Practice Guide: QAIP, 2012

YC Sihombing, Ak, MAk, CA, CIA,


CPA
Overview
Standard 1300:
Overview
A QAIP should conclude on the quality of the IAA and lead to recommendations for
appropriate improvements. It enables an evaluation of:
Quality Assurance and Improvement Program

Internal 3. External Perspective


Assessment Level

1. Engagement 2. Internal Audit Activity


(Individual) Level (Organizational) Level

On Going Periodic Self External Assessment


Monitoring Assessment Full External
atau SAIV
Quality Assurance and Improvement Program

Internal Assessment External Assessment

Ongoing Monitoring
Overview
Ongoing Monitoring Periodic Self External Assessment
Assessment
What Audit engagement / Audit activity / Entire audit activity and
operational level organizational level engagement level
Who By every individu in By QAIP unit By external expertise or
IAA peer review
When Ongoing Periodic (semmianual or At least every 5 years
annual)
Where On-site On-site and off-site On-site and off-site
Why To ensure the To ensure conformance, To assess the achievement
processes in place are quality, infrastructure of all aspects of IAA/QAIP
working effectively and support, add value, (design, plan, performance,
efficiently, on audit-by- performance report, monitoring,
audit basis achievement improvement program)
How Supervision, checklist, Self-assessment, client/ External assessment or
client survey, selected staff survey, WP review, self assessment with
WP review IAA report to board independent validation
QAIP Using Deming Cycle
For More Learning, see:
Informasi Lebih Lanjut, Hubungi:

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