Internal Self-Assessments

Publication Date: March 15, 2023

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The Institute of Internal Auditors (IIA) provides Internal Audit functions with guidance for the effective performance of internal audit activities within any organization. To fully comply with the Standards, Internal Audit functions must develop and maintain a quality assurance and improvement program (QAIP) that includes internal and external assessments to ensure the activity is following the Standards and is effective.

Author:

Kara Hefner, University of North Carolina, Chapel Hill