Performing an Effective Quality Assessment

Training Introduction:

A Quality Assessment (QA) is a structured evaluation of an internal audit activity’s conformance with the IIA Standards, Code of Ethics, and overall efficiency, effectiveness, and value delivery. Whether required for compliance or pursued for continuous improvement, performing an effective QA provides critical insights into how internal audit can better support the organization.

This course provides a practical framework for conducting internal and external quality assessments. It covers the IIA’s Quality Assurance and Improvement Program (QAIP), methods of assessment, reporting, and how to use results to drive measurable performance improvement.

 

Learning Objectives:

By the end of this course, participants will be able to:

• Understand the requirements and components of the IIA's Quality Assurance and Improvement Program (QAIP)
• Plan and conduct internal and external Quality Assessments
• Evaluate conformance with the IIA’s IPPF (Standards and Code of Ethics)
• Identify improvement opportunities and communicate QA results effectively
• Promote a culture of continuous improvement within internal audit functions

 

Target Audience:

• Chief Audit Executives (CAEs)
• Audit Managers and Team Leads
• Internal Auditors conducting internal quality reviews
• Professionals preparing for an External Quality Assessment (EQA)
• Quality Assurance & Compliance Professionals

 

Format & Duration:

• 4 modules
• Delivery: 2 full days or 4 half-day sessions
• Includes case exercises, IIA-based assessment tools, and reporting templates

 

Course Modules Overview

Module 1: Foundations of Quality Assurance in Internal Audit

Objective: Understand the purpose, benefits, and components of a QA program under the IIA Standards.

Topics:

• What is a Quality Assurance and Improvement Program (QAIP)?
• IIA Standard 1300 Series overview
• Internal vs. external quality assessments
• Purpose and frequency of QA activities
• Benefits of effective quality assessment
• Key components: Ongoing monitoring vs. periodic assessments
• Exercise: Review a sample QAIP and identify improvement areas

Module 2: Planning and Scoping a Quality Assessment

Objective: Prepare to conduct a QA using risk-based scoping and stakeholder engagement.

Topics:

• Types of Quality Assessments:
• Self-Assessment with Independent Validation (SAIV)
• External Assessments (Full or Independent Validator)
• Key planning steps: scope, objectives, resources, timeline
• Gathering background documentation: audit plan, charter, reports, KPIs
• Aligning QA scope with the organization's strategic needs
• Engaging stakeholders (audit committee, management, team)
• Exercise: Develop a QA project plan and document request list

Module 3: Conducting the Assessment – Tools, Interviews, and Evidence

Objective: Perform an effective QA using tools, evidence, and professional judgment.

Topics:

• Assessment criteria based on IIA’s Standards and Code of Ethics
• Evaluation techniques:
• Interviews
• Surveys
• Document reviews
• Observation of audit practices
• Use of IIA’s Quality Assessment Manual and maturity models
• Identifying and documenting conformance and opportunities for improvement
• Maintaining objectivity and confidentiality
• Exercise: Conduct a mock interview and evaluate a sample workpaper set

Module 4: Reporting Results and Driving Continuous Improvement

Objective: Communicate assessment results that lead to action and improve audit quality.

Topics:

• Structuring the QA report: methodology, findings, conclusions, ratings
• Providing ratings (Generally Conforms, Partially Conforms, Does Not Conform)
• Writing observations and actionable recommendations
• Presenting findings to senior leadership and audit committees
• Developing a Quality Improvement Plan (QIP)
• Post-assessment follow-up and embedding continuous improvement
• Exercise: Draft key findings and recommendations from a sample QA case

 

Training Materials & Deliverables:

• PowerPoint slide deck
• Participant workbook
• Templates and Tools:
• QAIP framework template
• Quality Assessment checklist (based on IIA Standards)
• Interview guide and survey sample
• Reporting outline and sample QA report
• Case studies and mock interviews
• Certificate of Completion

 

Certification:

Participants receive a Certificate of Completion in Performing Effective Quality Assessments
upon completion of all 4 modules and hands-on exercises.

 

Optional Add-ons:

• Facilitator guide and trainer notes
• Excel-based QA scoring tool
• Customization for public sector or industry-specific audit functions
• One-on-one coaching for CAEs preparing for an EQA