unified
UC-AUDIT-19 — Operate an audit quality assurance and improvement program
The chief audit executive develops, implements, and maintains a quality assurance and improvement program covering all aspects of the internal audit function, including ongoing monitoring and periodic internal quality assessments of conformance with applicable professional internal auditing standards. Performance objectives and measures for the function are established and tracked, and results, action plans, and progress are reported to senior management and the board, which oversee audit quality.
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Catalog revision: 24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028. A connection does not establish full coverage.
Attributes
- domain
- Compliance, Audit & Assurance
- type
- detective
- category
- administrative
Details
- unified_id
- UC-AUDIT-19
- title
- Operate an audit quality assurance and improvement program
- statement
- The chief audit executive develops, implements, and maintains a quality assurance and improvement program covering all aspects of the internal audit function, including ongoing monitoring and periodic internal quality assessments of conformance with applicable professional internal auditing standards. Performance objectives and measures for the function are established and tracked, and results, action plans, and progress are reported to senior management and the board, which oversee audit quality.
- domain
- Compliance, Audit & Assurance
- control_type
- detective
- control_category
- administrative
- members
- framework
- iia-2024
- control_id
- Principle 12
- coverage
- partial
- delta
- engagement-level performance oversight and improvement (Std 12.3) satisfied by the documentation-and-supervision companion control
- relationship
- intersects_with
- framework
- iia-2024
- control_id
- Std 12.1
- coverage
- full
- relationship
- superset_of
- framework
- iia-2024
- control_id
- Std 12.2
- coverage
- full
- relationship
- superset_of
- framework
- iia-2024
- control_id
- Std 8.3
- coverage
- partial
- delta
- board's external-quality-assessment governance (ensuring periodic external assessments and discussing conformance) satisfied by the external-QA companion control (Std 8.4 home), beyond overseeing the internal QAIP
- relationship
- intersects_with
- guidance
Source
No record-specific source URL is provided.
Connections
- UC-AUDIT-19 — Operate an audit quality assurance and improvement program mitigates Inadequate board and management oversight of risk and control
- strength
- related
- rationale
- Reporting QAIP results and performance measures to the board lets it oversee audit quality.
- Quality Assurance & Improvement Program Cycle operates UC-AUDIT-19 — Operate an audit quality assurance and improvement program
- UC-AUDIT-19 — Operate an audit quality assurance and improvement program mitigates Social and human-rights failures in operations and supply chain
- strength
- related
- rationale
- UC-AUDIT-19 — Operate an audit quality assurance and improvement program maps_to Std 12.2 — Performance Measurement
- framework
- iia-2024
- control_id
- Std 12.2
- coverage
- full
- relationship
- superset_of
- delta
- Not provided
- source_version
- 2024 edition
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.
- Continuous Monitoring & Agent Evaluation operates UC-AUDIT-19 — Operate an audit quality assurance and improvement program
- UC-AUDIT-19 — Operate an audit quality assurance and improvement program maps_to Principle 12 — Enhance Quality
- framework
- iia-2024
- control_id
- Principle 12
- coverage
- partial
- delta
- engagement-level performance oversight and improvement (Std 12.3) satisfied by the documentation-and-supervision companion control
- relationship
- intersects_with
- source_version
- 2024 edition
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.
- UC-AUDIT-19 — Operate an audit quality assurance and improvement program maps_to Std 12.1 — Internal Quality Assessment
- framework
- iia-2024
- control_id
- Std 12.1
- coverage
- full
- relationship
- superset_of
- delta
- Not provided
- source_version
- 2024 edition
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.
- UC-AUDIT-19 — Operate an audit quality assurance and improvement program maps_to Std 8.3 — Quality
- framework
- iia-2024
- control_id
- Std 8.3
- coverage
- partial
- delta
- board's external-quality-assessment governance (ensuring periodic external assessments and discussing conformance) satisfied by the external-QA companion control (Std 8.4 home), beyond overseeing the internal QAIP
- relationship
- intersects_with
- source_version
- 2024 edition
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.