unified

UC-AUDIT-20 — Obtain external quality assessments of internal audit

An external quality assessment of the internal audit function is obtained at the frequency mandated by applicable professional standards from a qualified, independent assessor or assessment team, evaluating conformance with applicable professional internal auditing standards. The board participates in determining the assessment scope and assessor selection and receives the results directly, and resulting improvement actions are planned and tracked to completion.

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Attributes

domain
Compliance, Audit & Assurance
type
detective
category
administrative

Details

unified_id
UC-AUDIT-20
title
Obtain external quality assessments of internal audit
statement
An external quality assessment of the internal audit function is obtained at the frequency mandated by applicable professional standards from a qualified, independent assessor or assessment team, evaluating conformance with applicable professional internal auditing standards. The board participates in determining the assessment scope and assessor selection and receives the results directly, and resulting improvement actions are planned and tracked to completion.
domain
Compliance, Audit & Assurance
control_type
detective
control_category
administrative
members
  • framework
    iia-2024
    control_id
    Std 8.4
    coverage
    full
    relationship
    equal
guidance

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