keymessagesforcaes,seniormanagementandthe

keymessagesforcaes,seniormanagementandthe内容摘要：

hed a Quality Assurance and Improvement Program, how can it start the process? A. A good firststep is to assess the level of pliance with the definition of internal auditing, the Standards and the Code of Ethics. • Practice Advisory 13001 Internal Auditing and Quality Q. How do internal and external QAs differ? A. Internal Assessments prise ongoing internal evaluations of the internal audit activity, coupled with periodic selfassessments and/or reviews. • Practice Advisory 13111 Internal Auditing and Quality Q. How do internal and external QAs differ? A. External Assessments require an outside team of independent reviewers to evaluate pliance with the Standards, the definition of internal auditing, the Code of Ethics, the use of successful practices and the efficiency and effectiveness of the internal audit activity. • Practice Advisory 13121amp。 2 Internal Auditing and Quality Q. What are the benefits of an independent external QA? A. It allows the internal auditors to state that their activities are conducted “in accordance with the International Standards for the Professional Practice of Internal Auditing.” Internal Auditing and Quality Q. When must an internal audit shop have an external QA? A. It is mandatory that every internal au。