Quality Assurance and Improvement Program

The Head of  Internal  Audit must  develop  and  maintain a quality assurance and improvement program (QAIP) that covers all aspects of the directorate  of internal  audit,  with the ultimate goal of developing  an internal audit directorate with a scope and quality of work that includes conformance with the standards and  whether internal  auditors  apply the code of ethics.

The Head of Internal  Audit  is responsible for ensuring that the directorate of internal audit conducts periodic internal assessment that includes both ongoing  monitoring and self-assessments. In addition to internal assessments, the Head of Internal Audit is responsible  for ensuring  that the directorate of internal audit conducts an external assessment at least once every five years.