Internal Audit Quality

Appendix BList of Quality Questions

Quality Framework

Questions	Evidence of Quality
Do stakeholders clearly understand their roles and responsibilities with regard to internal audit quality?	Position descriptionsOutsourced provider contractsStakeholder interviews
Do internal audit staff members understand their responsibilities for internal audit quality?	Internal audit staff interviews
Are quality considerations part of the ongoing dialogue between the chief audit executive, senior management, and the audit committee?	Senior management and audit committee interviews
Are there regular discussions regarding internal audit quality between the chief audit executive and the outsourced providers?	Outsourced provider interviewsRecords of meetings
Does the internal audit function have a documented approach to monitoring quality and performance?	Documented quality assurance and improvement program
Has a quality assurance and improvement program been developed and documented?	Documented quality assurance and improvement program
Does the quality assurance and improvement program include both internal and external assessments?	Documented quality assurance and improvement program
Does the chief audit executive consider the drivers of quality in its quality program?	Documented quality assurance and improvement program
Does the chief audit executive consider inputs, outputs, and outcomes in the consideration of quality?	Documented quality assurance and improvement program