IIA Quality Services’ assessment teams evaluate various internal audit activities each year to assess the efficiency and effectiveness of
quality assurance and improvement programs (QAIP) as related to conformance with the Standards.
It is more important than ever that the QAIP provides assurance to management and the audit committee that the appropriate risks are receiving the right consideration and coverage. An assurance map is a common internal audit practice used in many organizations to provide insight into coverage by other assurance functions and highlight areas of coordination and reliance embedded in the annual audit plan.