Quality Assessment Manual, 2024 Edition - eBook (Hardcover with eBook included available December 2024)

The 2024 Edition of the Quality Assessment Manual is available in both eBook and Hardcover formats, with the eBook included when you choose the Hardcover (available December 2024). We are deeply committed to sustainability and environmental stewardship. By offering our products/services in this format, we aim to minimize our environmental impact and promote responsible consumption.

For the first time, The IIA’s Quality Assessment Manual is authoritative IIA Global Guidance in this 2024 edition. The manual now incorporates the requirements of the 2024 Global Internal Audit Standards that will be effective for quality assessments beginning January 9, 2025.

This edition features:

• A model for concluding on the quality of the internal audit function based on the function’s conformance with the Standards and achievement of the Principles.
• An overview of the different types of quality assessments: internal, external, self-assessment with independent validation, gap, and maturity.
• A process for planning a quality assessment, including team selection, the initial data request, and communications between the assessment team, the internal audit function, and other stakeholders.
• An approach to assessing the internal audit function’s achievement of the intent of Domain I: Purpose of Internal Auditing.
• Guidance for assessing conformance with the standards and achievement of the Principles in Domains II through V.
• Domain-level fieldwork templates to be used in conjunction with the respective chapters to implement the recommended approach.
• Guidance for interpreting and applying models to assess the maturity of the internal audit function.
• Templates and tools to plan, conduct, and report the results of the QAIP.

This Global Guidance is an essential reference for every internal audit resource library. It will benefit external quality assessors, chief audit executives, and all internal auditors involved with developing and executing quality assurance and improvement programs.

IIA Bookstore eBook Buying Guide

The eBook which is accessed through our third-party platform, VitalSource, allows the user to experience greater readability. VitalSource eBooks are user friendly, feature full, and functional. 

With an eBook you will have: 

• Easy access and storage via VitalSource.
• User-friendly search, and improved interactivity.
• Edit options to manipulate text size, font, background, and layout. 
• Ability to annotate, bookmark, and create flashcards.

Acknowledgements 

The Institute of Internal Auditors is grateful to the stakeholders that provided guidance and assistance in the development of the Quality Assurance Manual. The IIA particularly recognizes members of the manual’s task force and advisory council. The IIA also thanks members of the Global Guidance Council, International Internal Audit Standards Board, and IPPF Oversight Council for their essential roles related to The IIA’s Global Guidance. 

Project Task Force 

• David Petrisky, CIA, CRMA (task force chair) | IIA Global HQ
• Dr. Urton Anderson CIA, CCSA, CFSA, CGAP, CRMA | IIA Global HQ advisor
• Dirk DeBruyne | IIA Global HQ advisor (Belgium)
• Marthin Grobler | IIASB member (South Africa)
• Benoit M. Harel, CIA, CRMA | IFACI member (France)
• Keith Kahl, CIA, CRMA | IIA Global HQ advisor, IIA Quality Services
• Kylie McRae CIA | IIA Australia
• Paul Sobel CIA, QIAL, CRMA | IIA Global HQ advisor

Project Advisory Committee

• Kat Seeuws, CIA, CGAP, CRMA (committee chair) | IIA Global HQ
• Naohiro Mouri, CIA | International Internal Audit Standards Board chairman (United States)
• Warren Hersh, CIA | IIA Global HQ, IIA Quality Services

IIA Chapter Relations Committee Representatives

• Jake Kearney, CIA | United States 
• Leah White, CIA, CRMA | Canada
• Justin Gwin, CIA, CRMA | United States

IIA Institute Representatives

• Dr. Constantine Barasa | Kenya 
• Ann Brook, CIA, QIAL | United Kingdom and Ireland
• Gloria Cardenas | Colombia
• Mónica Albadalejo Catoira, CIA, CRMA| Spain 
• Peter Hartog, CIA | Netherlands
• Momoko Nagayoshi, CIA | Japan
• Ninad Pradhan, CRMA | United Arab Emirates
• Dr. Eddy Yap | Malaysia

Other Quality Assessment Providers

• Dawn Jones, CIA, CRMA | Deloitte
• Deborah Lee Mack, CIA | PwC
• Ryan McNamara | Protiviti
• Monica Nickel, CIA | Grant Thornton
• Tom O'Reilly | AuditBoard
• Brian Portman | EY

Contributor

• Basil Woller, CIA, CRMA | IIA Global HQ advisor, Basil Woller & Associates

IIA Global Board Representatives

• Sally-Anne Pitt, CIA, CGAP | Australia
• Yulia Gurman, CIA | United States

Independent External Reviewers

• Michael Bünis, CIA, CRMA | Germany
• Dr. Azat Gabrielyan, CIA, CRMA | Armenia
• Jean-Pierre Garitte, CIA, CCSA | Belgium

IIA Global Headquarters Executive Leadership

• Benito Ybarra, CIA
• Javier Faleato, CIA, CCSA, CRMA