External Quality Assessment of the Internal Audit Activity

According to the standards of the Institute of Internal Auditors (IIA), an external evaluation of the internal audit activity is performed at least once every 5 years.

We perform a full external assessment of the internal audit activity or an independent validation of the self-assessment depending on the client’s requirements.

The evaluation is based on:

• the Auditing Act
• Standards of the International Association of Internal Auditors (IIA) and the Professional Framework
• from the IIA Quality Assessment Manual for the Internal Audit Capability
• principles of good practice, ethics, independence, and objectivity

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