External Quality Assessment of the Internal Audit Activity We conduct an external evaluation of the quality of the internal audit or provide independent assurance on the self-assessment

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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