Quality Assurance Assessment for Internal Audit Activities

Quality assurance is a cornerstone of an effective and credible internal audit function. Stakeholders increasingly expect internal audit activities to demonstrate consistency, professionalism, objectivity, and alignment with recognized standards and best practices. Without a structured quality assurance approach, internal audit functions may struggle to demonstrate value, maintain independence, or continuously improve their performance.

To support internal audit functions in meeting these expectations, BOOST has developed the Quality Assurance Assessment for Internal Audit Activities course as a structured introduction to the principles and practices of quality assurance as applied to internal auditing. The course is designed for professionals who are involved in internal audit activities or who support audit quality, but who are new to formal quality assurance assessment concepts.

The course focuses on understanding what quality means in the context of internal auditing, why quality assurance assessments are necessary, and how they support governance, accountability, and continuous improvement. Participants explore the components of a quality assurance framework, the roles and responsibilities involved, and the difference between ongoing monitoring, internal assessments, and external assessments—at a foundational level.

Through practical explanations, simplified examples, and guided discussions, participants develop the awareness and confidence needed to support quality assurance activities, contribute to audit quality reviews, and strengthen the overall effectiveness of internal audit functions.

• Understand the purpose and importance of quality assurance in internal auditing
• Explain key concepts related to audit quality and quality assurance
• Understand the components of a quality assurance framework
• Distinguish between ongoing monitoring and periodic quality assessments
• Identify roles and responsibilities related to audit quality
• Understand basic assessment criteria and evaluation methods
• Recognize common quality gaps and improvement opportunities
• Support quality assurance and continuous improvement initiatives