主要联系人:
詹姆斯B. Yard CPA, CIA, CISA (匹兹堡) 托尼P. Ielase中钢协 (哥伦布)

Whether electing a full external assessment or a self-assessment with independent external validation, a 质素保证检讨(QAR) allows audit committees and chief audit executives to evaluate the activities of their internal audit (IA) function and determine whether policies, procedures and practices of the function adhere to The Institute of Internal Auditors’ (The IIA) Core Principles, 国际 Standards for the Professional Practice of Internal Auditing (Standards) and the Code of Ethics.

Our experienced professionals leverage our Internal Audit Strategic Framework to assess your internal audit function’s activities against leading practices of other internal audit functions we have observed, and provide insights and recommendations to elevate the performance and value of the function to stakeholders.

Schneider Downs’s Internal Audit Strategic Framework

Our QAR professionals are required to meet the qualification requirements as defined in Standard 1312 – qualified, independent reviewer or review team from outside the organization. The Standard defines qualified individuals as persons with the technical proficiency, business experience and educational background appropriate for the audit activities to be reviewed. For this reason, QARs are conducted by the management of our practice. 除了, many of our QAR professionals also have experience in industry within internal audit functions and have also served as a Chief Audit Executive (CAE) so they know the challenges of leading an IA function and thus will provide practical, 适当时提供非理论建议.

质素保证检讨程序

我们的QAR过程是什么样的?

数据收集

• 对关键利益相关者进行访谈.e., audit committee, executive management, IA team members)
• 为其他利益相关者制定调查问卷
• 收集支持QAR的关键文件.e., 风险评估, IA宪章, 工作底稿, IA报告, 质量保证结果, IA的简历, 等.)

分析

• 根据IIA标准评估文件
• Review sample of executed audits to ensure compliance with existing IA policies and IIA Standards
• Leverage our SD Internal Audit Strategic Framework to assess areas for improvement
• Summarize and analyze interview/questionnaire results and develop positive themes and potential areas for improvement

报告

• Report on conformance with the IIA Standards (Generally Conforms, 部分符合, 不符合)
• 确定IA的优势领域
• Identify areas for improvement based on stakeholder feedback and our experience with leading practice recommendations

Results include an overall assessment with conformance  against the IIA Standards, as well as a high level roadmap for the most impactful opportunities for improvement, and detailed assessment against our SD Internal Audit Strategic Framework – highlighting both strengths and value add recommendations.

准备好开始了?

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