Professionalism does not occur overnight...it takes time. Professionalism is a process that evolves from dedication, high-road ethics, professional growth, and hard work. Integral to this process - and the essence of excellence in the business environment - is quality.
To meet the unique needs and corporate culture of your organisation, quality needs to evolve and permeate your organisation's structure. From the mailroom to the boardroom, quality helps ensure customer's satisfaction, investor’s confidence, effective management, efficient administration and sound corporate performance.
To ensure consistent quality in your audit function and organisation, a Quality Assurance and Improvement Programme is necessary. The required elements are ongoing and periodic internal quality assessments, external quality assessments, internal monitoring, and assurance that the internal audit activity is in conformance with the Definition of Internal Auditing, International Standards for the Professional Practice of Internal Auditing (Standards), the Code of Ethics.
The internal audit activity conforms with the Standards when it achieves the outcomes described in the Definition of Internal Auditing, Code of Ethics, and Standards. The results of the quality assurance and programme at External Assessment
the results of both internal and external assessments. All internal audit activities will have the results of internal assessments. Internal audit activities in existence for at least five years will also have the results of external assessments.
Your internal quality assessment (QA) programmes are ongoing internal evaluation of the internal audit activity, coupled with periodic self- assessment and/or reviews. On the other hand, external quality assessments require an outside individual or team of independent reviewers to evaluate compliance to the Standards, the use of leading practices and the efficiency and effectiveness of the internal audit activity. Together, they create a complete picture of your audit function's commitment to quality and professionalism.
As the internal audit profession's acknowledged leader, recognised authority, and principal educator, IIA Tanzania is committed to quality. For more information on quality contact Kafaso Millinga, email kafaso.millinga@iiatanzania.org for a Quality Assessment Review.