The internal quality assessment of the internal audit activity should communicate an evaluation of the adequacy of internal audit policies and procedures to the chief audit executive. This ensures that the internal audit function is operating effectively and in accordance with professional standards and best practices. Detailed objectives for internal audit engagements (A) are too specific for a quality assessment, confirmation of past audit recommendations implementation (B) is a measure of follow-up actions rather than quality assessment, and performance appraisals of the internal audit staff (D) are more related to personnel management, not the overall quality of the audit process.