An internal audit quality assurance review is primarily focused on ensuring that the internal audit activity adheres to relevant standards, has proper approval and oversight (such as an audit charter approved by the board), and evaluates the adequacy of its goals, mission, and vision. Ensuring that the internal audit activity meets the external auditor's expectations is not typically an objective of an internal audit quality assurance review, as the internal audit operates independently and has different objectives and standards compared to the external audit.