The PRIMARY reason to perform internal quality assurance (QA) for an internal audit function is to ensure:
The PRIMARY reason to perform internal quality assurance (QA) for an internal audit function is to ensure:
The primary reason to perform internal quality assurance (QA) for an internal audit function is to ensure that the internal audit activity conforms with audit standards and methodology. This is crucial because adherence to standards and methodologies ensures the audits are reliable, valid, and consistently conducted, upholding the quality and integrity of the audit process.
While it is important that the audit function is well managed and meets performance standards, the primary focus of internal quality assurance is on adherence to audit standards.