Audit of Internal Audit Systems (Quality Assessment)
We support you in complying with the specified international standards for auditing units, the Institute of Internal Auditors (IIA) as well as the local guidelines of the German Institute of Internal Auditors (DIIR). Our goal is to identify potential for improvement and to derive recommendations for increasing the effectiveness and efficiency of the internal audit system.
In doing so, we conduct the audit and assessment on the basis of DIIR Auditing Standard No. 3 "Auditing of Internal Audit Systems (Quality Assessments)". Thus, our audit is also carried out in accordance with the auditors' standard IDW PS 983 "Principles of proper auditing of internal auditing systems", which is largely identical in content.
An internal audit system is understood to be the totality of all principles, procedures and measures aimed at compliance with the requirements contained in the International Professional Practices Framework (IPPF). IIA Standard 1312 requires external assessments of the audit system by qualified, independent, external assessors to be conducted at least every five years.
Our employees meet the requirements as "DIIR Internal Audit Systems Auditors" and are also certified accordingly.
The audit is divided into the following areas:
- Basics (organization, budget/resources, planning)
- Implementation (preparation, audit, reporting, audit follow-up)
- Staff (selection, development/training, management of internal audit).
We take a standardized approach to assessing the internal audit system based on a total of 82 quality criteria.