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Public spending & reporting
The Internal Audit Quality Assessment Framework
07 September 2011
The Internal Audit Quality Assessment Framework (IAQAF) is a tool for evaluating the quality of the internal audit service in an organisation. It is intended to:
- Facilitate identification of actions for continuous improvement
- Facilitate evaluation of progress with improvement plans
- Provide an approach to both internal and external Quality Assurance reviews which is not "tick box" and which goes beyond compliance with the Standards alone
The IAQAF is designed to be flexible in its application and use, providing a resource to support both internal and external quality reviews, and it is now Treasury's recommended approach to the conduct of such reviews. Our expectation is that users will also want to be flexible in their use of the tool and the 'User Guide' section of the IAQAF offers more guidance on this.
The IAQAF is available below in Adobe Acrobat Portable Document Format (PDF) and word format. If you do not have Adobe Acrobat installed on your computer you can download the software free of charge from the Adobe website. For alternative ways to read PDF documents and further information on website accessibility visit the HM Treasury accessibility page.
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