IIA brings up to date Internal Audit Practice Advisories on Quality Assurance

Introduction to the IIA's Latest Practice Advisories

In the ever-evolving world of internal auditing, staying ahead of the curve is crucial. The Institute of Internal Auditors (IIA) has recently introduced a series of new and updated practice advisories aimed at reinforcing the standards and effectiveness of internal audit procedures. These advisories offer invaluable insights for internal auditors and chief audit executives, focusing on enhancing the quality assurance and improvement programs within organizations.

Deep Dive into the New Advisories

Establishing Robust Quality Assurance Programs

The IIA’s advisories emphasize the importance of establishing and maintaining comprehensive quality assurance and improvement programs. These programs are pivotal in building confidence in the work of internal audit departments, ensuring that their procedures align with the highest standards.

Guidance on Assurance Reviews

The advisories provide detailed guidance on conducting both internal and external assurance reviews. These reviews play a key role in evaluating the effectiveness of audit processes and ensuring compliance with IIA standards.

Disclosure and Nonconformance

Another critical aspect covered by the advisories is the disclosure of nonconformance with the IIA's standards. Chief audit executives are provided with recommended procedures for reporting and addressing any deviations, ensuring transparency and accountability in audit practices.

Implementing the Advisories in Your Audit Practices

Implementing these advisories in your organization can significantly enhance the quality and effectiveness of your internal audit functions. They serve as a roadmap for establishing robust audit procedures, conducting thorough reviews, and maintaining high standards of transparency and compliance.


The new IIA advisories represent a significant step forward in the field of internal auditing. By adopting these guidelines, internal auditors and chief audit executives can ensure that their practices not only meet but exceed the industry standards, thereby fostering a culture of excellence and integrity in their organizations.