Internal Audit Quality Assessment Reports

The Institute of Internal Auditors (IIA) International Standards for the Professional Practice of Internal Auditing requires external assessments of the city's Internal Audit Section to be conducted at least once every five years. The assessment is conducted by an outside team of qualified and independent assessors to evaluate conformance with the IIA Definition of Internal Auditing, Code of Ethics, and Standards. 

The assessment includes a comprehensive and fully documented audit process that requires the chief audit executive and staff to complete the self-assessment work. The independent external assessor or assessment team validates the work of the internal assessment team through review of assessment planning documentation, re-performing a sample of assessment work program steps, conducting interviews with key stakeholders (executive leadership, operating management, and internal audit staff), and assessing the conformance conclusions reported by the internal assessment team.

Finally, a report is released detailing the findings of the assessment and the level of conformity to the required audit standards. The levels of conformity are as follows:

1. "Generally Conforms" is the top rating of conformity to the Audit Standards
2. "Partially Conforms" is the middle rating of conformity to the Audit Standards
3. "Does not Conform" is the lowest rating of conformity to the Audit Standards

Quality Assessment Reports