What it is
A quality assurance and improvement program is how an internal audit function checks its own work and conformance and finds ways to improve. This plan sets out responsibilities, ongoing monitoring, periodic internal assessment, external assessment, reporting and an improvement action table.
Take the frequency and scope requirements for the external assessment from the published Global Internal Audit Standards. The plan leaves them as placeholders.
When to use it
- When setting up or refreshing the quality program.
- Before an external assessment.
- When reporting on quality to the audit committee.
What’s inside
- Responsibilities
- Ongoing monitoring and periodic internal assessment tables
- External assessment details
- Reporting and improvement actions
Standard cited
This template follows IIA Global Internal Audit Standards (2024). It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use.
Questions
Who sees the results?
The chief audit executive reports the results of the program to the board and senior management, including any non-conformance that affects the scope or operation of internal audit.
How is an external assessment different from a self-assessment?
An external assessment is done by a qualified, independent party. A self-assessment is done by the function itself, and the checklist in this series supports it.
Related templates
- Global Internal Audit Standards Conformance Checklist
- Internal Audit KPI Dashboard
- Internal Audit Charter
- Internal Audit Independence and Objectivity Statement
Last updated 11/05/2026. All free templates.