Factsheet - Quality Pre-Assessment

Factsheet

Quality Pre-Assessment

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Factsheet

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Author

IIA-Australia

Date

2026

Topics Explored

Internal Audit, Quality

Format

Factsheet

Extract/Description

A Pre-Assessment may also be called Preliminary Review or Readiness Assessment. Some internal audit functions decide to have their external quality assessment as a two-stage process:

  • Pre-Assessment – followed by
  • Full scope external quality assessment – some time after the Pre-Assessment.

Chief audit executives who commission a pre-assessment as part of their external quality assessment process are more likely
to achieve a higher rating in their external quality assessment report.

Key Points

  • Quality assessments under the 'Global Internal Audit Standards' include a new rating category, and it is harder for internal audit functions to reach full achievement.
  • Pre-assessments are compared to Full Scope EQA's, including reasons why each is completed.
  • A case study is outlined to explain the benefit of a quality pre-assessment.

Relevant Industries

All

Level of Assumed Knowledge

Intermediate

Aligned to Global Internal Audit Standards

Yes