IIA-Australia Factsheet - Selecting an External Quality Assessment (EQA) Assessor

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Author | IIA-Australia |
Date | 2025 |
Topics Explored | Internal Audit |
Format | Factsheet |
Extract/Description | The Global Internal Audit Standards require an external quality assessment (EQA) to be performed every five years. The selection of a suitable assessor to perform this review is critical, to ensure they are appropriately skilled and independent from the internal audit function. |
Key Points |
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Relevant Industries | All |
Level of Assumed Knowledge | Intermediate |
Aligned to Global Internal Audit Standards | Yes |