Quality

Assurance
and
Improvement
Program
Primary Source
IIA Practice Guide: QAIP, 2012

YC Sihombing, Ak, MAk, CA, CIA,

CPA
 Overview
Standard 1300:
 Overview
A QAIP should conclude on the quality of the IAA and lead to recommendations for
appropriate improvements. It enables an evaluation of:
 Quality Assurance and Improvement Program

Internal 3. External Perspective

Assessment Level

1. Engagement 2. Internal Audit Activity

(Individual) Level (Organizational) Level

On Going Periodic Self External Assessment

Monitoring Assessment Full External
atau SAIV
 Quality Assurance and Improvement Program

Internal Assessment External Assessment

Ongoing Monitoring
 Overview
Ongoing Monitoring Periodic Self External Assessment
Assessment
What Audit engagement / Audit activity / Entire audit activity and
operational level organizational level engagement level
Who By every individu in By QAIP unit By external expertise or
IAA peer review
When Ongoing Periodic (semmianual or At least every 5 years
annual)
Where On-site On-site and off-site On-site and off-site
Why To ensure the To ensure conformance, To assess the achievement
processes in place are quality, infrastructure of all aspects of IAA/QAIP
working effectively and support, add value, (design, plan, performance,
efficiently, on audit-by- performance report, monitoring,
audit basis achievement improvement program)
How Supervision, checklist, Self-assessment, client/ External assessment or
client survey, selected staff survey, WP review, self assessment with
WP review IAA report to board independent validation
QAIP Using Deming Cycle
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