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In the complex world of corporate governance, internal audit plays a pivotal role. It’s the function responsible for providing assurance to the Audit Committee and the Board of Directors regarding the effectiveness of the internal control system. Internal audit’s mandate extends to ensuring regulatory compliance, accurate financial reporting, and operational efficiency, essentially monitoring all facets of an organization.
But a crucial question arises: who audits the auditor? The Institute of Internal Auditors (IIA) addresses this through its International Standards for the Professional Practice of Internal Auditing, which mandate that all internal audit functions maintain a Quality Assurance and Improvement Program (QAIP). A key component of this QAIP is an external quality assessment, conducted by one or more independent experts at least once every five years.
This is precisely where the Udemy course, “Examen externo del programa de calidad de auditorÃa interna” (External Review of the Internal Audit Quality Program), shines. This comprehensive seminar delves into the establishment of a review program and explores various options for its independent validation. It begins by laying down the foundational concepts of quality and their specific application to internal audit. From there, it progresses to establishing key performance and management indicators, culminating in a detailed examination of the three primary modalities for external reviews:
1. **Direct External Review:** A straightforward assessment conducted entirely by an independent external party.
2. **External Review with Prior Self-Assessment:** This approach involves the internal audit function conducting a thorough self-assessment before the external reviewer engages, providing a baseline for the external review.
3. **External Review with Prior Self-Assessment Assisted by an Independent Consultant:** This option offers a blend of self-evaluation supported by the guidance of an independent consultant, ensuring a robust and well-prepared self-assessment.
This course is an absolute must-have for anyone aspiring to establish, lead, or oversee a world-class internal audit function that adheres to international standards. It provides practical insights and a clear roadmap for achieving and maintaining the highest levels of quality in internal audit practices. If you’re serious about elevating your internal audit department, this Udemy course is an invaluable investment.
Enroll Course: https://www.udemy.com/course/examen-externo-del-programa-de-calidad-de-auditoria-interna/