Kypsyysarvioinneista lisäarvoa ulkoisiin laadunarviointeihin

Tuore IIA:n Insights to Quality -sarjan julkaisu ”Why Maturity Assessments Add Value to External Quality Assessments” korostaa, että sisäisen tarkastuksen toiminnon kypsyystason arviointi tuo lisäarvoa ulkoisiin laadunarviointeihin (EQA).

Kypsyystason arviointi auttaa tunnistamaan sisäisen tarkastuksen vahvuuksia, heikkouksia, mahdollisuuksia ja uhkia, mikä tukee strategista suunnittelua ja toiminnon kehittämistä organisaation muuttuvien tarpeiden ja sidosryhmien odotusten mukaisesti.

➡️ Lue julkaisu: Why Maturity Assessments Add Value to External Quality Assessments
➡️ Löydät julkaisun myös kirjautuneena jäsenalueelle, yläotsikon ”Tarkastus&valvonta” alta kohdasta Sisäisen tarkastuksen johtaminen

Why Maturity Assessments Add Value to External Quality Assessments

The 2024 edition of the Quality Assessment (QA) Manual includes guidance for performing internal and external quality assessments that focus on conformance and performance (Standard 8.3 – Quality) as emphasized in the Global Internal Audit Standards™ (Standards). The QA Manual states, “Chief audit executives (CAEs) should strive for more than conformance with the Global Internal Audit Standards. They should also focus on optimizing the internal audit function’s (IAF’s) performance with the goal of addressing the organization’s changing needs and exceeding stakeholders’ expectations. A good start to optimizing the function is assessing its maturity.” A maturity assessment, when included with an external quality assessment (EQA), is a powerful strategic planning (Standard 9.2 – Internal Audit Strategy) tool for identifying strengths, weaknesses, opportunities, and threats. It helps identify key internal audit strategic initiatives that advance performance to increase value delivered to stakeholders and are linked to the organization’s strategy, stakeholder’s expectations, and the organization’s changing needs.

”Completely agree—conformance with the Standards is just the starting point. Maturity assessments provide deeper insights into how the internal audit function can evolve from being merely compliant to becoming a true strategic partner. Optimizing performance to meet and exceed stakeholder expectations is where real value is created !”