試験IIA-CIA-Part1-JPN トピック4 問題649 スレッド

The chief audit executive (CAE) would include the scope and frequency of both internal and external quality assessments on the quarterly board meeting agenda as part of the internal audit activity's quality assurance and improvement program. This topic is essential for ensuring the board is informed about the mechanisms in place to maintain and enhance the quality of the internal audit function. Regular updates on quality assessments help the board understand the effectiveness of the internal audit activity and its commitment to continuous improvement.References:
* The IIA's International Standards for the Professional Practice of Internal Auditing (Standards) - Standard 1311: Internal Assessments and Standard 1312: External Assessments.
* The IIA's Quality Assessment Manual.