2.

The external quality review team should include individuals who possess certain
attributes. List and explain the qualities required for the external reviewers.

 Certification as an internal audit professional (Certified Internal Auditor).

 Knowledge of leading internal auditing practices.
 Sufficient recent experience in the practice of internal auditing at a
management level, which demonstrates a working knowledge and application of
the IPPF.

Additional qualifications and competencies including:-

 An additional level of competence and experience gained from previous

external assessment work.
 Completion of the IIA’s quality assessment training course or similar training.
 CAE (or comparable senior internal audit management) experience.
 Relevant technical expertise and industry experience

3. Discuss the matters to be considered by all the members of the quality reviewer team
before the commencement of external quality assessment fieldwork.

Before the commencement of fieldwork, the quality review team leader should ensure
that all team members are aware of the following information:
i. Objectives of the external quality assessment:
 Purpose of the external quality assessment;
 Compliance with organisation policies; and
 Suggestions for more efficient internal audit procedures.

ii. Team members’ ethics and behaviour:

 IIA’s Code of Ethics;
 Constructive approach during the assessment process;
 Important communications with internal audit department staff;
and
 Confidentiality statement signed by team members.
iii. Initial arrangements:
 Fieldwork and reporting schedule;
 A questionnaire for the CAE;
 List of documents and materials to be requested;
 Identify personnel to be interviewed and
 Format and structure of working papers for assessment.

iv. Distribution of work and time schedules need to include:

 The operations of the internal audit department;
 The purpose, the expected amount of details and how information
is used to evaluate the internal audit department;
 A questionnaire to be answered by the CAE;
 Tentative fieldwork schedule;
 Tentative members in the external quality assessment team;
 Selected internal audit clients and internal audit staff to be
interviewed and
 Workplace and computer facility for external quality assessment of
team members during the field visit.