Many internal audit departments target level three – conforming, which indicates that
the function generally conforms to Standards, obtains an external assessment as
required, and demonstrates continuous improvement in their activities. Levels one and
two, beginning and emerging respectively, are usually associated with new audit
functions that are building their quality assurance programs, audit departments that
have not had an external assessment performed, or the external assessment evaluated
that the department did not conform to the Standards. In contrast, levels four and five,
leveraging and leading, represent a well-seasoned internal audit function that has rated
“fully conforms” through an external assessment and has implemented higher levels of
quality controls to add additional value to their organizations.
Many internal audit departments target level three – conforming, which indicates thatthe function generally conforms to Standards, obtains an external assessment asrequired, and demonstrates continuous improvement in their activities. Levels one andtwo, beginning and emerging respectively, are usually associated with new auditfunctions that are building their quality assurance programs, audit departments thathave not had an external assessment performed, or the external assessment evaluatedthat the department did not conform to the Standards. In contrast, levels four and five,leveraging and leading, represent a well-seasoned internal audit function that has rated“fully conforms” through an external assessment and has implemented higher levels ofquality controls to add additional value to their organizations.
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Many internal audit departments target level three – conforming, which indicates that
the function generally conforms to Standards, obtains an external assessment as
required, and demonstrates continuous improvement in their activities. Levels one and
two, beginning and emerging respectively, are usually associated with new audit
functions that are building their quality assurance programs, audit departments that
have not had an external assessment performed, or the external assessment evaluated
that the department did not conform to the Standards. In contrast, levels four and five,
leveraging and leading, represent a well-seasoned internal audit function that has rated
“fully conforms” through an external assessment and has implemented higher levels of
quality controls to add additional value to their organizations.
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