The QAIP needs to be sufficiently comprehensive to encompass all aspects of operation and management of an internal audit activity, as found in the Definition of Internal Auditing, the Code of Ethics, the Standards, and best practice of the profession. The QAIP process is performed by or under direct supervision of the CAE. Except in small internal audit activities, the CAE would usually delegate most QAIP responsibilities to subordinates. In large or complex environments (e.g., numerous business units and/or locations), the CAE establishes a formal QAIP function-headed by sn internal audit executive-independent of the audit and consulting segments of the internal audit activity. This executive (and limited staff) administers and monitors the activities needed for a successful QAIP