quality is a key requirement of the Standards for all audit activities, internal
audit functions are very diverse in their size, available resources, and the organization’s
complexity. To support these diverse audit shops, the IIA developed five levels of
quality, with the Path to Quality Model,1 designed to gauge the individual internal audit
function’s quality capability target.
quality is a key requirement of the Standards for all audit activities, internalaudit functions are very diverse in their size, available resources, and the organization’scomplexity. To support these diverse audit shops, the IIA developed five levels ofquality, with the Path to Quality Model,1 designed to gauge the individual internal auditfunction’s quality capability target.
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