This research paper identifies activities and practices of internal audit departments
related to general compliance with Standard 1300 with more focused and specific
information on internal assessments (Standard 1311). Internal assessments include the
use of a variety of evaluation tools to rate current internal audit performance in areas of
compliance with audit standards, requirements, policies, and procedures; production
efficiency and quality; fulfillment of expectations of the organization’s board,
management, and audit staff; and the value provided to the organization.