EQA Performance Standards and Methodologies
The internal audit profession is regulated globally by the Global institute of Internal Auditors (IIA Global) with headquarters in the United States of America.
IIA Global Internal Audit Standards (GIAS) provides the guidelines for conducting EQA and comprises •
- IIA IPPF 2024,
- IIA Intelligence and
- IIA Capability Maturity Model.
The pictures presented below provide brief explanation of the standards and their compositions:
The EQA Management Life Cycle
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