External Quality Assessment - Global Internal Audit Standards - Scottish Government Internal Audit
Reference ocds-r6ebe6-0000797349 · The City of Edinburgh Council
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Description
As required under the Global Internal Audit Standards (GIAS), Scottish Government Internal Audit (SG IA) is required to have a quality assurance and improvement programme which includes both internal and external assessments. The external assessment must be completed once every five years by a qualified, independent assessor or assessment team from outside the organisation. The external assessment may be accomplished through a full external assessment or self-assessment with independent external validation. The reports from the External Quality Assessment (EQA) will support SG IA to make improvements in its ways of working. The headlines and summary findings from the report will be shared with key stakeholders, including the Audit Committees of the SG core and the 24 public body clients. Full copies of the report may be provided to key stakeholders at the discretion of the SG IA.
Official publications
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