Which of the following needs to be established prior to undertaking an assessment of the quality assurance and improvement program?

Which of the following needs to be established prior to undertaking an assessment of the quality assurance and improvement program?
A . Department performance standards.
B . Remediation timeframes.
C . Nonconformance disclosures.
D . External assessment resources

View Answer

Answer: D

Explanation:

Before undertaking an assessment of the quality assurance and improvement program, it is necessary to establish external assessment resources. This includes determining who will conduct the external assessment, the methodology to be used, and other logistical considerations to ensure that the assessment is thorough and conforms to the IIA’s standards for quality assurance.

Reference: The Institute of Internal Auditors (IIA) – International Standards for the Professional Practice of Internal Auditing, specifically those related to quality assurance and improvement.