Our clients engage Continental Accountants to conduct Internal Assessment or External Assessment as part of our internal audit services to determine whether their Internal Audit Department provides effective and reasonable assurance that the internal audit activity:

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• Is performed in accordance with the Internal Audit Department Charter, consistent with the International Standards for the Professional Practice of Internal Auditing, the Definition of Internal Auditing and the Code of the Institute of Internal Auditors (IIA);

• Is operating in an effective and efficient manner, including a process of ongoing performance review and improvements; and

• Identify any opportunities to enhance the QAIP

 

The International Professional Practice Framework (IPPF), the Quality Assessment Manual or other comparable guidance issued by the IIA for conducting an internal/external assessment will be used to conduct the assessment.