IAU External Quality Assessment

Description HMRC has a requirement for the provision of an External Quality Audit Assessment to be undertaken by an Independent contractor. It is a mandated requirement from HM Treasury that Government Internal Audit Services undertake an External Quality Assessment every five years. HM Treasury states that 'The Public Sector Internal Audit Standards require the Chief Audit Executive to develop and maintain a quality assurance and improvement programme that covers all aspects of the internal audit activity. The Pub...