External Quality Assessment - Global Internal Audit Standards - Scottish Government Internal Audit

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 rep...