INTERNAL ASSESSMENT AS METHOD OF EVALUATION THE SERVICES OF INTERNAL AUDIT
Received on: 27/12/2020 Accepted on:19/04/2023
Keywords:
Quality programme, internal assessment, ongoing monitoring, Periodic self-assessment.Abstract
The internal audit quality assurance program aims to assess the extent to which the internal audit activity conforms to the definition and standards of internal auditing, as well as whether the internal auditors apply the principles of professional ethics. The purpose of this article is to study one of mechanisms of quality assurance services represented in internal assessment.
The most important findings that we reached were that ongoing monitoring improves the internal audit activity by enhancing the participation between internal audit units and it enhances the infrastructure, supports communication and improve the internal audit activities processes. It was also found that periodic self-assessment is mainly basesd on evaluating compliance with standards and principles of professional ethics, especially in periods when external evaluation is not carried out.
