All Things Internal Audit: The IIA's Updated Quality Assessment Manual
The Institute of Internal Auditors Presents: All Things Internal Audit
In this episode, Dirk Debruyne and Marthin Grobler discuss The IIA’s recently released Quality Assessment Manual, 2024 Edition, with David Petrisky. They share their personal experiences with quality assessments and the development of the updated manual, including how it aligns with the new Global Internal Audit Standards.
In bonus content, The IIA’s Deborah Poulalion joins Robert Perez to discuss the 2024 North American Pulse of Internal Audit Report.
Guests
Dirk Debruyne, managing director, D2 CAE Solutions
Marthin Grobler, CAE and owner, IA Professionals
Host
David Petrisky, director, Professional Standards, The IIA
Key Points
- Introduction to the episode and guests [00:00:02]
- Importance of quality assessments and ISB’s role [00:00:30]
- Marthin Grobler on his project involvement [00:01:10]
- Dirk Debruyne's background and contributions [00:02:16]
- Task force responsibilities and challenges [00:03:16]
- Focus on ethics in Domain 2 [00:04:24]
- Comparison with previous QA Manual versions [00:05:50]
- Alignment with new standards and assessment impact [00:07:26]
- Use of manual for internal and external assessments [00:09:00]
- Challenges in assessing conformance methodology [00:10:00]
- Governance’s impact on audit quality [00:12:23]
- Introduction of the maturity model [00:14:39]
- Adding maturity assessments [00:16:00]
- Templates and tools in the manual [00:17:16]
- Benefits of the four-point conclusion scale [00:18:49]
- Performance outcomes in assessments [00:21:01]
- Guidance on self-assessment with validation [00:22:38]
- Board and CAE expectations for assessments [00:24:14]
- QA Manual’s role in meeting expectations [00:26:07]
- Future innovations and tech in assessments [00:27:42]
- Value of external quality assessments [00:30:54]
- Final thoughts for the internal audit community [00:32:23]
- Bonus content [00:38:20]
Bonus Content
Host
Robert Pérez, owner, Pérez Communication Solutions
Guest
Deborah Poulalion, IIA senior data analyst, The IIA
The IIA Related Content
Interested in this topic? Visit the links below:
- Quality Services
- Webinar: Introducing the New Quality Assessment Manual: Aligned with the Global Internal Audit Standards
- Quality Insights: Implementing an Internal Audit Strategic Plan
- Webinar: Quality Assessment Challenges and Opportunities 2025 and Beyond
- Participate in the 2025 North American Pulse Survey
Visit The IIA's website or YouTube channel for related topics and more.
Resources Mentioned
- Quality Assessment Manual, 2024 Edition
- International Internal Audit Standards Board
- North American Pulse of Internal Audit
- Risk in Focus