Quality Assessment Services
Deloitte & Touche LLP
Deloitte’s Quality Assessment Services (QAS) provide an array of options for evaluating internal audit functions. A Strategic Assessment Review (SAR) focuses on assessing IA’s activities, capabilities and the value it provides to the organization, and then aligning those activities with the expectations of management and the audit committee. An SAR is most often requested when there is concern regarding the effectiveness of the IA function, and it frequently results in significant change and increased value to the organization. A Quality Assurance Review (QAR) or an Independent Evaluation of their Self Assessment (IESA) is required at least once every five years. These reviews are usually requested by and performed for internal audit to determine whether IA is in conformance with the Institute of Internal Auditors’ International Standards for the Professional Practice of Internal Auditing.
As used in this document, “Deloitte” means Deloitte LLP and its subsidiaries. Please see www.deloitte.com/us/about for a detailed description of the legal structure of Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting.
