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External Quality Assessment
External Quality Assessment (EQA) is a strategic checkpoint for Chief Audit Executives, Boards of Directors, Audit Committees, and Internal Audit leaders to validate conformance, clarify maturity, and shape the function's future.
EQA is more than a compliance exercise
External Quality Assessment offers more than an independent view of conformance. It also helps Internal Audit leaders consider how the function is evolving, where opportunities for modernisation may lie, and how best to align ambition with practical next steps.
The case for action
The current environment is creating a natural opportunity to assess conformance, revisit operating maturity, and consider how digital capabilities can support the next stage of your IA evolution.
IIA Standards have evolved
The 2025 Global Internal Audit Standards raise the bar on governance, strategy, and capability. Demonstrating alignment is not just about compliance; it is evidence that your function is prepared for what comes next.
Technology is redefining Internal Audit
AI, automation, and analytics are now central to effective Internal Audit. Legacy methods constrain scale, coverage, and innovation, while a Deloitte EQA reveals how ready your function is for this shift.
Stakeholder expectations have risen
Boards of Directors and executives increasingly look to Internal Audit for assurance, foresight, and transformation insight. An EQA helps prove that your mandate, capability, and delivery model are built to meet those broader expectations.
Risk landscape complexity is increasing
Internal Audit must demonstrate the capability to address emerging, interconnected risks across cyber, ESG, regulatory, and operations. An EQA helps validate whether your function is ready to cover that wider risk agenda with credibility.
Why EQA matters for leadership teams
An External Quality Assessment enables Chief Audit Executives, Boards of Directors, and Audit Committees to understand current conformance, clarify the function's maturity profile, and shape a considered path for future development.
Deloitte's unique EQA approach
Deloitte’s unique EQA approach combines a thorough conformance assessment, maturity rating, stakeholder perspective, and forward-looking recommendations, so Internal Audit teams receive a clear picture of both current standing and strategic next steps.
Ready to unlock your audit function's potential? Contact our Internal Audit leaders to explore EQA.
