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External Quality Assessment of Internal Audit Activity
As per Institute of Internal Auditors Standard 1312, external quality assessment of internal audit activity be conducted at least once every five years by a qualified independent assessor or assessment team from outside the origination.
As per Capital Market Authority circular no 10/2018 every company coming under the regulatory framework shall conduct a comprehensive external evaluation of the internal audit units work at least once every four years through a specialized third party other than the statutory auditor.
Crowe Oman possesses Certified External Assessor of Internal Audit Activity (IIA) to assist companies in the external quality assessment of the internal audit activity. The experience of the external assessment team will be a valuable resource when identifying successful internal audit practices.