Occupational Certificate Internal Audit Manager Quality Assurer
An Internal Audit Quality Assurer assesses the Internal Audit Activity for conformance with the International Professional Practices Framework (IPPF), assures operational efficiency and effectiveness and provides guidance to improve the quality of the internal audit Activity.
The Internal Audit Manager Quality Assurer (IAM QA) functions include developing and implementing quality assurance processes and mechanisms, provide guidance to ensure general conformance to the definition standards and code of conduct of internal auditing.
The IAM QA determines the level of efficiency and effectiveness of the internal audit function and recommends actions to improve performance and maturity. IAM QA’s provide guidance to ensure alignment of the Internal Audit Activity (IAA) strategic plans and activities with the organisations’ strategies, objectives and risks to meet and/or exceed stakeholder expectations. They also facilitate, monitor and report on the availability of a pool of appropriate skills to meet current and future needs of the internal audit function.
The role of internal auditing and in turn the role of Internal Audit Managers within organisations is becoming increasingly demanding. There has been an increase in the demand for Internal Auditors to fulfil the role of business, risk and corporate governance partners in organisations.
The aim of this qualification is to develop Internal Auditors who can successfully evaluate the internal audit functions and processes to ensure that the International Professional Practices Framework (IPPF), global standards and ethical business practices are being adhered to.
The OC IAM QA qualification was developed as a specialisation with the intention of providing Internal Auditors with the knowledge, skills and competencies they require to quality assure the internal audit activity (IAA) to enhance practices and to contribute to the development of future Internal Auditors.
The IIA SA OC IAM QA qualification is currently the only Internal Audit Quality Assurance qualification in South Africa. This qualification allows for both practical exposure and on-the-job learning to promote quality assurance of internal audit activities.
