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Quality Assurance & Improvement of the Audit Process
This episode of the ISACA Certified Information Systems Auditor (CISA) exam prep series addresses how the audit function keeps itself honest and improves continuously. It covers who provides oversight, how audit leaders safeguard quality through documented procedures and formal reviews, how teams are developed, and what four areas require ongoing monitoring to keep the function compliant and effective.
What this episode covers
- Audit oversight structure — how the audit committee (or a designated stand-in) provides governance over the audit function through regular reporting from the chief audit executive.
- Leadership’s quality role — ensuring documented procedures are followed, work papers are reviewed, and formal review processes are applied to every audit based on risk.
- Team development — building formal development plans with role-appropriate training, certifications, and a leadership-backed budget.
- Monitoring quality assurance results — reviewing and summarising QA outcomes to spot trends, remediate issues, and track action items.
- Independence monitoring — enabling auditors to self-report any threat and requiring periodic checks so independence stays intact.
- Certifications and accreditations — assigning ownership to a leader who keeps the function compliant with each certifying body.
- Continued professional education — tracking CPE requirements from both internal plans and external certifiers to ensure ongoing competence.
Watch the full episode above for the worked examples and detailed explanations of each concept.
Frequently Asked Questions
Who oversees the audit function, and how is that oversight maintained?
The audit committee oversees the audit function and works with the chief audit executive; where no committee exists, a designated group or individual takes that role. Oversight relies on regular reporting from the audit function to keep performance under continuous review.
How do audit leaders safeguard quality within the function?
Quality starts with leadership ensuring that documented procedures — such as manuals, wikis, or sampling guidance — are followed by everyone. Leaders must also conduct formal reviews of work papers and final deliverables for every audit type, applying their review based on the level of risk involved.
What four areas should the audit function monitor on an ongoing basis?
The four areas are quality assurance results (reviewing and summarising them to spot trends and track remediation actions), independence (allowing auditors to self-report threats and requiring periodic checks), certifications and accreditations (assigning ownership to a leader who keeps the function compliant), and continued professional education (tracking training requirements from both internal plans and external certifiers).
Why is a formal development plan important for audit team members?
A formal development plan ensures each team member receives the right training and certifications for their role, keeping skills current as technology and risk landscapes evolve. Leadership must fund these needs with a real budget — without that commitment, skill gaps accumulate and audit quality declines over time.
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Reference: This article is based on concepts discussed in Quality Assurance & Improvement of the Audit Process.