Internal Auditing Standards
In the fifth section of the questionnaire, all respondents were asked whether they use the IIA Standards (in whole or in part) as well as the reasons for not using the IIA Standards. Moreover, all respondents had to evaluate the adequacy of all IIA Standards as well as the Practice Advisories and indicate whether they comply with each of the IIA Standards. Finally, all respondents were asked to indicate whether they are compliant with Standard 1300, 1311 and 1312 (quality assessment and improvement) and which activities are part of their quality assessment and improvement program.
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