The External Quality Assessment (EQA) was a new requirement for local government when the Public Sector Internal Audit Standards were introduced. All local government internal audit services should have completed an EQA by the end of March 2018.
CIPFA has undertaken a number of reviews in the last few years and this briefing highlights some common themes and learning points based on that experience. It also contains some examples of leading practice to support internal auditors in meeting the professional standards and supporting their organisations.
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