Internal Audit External Quality Assessment

SCMT analyzes your internal audit function from every angle: governance, strategy, methodology, quality of audit files, relationship with the board, and overall contribution to value creation — all aligned with the five domains and 15 principles of the new IIA Standards.

Our approach : 

SCMT offers two approaches:

1. Comprehensive preparation support to help you put in place all the elements required to succeed in your evaluation — without signing or issuing an audit report.
2. Independent and thorough validation of your internal audit function, including the issuance of a signed evaluation report.

For both approaches, we propose the following work plan:

1. Diagnostic & understanding of your environment

Interviews, document review, process analysis, and consideration of your organizational context.

2. Complete evaluation based on the Global Internal Audit Standards

We assess your function according to the integrated 2024 Standards structure:

• Governance & independence
• Strategic positioning
• Function management
• Methodology quality
• Engagement performance
• Continuous improvement and QAIP

3. Analysis of strengths & opportunities

We highlight what works well, identify levers for improvement, and illustrate risks associated with observed gaps.

4. Practical recommendations & prioritized roadmap

We propose realistic, tailored, and immediately applicable actions.

5. Executive presentation to the audit committee

A clear, structured, governance‑oriented message — enabling the board to exercise its oversight role with confidence.