Chief audit executives face growing expectations from boards and senior leaders to deliver not only assurance, but also clarity and strategic value. Therefore, quality management in internal audit is now more than a compliance exercise – it is a strategic lever on maintaining the relevance and influence of the audit function.
Moreover, the Global Internal Audit Standards now require CAEs to maintain a Quality Assurance and Improvement Program (QAIP), yet fewer than half of CAEs are confident their current QAIP will enhance audit quality.
Defining Internal Audit Quality
Quality in internal audit goes beyond simply meeting professional standards. It is about consistently producing information that stakeholders can trust and use to make informed decisions. High-quality audit information should be objective, relevant, timely, complete, accurate and usable. These are characteristics that ensure audit delivers insights that are transparent, unbiased, and tailored to address specific stakeholder needs. CAEs should
consistently communicate these attributes to set clear expectations and position the audit team as a reliable source of value and guidance.
Communicating Quality and Quality Management.
Articulating what quality means—and how it is achieved—is crucial for building trust with stakeholders, securing the resources needed for success, and demonstrating the value that audit brings to the organization.
Clear communication helps everyone understand what “good” looks like in the context of audit. It also embeds a culture of quality in every engagement, not just during periodic reviews. By making quality management visible, CAEs can support continuous improvement, identify gaps, and drive targeted enhancements. This proactive approach helps protect the strategic role of audit, especially during times of organizational change or budget pressure.
A quality management program for audit is an integrated combination of processes, procedures and practices, all dedicated to the ongoing effort of producing consistently high-quality information. Gartner experts advise cllients that a quality management program for audit (QMPA) should be based around four key foundations supported by two ongoing loops – feedback mechanisms and an improvement program—ensuring that quality is not static but continually evolving.
Framework for Quality: Four Key Components
Risk Orientation is key to ensure audit activities focus on what matters most to stakeholders and aligns with organizational objectives. This means staying attuned to evolving business priorities, directly supporting organizational goals through the audit strategy, and conducting effective risk assessments that produce relevant and valuable audit plans. By communicating the audit team’s risk orientation, CAEs can demonstrate that their work is both thorough and strategically aligned with the organization’s direction.
Stakeholder relationship management is essential for audit’s relevance and impact. This involves understanding stakeholder objectives through regular engagement, ensuring that audit delivers actionable information, and securing buy-in to drive implementation. Effective communication is at the heart of stakeholder relationship management, fostering a transparent, two-way dialogue that positions audit as a collaborative partner in achieving organizational objectives.
Resource optimization makes strategic use of people, technology, and funding to support quality outcomes. Resource planning ensures that resources are allocated based according to key priorities, while ongoing training and professional development build competency within the team. Technology can further enhance both efficiency and quality. By clearly articulating the value of resource optimization, CAEs can justify necessary investments and position the audit function as forward-looking and adaptable.
Operational excellence demonstrates standardized processes to ensure consistent, high-quality outputs. This requires strong management and supervision, setting clear goals, and cultivating a culture of quality. Documenting and regularly reviewing methodologies allows for the identification and adoption of best practices. Coordination with other assurance providers maximizes coverage and reduces duplication of effort. Highlighting operational excellence reinforces audit’s reliability and discipline.
Quality as an Opportunity
A dynamic quality management program should be supported by two ongoing loops: feedback mechanisms, such as assessments, surveys, reviews, and performance indicators, provide valuable input on the effectiveness of audit activities. An improvement program uses this feedback to identify, analyze, and implement enhancements in a continuous cycle. Communicating these ongoing loops demonstrates audit’s commitment to learning, adaptation, and ongoing value creation.
Quality is an opportunity for audit to assure value, build trust, and position itself as a strategic advisor. CAEs who rigorously define, communicate, and embed quality management throughout the audit function will help it become a trusted advisor and value creator in the organization. 
Tim Berichon is Vice President Analyst in Gartner’s Audit and Risk practice.