Quality

Member Resources - Quality

We are proud to offer our members the IIA-Australia Quality Toolkit. This toolkit contains a range of templates and checklists to support an internal audit function to enhance the quality of their internal audit service and comply with the Global Internal Audit Standards.  There are 9 documents within the toolkit including annual declarations to be used by the internal auditor or CAE.

The Institute of Internal Auditors-Australia retains sole copyright to The Institute of Internal Auditors-Australia materials In any form. Permission to use Is granted exclusively for: (i) an individual user's internal use or (ii) an organisation's internal use, but only if The Institute of Internal Auditors-Australia is acknowledged. Insubstantial portions of materials may be used by the individual or organisation internally only for Inclusion In Its Internal audit documentation, systems, training materials, and other related documents. The Institute of Internal Auditors-Australia materials may be included in any individual file to the extent that such storage is not further limited or prohibited by supplemental terms for the specific materials. The Institute of Internal Auditors -Australia provides no warranty in respect of this document. For any other use, permission or license maybe required; for questions, contact us.

Toolkit

Reference Documents

Presentations & Videos

FAQs

Toolkit

The IIA-Australia Quality Toolkit is intended to provide a structured and practical framework to facilitate the conformance of internal audit functions with, and assessment of internal audit functions against, the 'Global Internal Audit Standards'. The intent of the Toolkit is to assist internal auditors to drive continuous improvement. In 2026, the structure of this Toolkit has been revised with a strong focus on improving the user experience.
 
The IIA-Australia Quality Toolkit consists of two sections:
1) The Assessment Toolkit (Workbook): This can be used to conduct the periodic self-assessment against the Standards required by Standard 12.1, or to conduct an external quality assessment. All assessment tools are contained within the Excel workbook, including relevant checklists. 
2) Supporting Tools: Documents that can be used to assist functions conform with the Standards and enhance internal audit quality. These are Word templates labelled ST 1, through to ST 8.

Q&As about the IIA-Australia Quality Toolkit are located at the bottom of this page.

IIA-Australia Quality Assessment Toolkit (Workbook) 2026

IIA-Australia

ST 1 Internal Audit Quality Policy and QAIP Template 2026

IIA-Australia

ST 2 Internal Audit Engagement Quality Assurance Form 2026

IIA-Australia

ST 3 Internal Audit Performance Measures KPIs Examples 2026

IIA-Australia

ST 4 Internal Audit Engagement Feedback Form 2026

IIA-Australia

ST 5 Annual Declaration Internal Auditor (incl COI) 2026

IIA-Australia

ST 6 Annual Declaration CAE 2026

IIA-Australia

ST 7 Annual Service Provider Attestation 2026

IIA-Australia

ST 8 EQA and SAIV Work Plan (Process) 2026

IIA-Australia

Other Tools and Templates

Reference Documents

Factsheet - Quality Assurance and Improvement Program

IIA-Australia

Factsheet - External Quality Assessment Options

IIA-Australia

Factsheet - Selecting an EQA Assessor

IIA-Australia

20 Critical Questions - What Directors Should Ask About Internal Audit

IIA-Australia

20 Critical Questions - What Directors Should Ask About Internal Audit

IIA-Australia

Presentations & Videos

FAQs

A: No. If you are using the 2025 Quality Toolkit, you can be confident that you are already working in alignment with the ‘Global Internal Audit Standards’ (GIAS). The 2025 Quality Toolkit reflects the Standards issued in 2024 and continues to support both internal and external quality assessments. 

The 2026 Quality Toolkit can be adopted when you are ready.

A: The 2026 Quality Toolkit has been updated primarily to make things easier for members and external Quality Assessment (EQA) assessors. 

While the underlying GIAS requirements remain the same, the 2026 Toolkit has been redesigned with usability in mind, including clearer templates and improved structure. The aim is to: 

  • make it easier to complete quality documentation, 

  • reduce unnecessary duplication, and 

  • support a more efficient review process during EQAs. 

We made further improvements to support our members, such as adding an example Service Provider Attestation to the Quality Toolkit too. 

A: The 2026 Quality Toolkit does not introduce new requirements from the GIAS, as these Standards have not changed. The update to the Toolkit focuses on how information is captured and presented, rather than on changing what is required. Based on our learnings over the past year, we have included further common examples of evidence that members may use to demonstrate conformance with the GIAS.

With the introduction of the Topical Requirements, the 2026 Quality Toolkit includes further prompts in the templates to consider and document the application of these as needed. 

A: Yes. Users of the Quality Toolkit can adjust the templates to suit their organisation and internal audit function, as these are provided by IIA-Australia as supporting materials only. Permission to use these templates is granted exclusively for: (i) an individual user's internal use or (ii) an organisation's internal use, but only if The Institute of Internal Auditors-Australia is acknowledged. Refer to the top of this page for our Copyright notice.