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Quality Assurance

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The following standard was promulgated by the Institute of Internal Auditors (IIA):

Standard 1300 – Quality Assurance and Improvement Program –

The chief audit executive should develop and maintain a quality assurance and improvement program that covers all aspects of the internal audit activity and continuously monitors its effectiveness. The program should be designed to help the internal auditing activity add value and improve the organization’s operations and to provide assurance that the internal audit activity is in conformity with the Standards and the Code of Ethics.

External Quality Assurance Review

MOSERS Office of Internal Audit (OIA) strives to ensure the internal audit function is compliant with the IIA Standards. Accordingly, the OIA has had two external quality assurance reviews performed. The fieldwork for the first was completed on October 4, 2002.

The second external quality assurance review report was completed on September 10, 2007.

Internal Quality Assurance Program

The internal auditor will complete a self-review of compliance with the IIA Standards in the interim between the external quality assurance reviews.

In addition to the self-review, the Internal Auditor will submit Service Quality survey forms to audit customers on a periodic basis to ensure the services provided are valuable to the organization.


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Missouri State Employees' Retirement System
Address: 907 Wildwood Dr., Jefferson City, MO 65102 Phone: 800.827.1063 URL: Email: Founded On: September 1, 1957