In this new edition of the Manual, although the basic QA methodology was not changed the QA "toolkit" was expanded and updated. New sample documents (e.g. Request for Proposal, Timelines, Engagement Letters) were added to the toolkit. The core QA programs (e.g. Tools 12-17) were also updated based on IIA team leader and other internal auditing practitioners experiences and insights. The CD that is included in manual has sample documents and tools in a word format to make it easier for QA teams to use the tools on their projects.

The current edition is divided into chapters based on the principal elements of the quality program required by the Standards, with a continued strong emphasis on external assessments, as summarized below:

• Chapter 1. The rationale for a new edition of the Manual, based primarily on the Standards and the ongoing evolution of internal auditing.
• Chapter 2. The external quality assessment
• Chapter 3. Self assessment and documentation of the quality assessment
• Chapter 4. The elements of an internal quality assessment
• Chapter 5. Overview of the program segments for quality assessment and other tools, along with brief guidance for their use.

Supplementing the 5 chapters are 5 references and an appendix containing practical guidance, model documents and the various assessment tools described and referenced in the text.

This guidance fits into the Professional Practices Framework as a development and practice aid.

THIS GUIDANCE CAN ALSO BE PURCHASED AS A RINGBINDER WITH CD ROM.