Audit Quality Review Within Quality Assurance And Improvement Programs (QAIP): A Scoping Review

Abstract

This scoping review highlights the importance of Quality Assurance and Improvement Programs (QAIP) in enhancing the quality of internal audit functions. It emphasizes the need for effective QAIP implementation to ensure that internal audits adhere to professional standards and provide significant value to organizations. The study population includes academic literature on QAIP implementation and its impact on internal audit quality assessment. The data were sourced from electronic databases such as Emerald, Science Direct, Taylor & Francis, and Wiley Library. The findings emphasize the crucial role of QAIP in improving internal audit functions and the necessity of effective QAIP implementation to ensure adherence to professional standards and provide significant organizational value. Further empirical research is needed to enhance the theoretical understanding of QAIP implementation and its implications for internal audit quality assessment.