CIAQM flashcards

32 cards. Read the term and the definition here. The deck at the top of this page is optional.

Quality management definition

Coordinated activities to direct and control an organization with respect to quality, encompassing quality planning, quality control, quality assurance, and quality improvement.

PDCA cycle

Deming's Plan-Do-Check-Act cycle: set objectives and processes, implement them, monitor and measure results against requirements, then standardize or correct.

Juran quality trilogy

Three managerial processes: quality planning (design for quality), quality control (meet quality goals during operations), and quality improvement (raise performance to new levels).

Crosby conformance definition

Crosby defined quality as conformance to requirements, measured by the cost of nonconformance, with zero defects as the performance standard.

Cost of quality categories

Prevention and appraisal costs are conformance costs; internal and external failure costs are nonconformance costs. Total cost of quality sums all four categories.

Seven quality principles

ISO 9001 principles: customer focus, leadership, engagement of people, process approach, improvement, evidence-based decision making, and relationship management.

Process approach

Managing activities as interrelated processes with defined inputs, outputs, controls, and resources so that interactions are understood and results are consistent and predictable.

CAE quality responsibility

The chief audit executive is accountable for developing, maintaining, and resourcing the internal audit activity's quality management and assurance program.

Standard 1100 requirement

The CAE must develop and maintain a quality assurance and improvement program that covers all aspects of the internal audit activity and continuously monitors effectiveness.

Engagement-level quality control

Supervision, working paper review, and evidence standards applied during each engagement to confirm planning, fieldwork, and reporting meet the Standards before issuance.

Annual independence confirmation

The CAE must confirm to senior management and the board annually that the internal audit activity is organizationally independent and free from interference.

Independence versus objectivity

Independence is the organizational freedom from conditions threatening objectivity; objectivity is an unbiased mental attitude in performing engagements and forming judgments.

QAIP scope

The quality assurance and improvement program covers all aspects of the internal audit activity's operations, not merely individual engagements or report quality.

QAIP core components

Internal assessments (ongoing monitoring plus periodic self-assessments), external assessments, and reporting and follow-up on assessment results and improvement actions.

Ongoing monitoring

Continuous, day-to-day supervision, review, and measurement of engagements performed by the audit activity itself as part of internal assessments.

Periodic self-assessment

A structured review conducted at planned intervals, usually annually, evaluating the audit activity's conformance with the Standards and its own policies.

QAIP action plan

A documented plan assigning responsibility and timelines to correct deficiencies identified by assessments, with monitoring to verify remediation is effective.

QAIP documentation

Records of QAIP design, monitoring activities, assessment results, and remediation must be retained to support the CAE's annual conformance conclusion.

Internal assessment frequency

Internal assessments must be performed at least annually, and results reported to senior management and the board as part of QAIP reporting.

External assessment interval

An external assessment must be conducted at least once every five years by a qualified, independent assessor or team from outside the organization.

External assessment methods

Either a full external assessment by an outside team or a self-assessment with independent external validation satisfies the five-year external assessment requirement.

External assessor independence

Assessors must have no conflict of interest and no obligation to or affiliation with the organization or its internal audit activity that could impair judgment.

External assessor competence

Assessors must be knowledgeable in internal auditing and the IIA Standards and competent to evaluate the activity's conformance objectively.

Generally conforms opinion

An external assessment opinion indicating the activity meets the intent of all Standards, with only minor deficiencies that do not impair overall effectiveness.

Partially conforms opinion

An external assessment opinion indicating the activity meets the intent of some but not all applicable Standards, with deficiencies requiring corrective action.

Does not conform opinion

An external assessment opinion indicating significant deficiencies prevent the activity from meeting the intent of one or more Standards and impair its effectiveness.

QAIP reporting audience

Results of internal and external assessments must be reported to senior management and the board, including scope, conclusions, and nonconformance with Standards.

Nonconformance disclosure

The CAE must disclose nonconformance with the Code of Ethics or Standards that affects the activity's conclusions or operations, escalating it to the board.

Continuous improvement loop

Measure performance, identify deficiencies, plan and implement corrective action, verify results, and re-measure, repeating the cycle within the QAIP.

Annual conformance statement

The CAE's annual report states whether the internal audit activity conforms with the Code of Ethics and Standards, supported by QAIP evidence.

Deficiency tracking to closure

Identified deficiencies are logged, assigned owners and due dates, monitored, and re-reported if remediation slips or remains unresolved.

Tailored QAIP communication

Reporting is scaled to the audience: detailed operational findings for management and summarized governance conclusions for the board, both timely and objective.