The value creation and preservation triggers encompassed by the

IIA Certification

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SECURITY

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RESULTS
Relevance – Ability to develop audit programs that are adapted
to the organization’s objectives Factors driving the creation and
preservation of value
 Internal audit focuses its objectives  The audit program is aligned with the
on controlling major risks that could strategic objectives and with major
jeopardize the organization’s goals. risks
 Controls are used to verify that the
objectives for key operational projects
and programs are met
M
UES O
YE  Proposals are made to reinforce risk
SQ NS management
RI
SECURITE  Regular communication with
E

ECO
ENC

operational management helps to

NO
TIN

S align viewpoints and requirements

MIE

RCE
PER
OB

 The conclusions of IA engagements

JE C

EF
SOU

FI
CA N CE are calibrated to take account of
IE
TIF

CI
TE IC organizational objectives
R ES

F
EF
S

 The information communicated to

RESULTATS executive bodies and coordination
with stakeholders are adequate

2
Effectiveness – Ability to achieve assigned objectives
Factors driving the creation and
preservation of value
 Internal audit delivers results and  Internal audit plans its activities and
creates value in accordance with the addresses issues according to the
objectives defined jointly with concerns of its stakeholders
executive bodies.  Internal audit encompasses all areas
of the organization
M
 The audit approach seeks to optimize
UES O
YE the structure and functioning of
SQ NS
enterprise processes
RI
SECURITE
 Action plan results are measured
E

ECO
ENC

against their anticipated cost

NO
TIN

S
 Checks are performed to verify that
MIE

RCE
PER
OB

action plans are implemented by

JE C

EF
SOU

FI CE
CA
IE
N operational managers
TIF

CI IC
TE
R ES

F
EF  Indicators used to coordinate and
S

supervise internal audit activities

RESULTATS facilitate continuous improvements

3
Efficiency – Degree to which allocated resources are utilized
Factors driving the creation and
preservation of value
 Internal audit strikes the right balance  Audit topics focus on critical issues for
between the results achieved and the the organization
human and technological resources
 Planning takes account of auditors’
employed.
capabilities and the need for effective
time management
M  The audit methodology addresses the
UES O
YE
SQ NS critical components of audited
RI
SECURITE processes
E

ECO
ENC

 Audit records provide tangible

NO
TIN

S elements for the audit findings

MIE

RCE
PER
OB

 IA recommendations specify the

JE C

EF
SOU

FI CE
CA
IE
N expected outcomes as well as the
TIF

CI IC
TE
R ES

EF
F corrective actions needed to address
S

the root causes of shortcomings

RESULTATS

4
Cost-efficiency – Obtaining the best resources at an optimal cost
Factors driving the creation and
preservation of value
 Internal audit is implemented using  Recruitment policy focuses on hiring
sufficient human and technological high potential candidates
resources at an optimal cost.
 Training is provided to enhance
operational performance
 Regular appraisals are held and
M demanding objectives are set
UES O
YE
SQ NS
RI  Audit tools are used to increase
SECURITE
productivity and efficiency
E

ECO
ENC

 Manuals and databases are used to

NO
TIN

S
share feedback and best practice
MIE

RCE
PER
OB
JE C

EF  Budget disbursements are closely

SOU

FI
CA N CE
IE aligned with the progress of the audit
TIF

CI IC
TE
R ES

F
EF program
S

RESULTATS

5
Reassurance – Ensuring that the allotted resources are sufficient
to enable risk to be controlled Factors driving the creation and
preservation of value
 Internal audit verifies that the allotted  Internal audit reports provide
resources are sufficient to control comprehensive information which
facilitates decision-making
enterprise risk.
 Internal audit provides proactive alerts
about areas with high residual risks
 Internal audit engagements have the
necessary scope to provide an adequate
M
UES O
YE and reasonable assurance
SQ NS  Internal audit formulates a clear audit
RI
SECURITE opinion which is backed by documentary
evidence
E

ECO
ENC

 Internal audit provides a responsive and

NO
TIN

S
up-to-date vision of progress in the
MIE

RCE
PER
OB

implementation of action plans

JE C

EF
SOU

FI
CA N CE  The budget is defined based on the scope
IE
TIF

CI
TE IC for audit and the frequency for reviews of
R ES

F
EF
S

entities

RESULTATS