Performance assessment 2


A multi-dimensional approachs

Redefining strategic priorities of the Internal Audit Activity

Developing indicators and targets of the strategic priorities

Measuring key processes

Identifiying and defining productivity gains

Redesigning key processes through lean and zero defect management

Establishing an operational and measurable roadmap

In which context should a Performance Assessment be conducted?

Uncontrolled overspending

Overwork as a standard, limiting the ability to take a step back

Regular third party dissatisfaction, whether implicit or explicit

Recurring publication of reports past the due date

Declining quality combined with cumbersome supervision

Performance assessment 3


For what investment return?

Return to core activities of the audit cycle

Reduce the occurrence and impact of process defects and flaws

Pace down and remove incremental ineffective activities

Maximise the impact of interactions with stakeholders

Transform organizational constraints into development opportunities

Recalibrate audit resources to match strategic challenges and constraints


Jean-François DUBOT

DIRECTEUR, JEC - Direction de l'Audit et des Risques, RTE (Réseau de transport d'électricité)

La DAR de RTE est très satisfaite du diagnostic réalisé par l’IFACI : il montre tous les progrès “substantiels” réalisés depuis le précédent diagnostic de 2013, en même temps qu’il définit des axes d’amélioration “ambitieux” qui dessinent pour l’équipe une trajectoire de performance pour l’avenir. Nous nous y sommes engagés dès à présent, avec l’élaboration …

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The Maturity Assessment turns the Internal Audit Activity into a driver of accelerated innovation, advocating pioneering concepts and forward-looking practices, whilst heeding expectations for organizational, technological and methodological breakthroughs

Maturity assessment 1


To achieve what?

Keep reinventing the range of Internal Audit services to fully meet the evolving demands of stakeholders

Deploy a critical, ‘out of the box’ thinking process leading to innovative action geared toward efficiency

Demonstrate your ability to generate and deliver governance, risk management and internal control solutions

Accelerate the Internal Audit function’s transformation and adjustment to a turbulent environment

Build an audit community meeting the highest standards of human and technological skills

Key success factors

A model addressing key challenges that the Internal Audit profession is bound to face

An approach fostering a higher level outlook, anticipation and clarification of needs

A team of seasoned consultants in the development and implementation of leading practices

A priority given to alignment with strategic developments of the organization

Maturity Evaluation > anticipate and roll out innovating practices


Maturity assessment 2


The approach: a set of actions to build an

Performing a broad assessment of strengths and weaknesses, opportunities and threats

Carry out a 360° scan of the interactions of the Internal Audit function

Capturing in an extensive and structured way the requirements and expectations of stakeholders

Considering innovation strategies over the entire scope of the organization

Establishing a roadmap to move from the current maturity level to the targeted stage of innovation

Ensuring the backing of stakeholders and closing the feedback circuit with themd structure


In what context should a Maturity Assessment be performed?

Change in senior management / organizational transformation programme

Regulatory developments / changes in the business environment

Obsolescence of audit methodology / deficiencies or material weaknesses in internal control

New Chief Internal Audit Executive / Evolving competency model or Internal Audit staffing


The IFACI Certification issues a seal of approval attesting to quality and performance to Chief Audit Executives, in application of the twenty-five tried and tested requirements of the Standards for the Professional Practice Framework of Internal Auditing (RPAI).

This Framework is based upon international internal auditing standards for the professional practice of Internal Auditing and outlines the prerequisites for certification. These prerequisites reflect the core foundations of our profession and help ensure that a proper system of Internal Audit is practiced according to the rules.         

Since 2005, IFACI Certification has performed over sixty Quality Certification reviews per annum.  These engagements are usually carried out in organisations with state of the art Internal Auditing and risk management departments, endorsing their professionalism in terms of benchmarking, sharing of know-how, professional innovation and continuous improvement to guarantee best practices.

The versatility of the Quality Certification means it is adopted by Internal Auditing Departments of any size and structure.

Quality certification


To achieve what?

Demonstrate to stakeholders that the Organization’s risk management and internal control processes are assessed in an extremely rigorous and systematic way.

Assert the ability of the Internal Audit Activity to enlighten management decisions in critical areas and to support innovative projects within the Organization.

Consolidate the status and role of the Internal Audit Activity by providing independent recognition of the Internal Audit function’s added value to the Organization.

Consolidate, optimize and standardize the organization and practices of established Internal Audit Activity or assist the development of recently created Internal Audit Activities.

Mobilize audit teams towards ambitious and stretching project objectives while ensuring the ability of Internal Audit Activities to attract, train and retain the best talents.

Key success factors

The IFACI Certification is first and foremost a practical approach which caters specifically to the corporate culture, organization and functioning of the concerned Internal Audit Activity. It stresses critical thinking over formal rules.

It represents a cost-effective investment in view of the role and responsibilities of the Internal Audit Function and the quality improvements and productivity gains it achieves for its stakeholders.

It helps to ensure the Internal Audit function’s ability to adapt to the realities of complex and changing organizational environments.

The IFACI Certification attests to the excellence of the Internal Audit Activity, its level of compliance with internal standards and its degree of control over key challenges.

Professional Practice Framework of Internal Auditing (RPAI).


Quality certification


The approch

IFACI certification fosters a practical approach to standards compliance which caters specifically to the corporate culture, organization and functioning of the concerned Internal Audit and risk management departments. It favours critical thinking over formal rules using tried and tested tools and techniques, respecting balanced deadlines and workloads.

IFACI Certification which respects scrupulously the standards set by certification bodies has a Certification Committee authorized to issue certification.  This Board represents, without any single personal interest prevailing, Internal Audit departments, “Users “of the Internal Audit function and Internal Auditing Experts.

The benefits of Quality Certification

The IFACI Certification comprises a certification audit and annual surveillance audits. It helps Internal Audit Departments to fulfil their obligations in the area of continuous improvement.

IFACI‘s three year audit Certification model:

  • Advances the progress made by Internal Auditing Departments
  • Supports the Internal Auditing Activity in the rapid and efficient implementation of action plans and allows for monitoring of the improvements undertaken
  • It helps to reinforce the vigilance of auditors and anticipate potential shortcomings of the Internal Auditing process
  • It enables Internal Auditing Departments to adopt and integrate the best audit practises
  • It helps to sensitize Internal Auditing Departments to changes occurring inside and outside the organization.
  • It enables Internal Auditing Departments to address the expectations and changing requirements of internal audit stakeholders.