A Quality Assessment Review (QAR) is a formal evaluation of the internal audit activity's effectiveness, including staff competencies such as business acumen, technical knowledge, and overall audit performance.
The QAR assesses:
-Conformance with standards.
-Auditor proficiency, including business understanding.
-Opportunities for improvement.
Through this process, the Chief Audit Executive (CAE) can identify gaps, including weaknesses in a staff auditor's business acumen, which refers to understanding the organization's operations, industry, and environment.
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