According to the Global Internal Audit Standards, Standard 8.4 – External Quality Assessment, "The internal audit function must undergo an external quality assessment at least once every five years by an independent assessor or assessment team from outside the organization."

External Quality Assessment

In accordance with this requirement, the Office of Internal Auditing participates in an external quality assessment every five years to evaluate conformance with the Global Internal Audit Standards and the effectiveness of the internal audit function. The results of the assessment are presented to the Audit Committee and reported to the School Board.