The State Internal Audit Advisory Board (SIAAB) is responsible for coordinating quality assurance reviews among the State’s internal audit organizations in accordance with the Fiscal Control and Internal Auditing Act (FCIAA) [30 ILCS 10/2005(f)(3)].  State of Illinois internal audit organizations designated to have an internal audit function are required to conduct an external quality assurance assessment (EQA) or a self-assessment with independent external validation (SAIV), at least once every five years by an independent reviewer or review team from outside the organization. Each internal audit organization and quality assurance review team is required to follow SIAAB’s external quality assurance program as discussed below and in SIAAB Bylaws - Article III Quality Assurance Review Program.

The chief internal auditor of each designated State of Illinois Internal Audit Organization is responsible for ensuring that the required external assessments are completed within five years from the date of the prior QAR report was submitted to the SIAAB Quality Assurance Coordinator or Assistant Quality Assurance Coordinator for approval.  Each quality assurance review conducted on behalf of a State of Illinois internal audit organization is required to determine whether the internal audit organization is in conformance with the following Institute of Internal Auditors (IIA) Global Internal Audit Standards

The Quality Assurance Review Program uses certain words and phrases as defined below:

• Assistant Quality Assurance Coordinator – is a Board member who is assigned duties as outlined in Paragraph 1.4.3 of the Bylaws.

• Board – is the State’s Internal Audit Advisory Board established under the Fiscal Control and Internal Auditing Act (30 ILCS 10/2005).

• Coordinator(s) – are the Board members who are assigned duties as outlined in Article I, Section IV of these Bylaws.

• FCIAA – is the Fiscal Control and Internal Auditing Act (30 ILCS 10/1001 et.seq.)

• Internal Audit Organization – is an internal audit unit within an agency (agency as defined in the Fiscal Control and Internal Auditing Act [30 ILCS 10/1003(a)]) of Illinois State Government.

• Program – is the evaluation and assessment program, developed by the State’s Internal Audit Advisory Board for conducting quality assurance reviews of State internal audit units.

• Quality Assurance Coordination Checklist – is a document to be used by the Assistant Quality Assurance Coordinator, and Special Assistants if applicable, to determine the Quality Assurance Review Team completed the quality assurance review and reported the results in a manner consistent with the Board’s requirements.

• Quality Assurance Coordinator – is a Board member who is assigned duties as outlined in Paragraph 1.4.2 of the Bylaws.

• Quality Assurance Matrix – is a tool developed by the Board and is to be used by Internal Audit Departments and their Quality Assurance Review Teams to conduct the Quality Assurance Review, unless use of an alternate QAR process, such as the IIA QAR Manual or IIA resources, has been approved by the Board.

• Quality Assurance Report – is the document prepared by the Internal Audit Organization and Quality Assurance Review Team to report on quality, conformance, and compliance of an Internal Audit Organization resulting from a quality assurance review.

• Quality Assurance Review – is an independent, external quality assurance assessment or a self-assessment with independent external validation of the quality and performance of an Internal Audit Organization’s conformance with the Global Internal Audit Standards adopted by the Board’s Bylaws in Article II, Sections III and IV.

• Quality Assurance Review Team – is the team of qualified internal audit professionals assembled by the chief internal auditor of the Internal Audit Organization being reviewed and presented by the Quality Assurance Coordinator for Board approval prior to carrying out a particular quality assurance review assignment.

• SIAAB – is the State Internal Audit Advisory Board.

• Special Assistant – is an individual who is assigned duties as outlined in Paragraph 1.4.3 of the Bylaws.

The Quality Assurance Coordinator position is instrumental in the Board’s implementation of the peer review program (also referred to as the quality assurance review) required by FCIAA [30 ILCS 10/2005(f)(3)].

The Quality Assurance Review Coordinator, created under Article I, Section IV of the SIAAB Bylaws, shall have the following powers:

1. To administer the activities of the Quality Assurance Review Program;
2. To recommend to the SIAAB modifications to the evaluation standards, guidelines, evaluation criteria and requirements for assessment of Internal Audit Organizations; and
3. To make procedural decisions affecting the Quality Assurance Review Program which are consistent with the Bylaws and/or directives of the SIAAB.

The Quality Assurance Coordinator is responsible for:

• Interpreting all policies and procedures established by the State Internal Audit Advisory Board related to quality assurance reviews;
• Obtaining Board approval of Statement of Independence and Confidentiality Commitment Forms from each Board member at the March meeting or as changes occur;
• Recruiting Quality Assurance Special Assistants and obtaining Board approval of their Statement of Independence and Confidentiality Commitment Forms at the March meeting or as needed throughout the year;
• Obtaining Board approval for the Request for Quality Assurance Review Team form and each team members’ Statement of Independence and Confidentiality Policy/Commitment Form;
• Signing and returning the approved Request for Quality Assurance Team form to the chief audit executive;
• Making recommendations to the Board regarding the acceptance/disagreement of the Internal Audit Department’s Quality Assurance Report; and
• Preparing, signing and issuing the SIAAB Letter of Acceptance/Disagreement with each Internal Audit Department’s Quality Assurance Report.

In addition, the Quality Assurance Coordinator may work with the Assistant Quality Assurance Coordinator to fulfill the following responsibilities:

• Assisting the chief audit executives upon request to recruit qualified volunteers for their review teams;
• Providing technical assistance to review teams during the course of their reviews; and
• Resolving any concerns/disagreements regarding the overall conclusion or attribute conclusions in the Internal Audit Department’s Quality Assurance Report.

The Assistant Quality Assurance Coordinator, in consultation with the Quality Assurance Coordinator, is responsible for:

• Assisting the chief audit executives upon request to recruit qualified volunteers for their review teams;
• Providing technical assistance to review teams during the course of their reviews;
• Assigning Special Assistants and supervising the performance of technical reviews of the Internal Audit Department’s Quality Assurance Report and necessary supporting documentation as outlined in the SIAAB Quality Assurance Coordinator Review Checklist;
• Making recommendation to the Board regarding the acceptance/disagreement of the Internal Audit Department’s Quality Assurance Review Report; and
• Working with the CPE Coordinator to coordinate the Board’s quality assurance review training program.

The Special Assistant position(s), when needed, are responsible for:

• Performing administrative reviews of the Internal Audit Department’s Quality Assurance Report and necessary supporting documentation; and

Making recommendations regarding the acceptance/disagreement of the Internal Audit Department’s Quality Assurance Report.

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