This sample questionnaire can be used to evaluate an internal audit department's performance and capabilities against leading audit practices. The questions within allow the internal or external quality assurance review (QAR) team to benchmark the internal audit department against best practices.

Not all questions in this tool will apply to all internal departments. The QAR team should be sensitive to this and tailor the questionnaire prior to conducting their review. Upon completion of the questionnaire, the corresponding [Internal Audit Qualitative Diagnostic Report] can be used to present the results to the director of internal audit, senior management and/or the audit committee.