Always-On Assurance: Orchestrating Risk and Audit at AI Speed - 25 AugustAlways-On Assurance: Orchestrating Risk and Audit at AI Speed - 25 AugustAlways-On Assurance: Orchestrating Risk and Audit at AI Speed - 25 August
QAIP MANAGEMENT · INTEGRATED RISK & AUDIT
Standard 8.3 requires a quality assurance and improvement programme — assessed internally and externally, and reported to the board at least annually. This runs that programme end to end, and keeps the evidence.
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DIVERGENCE RATE
Two records, kept apart: what was proposed, and what a person concluded.
None of them can show you where a human disagreed
A standard enters the assessment. Nothing is rated yet.
Suggestion is pull-based and refused at the API when nothing is attached. Judgement-only standards are excluded entirely.
Generally conforms, partially conforms, does not conform — decided by a named assessor. No confidence percentages, by design.
Does-not-conform ratings trigger an action plan, with downgrades reported to the CAE and included in the board pack.
Define the scope, select the framework, and create an internal (12.1) or external (8.4) quality assessment.
The working surface. Evidence, proposal, decision and improvement action against every standard in scope.
Conformance, coverage and divergence across assessments over time, in the shape the committee reads.
Standard 8.3 places the programme with you personally. One assessment record, evidenced throughout, submitted without a fortnight of assembly.
Receives conformance, coverage and divergence in a single pack — evidence that a person decided, not an assurance that one did.
An append-only trail, pinned to the evidence that produced it. Faster to review under Standard 8.4, and harder to argue with.
Built against the Global Internal Audit Standards, 2024 edition. Take a single standard, attach the evidence you already hold, and review what comes back.
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