The ‘20 Critical Questions’ resources published by the IIA-Australia can be used as an internal audit health check / facilitated self-assessment by internal audit / management self-assessment.
The IIA-Australia progressively adds further ‘20 Critical Questions’ on topics such as internal audit, governance, risk management, audit committees, compliance, fraud and corruption, and other relevant topics.
This template uses the ‘20 Critical Questions’ resource “What Directors should about Assurance” as the basis for the assessment. It is an example to get you started and provide ideas – it should be modified to best suit your internal audit function and the organisation it serves.