Internal audit program design for CABs

Why this matters

Credible accreditation depends on consistent methods, clear decisions, and evidence that stands up to independent review. This publication translates essential expectations into practical steps so teams can prepare, communicate, and operate with confidence.

Key requirements and expectations

• Separate evaluation from decision to protect impartiality.
• Document roles, responsibilities, and oversight mechanisms.
• Use risk-based controls to prevent bias or errors.
• Record evidence of review, approval, and follow-up.
• Audits must cover the full scope and critical processes.
• Auditors should be competent and independent of activities.
• Findings must feed into corrective action management.

Evidence and records to prepare

• Policies and committee terms of reference.
• Minutes from governance or impartiality meetings.
• Risk registers and mitigation actions.
• Corrective action records when issues are found.
• Annual audit plans and completed audit reports.

Common pitfalls to avoid

• Undocumented decision-making or informal approvals.
• Conflicts not disclosed or not managed to completion.
• Governance roles that are unclear or overlapping.
• Lack of evidence that actions were implemented.
• Audits that only confirm compliance without testing effectiveness.

Practical checklist

• Confirm governance roles and independence boundaries.
• Document conflict disclosure and recusal steps.
• Maintain an auditable decision trail.
• Verify corrective actions are closed effectively.
• Ensure audits cover high-risk processes each cycle.

Related resources

• Governance Hub
• Impartiality Policy
• Conflicts of Interest
• Complaints & Appeals