Internal audit is a profession that continues to improve, expand and evolve in response to the changing face of business. This sample questionnaire measures an organization’s CPE program and co-sourcing arrangements with respect to the skills and knowledge of the internal audit function.

Sample questions include: Has internal audit activity involved developing an appropriate CPE program for its employees? Is the program monitored and reported on? Is the program adequately budgeted for and funded? Are CPE materials shared and trainer programs initiated to leverage information obtained from CPE events?