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Internal Audit · Quality Assurance
Quality Assurance & Improvement Program
The QA Agent prepares first-level QA testing against IIA requirements and the Northbridge methodology. Every conclusion is traced to evidence; reviewers make the final call.
QA reviews completed
14
+3 vs Q2
Audits reviewed
11 / 38
29% coverage
Awaiting review
3
1 overdue
Open QA findings
3
1 High
Average QA score
82%
Pass rate 86%
Requirements tested
187
across 10 requirements
Needs human review
6
In reviewer queue
EQA readiness
78%
Not an official rating
QA coverage
FY26 year to date
Completed audits38
Selected for QA11
Reviewed9
29%
Policy: review ≥10% of completed audits each quarter — met for Q1–Q3.
Review results
187 QA tests
Pass
142
Pass with observation
21
Exception
13
Needs human review
6
Unable to determine
5
Pass rate trend
Share of tests passing, by quarter
74%Q3 FY25
79%Q4 FY25
83%Q1 FY26
81%Q2 FY26
86%Q3 FY26
Reviewer queue
AI conclusions routed for human judgment
| Item | Review | Why it's here | Raised by | Age |
|---|---|---|---|---|
| T-02 | QA-FR-031 | Scope deferral — judgment required | File Review Agent | 2d |
| T-07 | QA-FR-031 | ISS-4472 not in Audit Committee deck | AC Reconciliation Agent | 1d |
| HR-5 | QA-HR-004 | IA-2611 scope change approval | Horizontal Review Agent | 3d |
| AC-2 | QA-AC-003 | Plan completion 90% vs 85% | AC Reconciliation Agent | 4d |
| QAF-019 | QA findings | Approve draft QA finding | Finding Generation Agent | 1d |
Findings by category
Planning
2
Risk assessment
1
Scope
2
Fieldwork
1
Evidence
1
Documentation
3
Supervision
5
Issue development
1
Reporting
3
Follow-up
2
Recent reviews
| Review | Type | Reviewer | Progress | Exceptions | Status |
|---|---|---|---|---|---|
| Procurement & P2P file review QA-FR-031 | File Review | Laila Kim | 62% | 2 | In review |
| Cerritos Plant Inventory file review QA-FR-030 | File Review | Laila Kim | 100% | 1 | Complete |
| IAM file review QA-FR-032 | File Review | Ben Osei | 34% | 0 | AI testing |
| Treasury & Cash file review QA-FR-029 | File Review | Ben Osei | 100% | 0 | Complete |
| Supervisory approvals — FY26 H1 QA-HR-004 | Horizontal | Laila Kim | 80% | 2 | In review |
| Third-party risk coverage QA-TR-002 | Thematic | Ben Osei | 70% | 0 | In review |
| Issues closed FY26 Q2 QA-IV-006 | Issue Validation | Laila Kim | 100% | 2 | Complete |
| July 2026 Audit Committee reconciliation QA-AC-003 | Audit Committee | Laila Kim | 90% | 2 | Awaiting sign-off |
QA Agent
Answers from QA evidence, with citations