How many audit working papers are normally selected for QA review purpose?
There is not a specific number required when sampling work papers. The IIA uses a 25% of audits rule of thumb in a quality assessment (QA) with independent team reviews. Alternatively, each of the independent QA review team should review at least two sets of the working papers from the current year and the year before. When conducting Self Assessment with Independent Validation (SAIV), the norm is to review 2-3 sets of work papers that were reviewed as part of the self assessment and then to review a couple that were not reviewed as part of the self assessment.
