The performance and assessment of the engagement quality reviewer (EQR) conducting an audit review, as well as their duties regarding the conclusions and documentation of the EQ review, are the main subjects of the new ISQM 2 standard. It describes the duties involved with the function and attempts to guarantee that the appropriate person reviews the audit at the appropriate time.
#audit #auditreview #business #qualityassurance #softwareapplication
https://isqm.co.uk/isqm2/
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