Does your Internal Audit Department have a QA review program?  If yes, do you leverage sampling when QAing an audit project?  Or do you look at all the work within a projected selected for QA?

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Director of Finance in Consumer Goods, 10,001+ employees
We do have quality assurance review to mitigate risk of errors and ensuring audit accuracy.
We do look at all the work for the project selected for the QA review and validity.
Vice President - Internal Audit and Enterprise Risk Management in Healthcare and Biotech, 1,001 - 5,000 employees
We have a standardized workpaper that we use to conduct our QAR assessments, and we review each selected engagement completely using that workpaper.  The engagements themselves are selected on a sample basis throughout the year.
India Head and Director of Global Finance Shared Services in Hardware, 5,001 - 10,000 employees
Yes, our Internal Audit Department have QA review program. We apply sampling to cover high risk areas which have a history of out of period adjustments. This Program covers all the work and is not specific to audit project work. 

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