The best way to foster continuous improvement of IS audit processes and practices is to establish and embed quality assurance (QA) within the IS audit function, as this will ensure that the IS audit activities are aligned with the standards, expectations, and objectives of the organization and the stakeholders12. QA involves periodic internal and external assessments, benchmarking, feedback, and root cause analysis to identify and address gaps, issues, and opportunities for improvement34.
References
1: The Basics and Principles of Continuous Improvement4 2: ISO 9001 Auditing Practices Group Guidance on5 3: INSIGHTS TO QUALITY3 4: Continuous Auditing: Coordinating Continuous Auditing and Monitoring to Provide Continuous Assurance2