Internal Audit
The Office of Internal Audit (IA) was established in 2016 as a new VHA independent assurance organization (along with Office of Medical Inspector (OMI)), serving as the Under Secretary for Health’s internal assessor.
IA is a primary champion for the "three lines of defense" framework, providing VHA with the highest levels of independence and objectivity, including reviewing the way VHA's first and second lines of defense are achieving their objectives of managing risk and ensuring that proper internal controls are in place.
IA serves as VHA's coordinating office for VA's Enterprise Risk Management (ERM) program, develops and maintains the ERM infrastructure, promotes a risk-aware culture, and leads VHA in aligning ERM frameworks, tools and learning resources. IARA is also the executive agent for VHA's Audit, Risk and Compliance Committee (ARCC), which provides the administration with governance, strategic guidance and direction for all VHA internal audit, risk assessment and compliance activities.
