This research aims to determine the suitability of IPPF Standard 2400 implementation regarding Communicating Results in Bank X with professional practices in international standards of internal audit. This research used a qualitative method with descriptive design. The results of this research concluded that the implementation of IPPF 2400 was still partially conform and the quality of internal audit assignment related to internal audit report was not performing optimally according to IIA standard. The implementation of the IPPF 2400 still has gaps, especially in the guidelines implemented, QA review process, and the understanding of the applicability of the guidelines to the audit team. This condition causes the quality of internal audit in Bank X did not perform optimally and dd not meet the overall audit standard.

Keyword:

Quality Review on Internal Audit Report, Quality Assurance and Improvement Progam, IPPF 2400.