Guidance

Internal audit customer handbook

This handbook is designed for all customers of internal audit within central government, to help ensure the effective delivery of internal audit services.

Document

Internal audit customer handbook

Details

The internal audit profession in central government is focused on evaluating the management of key risks to and the continuous improvement to the delivery of effective public services and is a key source of independent insight and assurance for Accounting Officers, ARACs and boards. The focus of this handbook is on the customer’s role in recognising and developing internal audit into a high performing service which adds value to the organisation. The handbook first establishes the basics of an internal audit service and then describes how to identify and drive high performance.

Published 11 July 2013