NHS internal audit standards

These standards took effect from 1 April 2011, and apply to all NHS organisations and replace the existing standards issued in 2002.



New NHS internal audit standards have been published today by the Department of Health.

The issue of these standards ensures that those responsible for establishing, delivering and reviewing internal audit across the NHS continue to do so within a consistent framework.

The standards are principles-based with additional interpretation to reflect the NHS environment and governance structures.

A primary audience for the standards are providers of internal audit services. But there is an important role for Accountable/Accounting Officers and Audit Committees to assure themselves that their internal audit service meets the standards and any necessary improvement plans are agreed and delivered.