Guidance

Protocol for sharing Internal Audit reports

A protocol that sets out how and under what limited circumstances internal audit reports should be shared within government.

Documents

Details

This document addresses the recommendation (No. 58) made by Lord Maude in his 2020 review of the Government functions, to create a protocol for sharing Internal Audit reports across Government.

The Protocol provides an illustrative list of the occasions when it might be appropriate for an internal audit report to be shared.

Published 29 September 2022