Correspondence

UK public sector internal audit standards published

The UK public sector internal audit standards (PSIAS) have been published.

Documents

Public sector internal audit standards: applying the IIA international standards to the UK public sector

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Letter from NHS Chief Financial Controller, Janet Perry to interested parties

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Detail

These are based on the mandatory elements of the Institute of Internal Auditors (IIA) International Professional Practices Framework (IPPF).

This publication is aimed at accounting officers, accountable officers, board and audit committee members, heads of internal audit, internal auditors, external auditors and other stakeholders such as chief financial officers and chief executives.

The objectives of the PSIAS are to:

  • define the nature of internal auditing within the UK public sector
  • set basic principles for carrying out internal audit in the UK public sector
  • establish a framework for providing internal audit services, which add value to the organisation, leading to improved organisational processes and operations
  • establish the basis for the evaluation of internal audit performance and to drive improvement planning

The standards will apply from 1 April 2013, and will replace NHS internal audit standards.

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