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This government functional standard sets the expectations for internal audit activity to enhance the effectiveness and efficiency of governance, risk management and control in government organisations.
The internal audit profession involves providing independent assurance and advisory services to organizations, evaluating and improving the effectiveness of governance, risk management, and control processes. The Internal Audit Profession is part of the Civil Service .
Good Practice guides expand upon 'Public Sector Internal Audit Standards' guidance.
This handbook is designed for all customers of internal audit within central government, to help ensure the effective delivery of internal audit services.
These standards took effect from 1 April 2011, and apply to all NHS organisations and replace the existing standards issued in 2002.
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