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internal audit

One of the cornerstones of effective governance, internal audit acts as a catalyst for positive change and continual improvement through objective challenge.


Police Integrity is always a hot topic

By Rachel Bowden, member of the Internal Audit Standards Advisory Board, due to speak at the CIPFA Audit Conference 2013.

The Public Sector Internal Audit Standards (PSIAS) which were published in December 2012 came in to effect from 1 April 2013, replacing the previous Code of Practice published by CIPFA back in 2006.  I actually think PSIAS make things easier for internal auditors because PSIAS require a relationship between internal audit and the Board (or equivalent for the organisation in which it works) – no longer is it sufficient for internal audit to report solely to the Chief Financial Officer. 

This concept, of course, is not new.  Many internal auditors working with police forces and PCCs will be members of the Chartered Institute of Internal Auditors and therefore very familiar with the contents of PSIAS, which are based on international internal auditing standards.  But, what does “Board” mean in the context of the PCC and Chief Constable? read more

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Panel

The audit panel promotes internal audit in public services while having regard to the contribution of external audit. It does this by providing expert advice and maintaining CIPFA’s Code of Practice for Internal Audit in Local Government.

Audit Panel

The UK Public Sector Internal Audit Standards Advisory Board (IASAB) was been established by CIPFA, HM Treasury, Department of Health, The Scottish Government, The Welsh Government and The Department of Finance and Personnel (NI).

UK Public Sector Internal Audit Standards Board

Download: the Role of the Head of Internal Audit (PDF, 279KB)

More results relating to 'Internal Audit'

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Internal Audit

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Public Sector Internal Audit Standards

/Policy-and-Guidance/Standards/Public-Sector-Internal-Audit-Standards

A Practical Guide to the Internal Audit of the Operational Phase of PFI Contracts

/Policy-and-Guidance/Publications/A/A-Practical-Guide-to-the-Internal-Audit-of-the-Operational-Phase-of-PFI-Contracts-Book

Accounting and Auditing Standards: A Public Services Perspective (Fully Revised Fourth Edition)

/Policy-and-Guidance/Publications/A/Accounting-and-Auditing-Standards-A-Public-Services-Perspective-Fully-Revised-Fourth-Edition-2010-Book

Accounting and Auditing Standards: A Public Services Perspective (Fully Revised Fourth Edition)

/Policy-and-Guidance/Publications/A/Accounting-and-Auditing-Standards-A-Public-Services-Perspective-Fully-Revised-Fourth-Edition-2010-CDROM

Audit Committees: Practical Guidance for Local Authorities

/Policy-and-Guidance/Publications/A/Audit-Committees--Practical-Guidance-for-Local-Authorities

Audit Viewpoint

/Policy-and-Guidance/Publications/A/Audit-Viewpoint

Local Government Application Note for the United Kingdom Public Sector Internal Audit Standards

/Policy-and-Guidance/Publications/L/Local-Government-Application-Note-for-the-United-Kingdom-Public-Sector-Internal-Audit-Standards-Book

Local Government Application Note for the United Kingdom Public Sector Internal Audit Standards

/Policy-and-Guidance/Publications/L/Local-Government-Application-Note-for-the-United-Kingdom-Public-Sector-Internal-Audit-Standards-CDROM

Systems Based Auditing Control Matrices: Collated Series

/Policy-and-Guidance/Publications/S/Systems-Based-Auditing-Control-Matrices-Collated-Series

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CIPFA, registered with the Charity Commissioners of England and Wales No. 231060 CIPFA Business Limited, the trading arm of CIPFA that provides a range of services to public sector clients, registered in England and Wales no.2376684 Registered Office 3 Robert Street, London WC2N 6RL