The role of the head of internal audit in public service organisations
A guide for heads of internal audit to clarify the responsibilities of the role and to define best practice. Public service organisations will find the principles useful to assess their audit and governance arrangements.
Organisations need to know that they have strong arrangements for controlling their resources and for delivering their objectives.
The Head of Internal Audit (HIA) occupies a critical position in any organisation, helping it to achieve its objectives by giving assurance on its internal control arrangements and playing a key role in promoting good corporate governance.
CIPFA has produced this statement to clarify the role of the HIA and to define best practice, and public service organisations will find the principles useful to assess their audit and governance arrangements.
It is intended to be helpful to a wide audience including the leadership team, audit committees, other stakeholders as well as HIAs themselves.