CIPFA promotes the role of the head of internal audit


A major new statement on the role of the Head of Internal Audit (HIA) in public service organisations has been released by the Chartered Institute of Public Finance and Accountancy (CIPFA).

The statement follows CIPFA’s well received statement on the role of the Chief Financial Officer and will be particularly timely given the forthcoming spending cuts. Value for money and high standards of probity will be essential if these cuts are to be successfully implemented.

Internal audit and the HIA in particular can play a crucial role in this process as HIAs are well placed to know how their organisation works and they provide an objective opinion each year on governance arrangements which can provide assurance to managers, Boards and also to the public.

The Statement sets out the principles that CIPFA believes are crucial to the success of the HIA, both in personal and organisational terms. It represents professional best practice and CIPFA recommends that organisations declare each year that they comply with it, or explain how they are achieving the same standards.

CIPFA’s Director of Policy, Ian Carruthers said:

‘Heads of Internal Audit have a pivotal role to play in ensuring taxpayers get value for money. CIPFA strongly supports them and their role in securing good governance and strong financial management’.


CIPFA Press Office
T: 020 7543 5600

Notes to Editors:

The final Statement is available to download from the CIPFA website.

The CIPFA Statement covers all the public services.  Some officers in local government have related statutory duties and a separate Statement will be issued in due course to reflect this.

CIPFA members mainly work in the public services often as accountants or as internal or external auditors

CIPFA set up a highly qualified Steering Group to produce the Statement.  Chaired by Mike More, Chief Executive at Westminster City Council it included the Government’s Head of Internal Audit Profession, a Chief Financial Officer and HIAs.  The Institute of Internal Auditor’s Director of Policy was also on the group.


CIPFA, the Chartered Institute of Public Finance and Accountancy, is the professional body for people in public finance. Our 14,000 members work throughout the public services, in national audit agencies, in major accountancy firms, and in other bodies where public money needs to be effectively and efficiently managed. As the world’s only professional accountancy body to specialise in public services, CIPFA’s portfolio of qualifications are the foundation for a career in public finance. They include the benchmark professional qualification for public sector accountants as well as a postgraduate diploma for people already working in leadership positions. They are taught by our in-house CIPFA Education and Training Centre as well as other places of learning around the world. We also champion high performance in public services, translating our experience and insight into clear advice and practical services. They include information and guidance, courses and conferences, property and asset management solutions, consultancy and interim people for a range of public sector clients. Globally, CIPFA shows the way in public finance by standing up for sound public financial management and good governance. We work with donors, partner governments, accountancy bodies and the public sector around the world to advance public finance and support better public services.