Local Government Application Note for the UK PSIAS (2019 Edition)


This updated edition of the application note provides help and guidance for anyone responsible for shaping or managing the internal audit function of their organisation.







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This Application Note is aimed at those who play a significant part in shaping or managing the internal audit function within their organisations, including:

  • chief executives
  • chief financial officers and other senior management
  • audit committees
  • selected members within local government in the United Kingdom, as well as
  • chief audit executives/heads of internal audit.

UK Public Sector Internal Audit Standards (PSIAS) have been developed to apply across the whole of the public sector in all sectors of government. The PSIAS are based on standards issued by the Institute of Internal Auditors (IIA), with additional requirements and interpretations that make them directly applicable to the UK public sector. The PSIAS are developed jointly by the relevant internal audit standard setters (RIASS) for central government, local government, devolved government administration bodies and the National Health Service (NHS). The PSIAS set out requirements which apply generally to all UK public sector engagements, but do not include any sector requirements or guidance for specific parts of government.

CIPFA has been designated as the RIASS for local government, encompassing the following bodies:

  • UK wide – all local authorities.
  • England and Wales – the Office of the Police and Crime Commissioner, constabularies, fire authorities, fire and rescue services, national park authorities, joint committees and joint boards.
  • Scotland – integration joint boards and the Strathclyde Partnership for Transport.

CIPFA recognises the need to supplement the PSIAS with additional information and guidance on the requirements and practice of internal audit in the local government environment, and this Application Note provides that guidance.

Included with the Application Note is an authoritative checklist for measuring the performance of internal audit against the requirements of the PSIAS and the Application Note, in line with PSIAS 1300 Quality Assurance and Improvement Programme. The checklist can be used for both the internal and external assessments required in PSIAS 1300-1322.


This publication is only available online.

The digital, online version is available as both searchable HTML and a bookmarked downloadable PDF of the publication that can be shared throughout your organisation. The questions in the Application Note checklist are also provided in a CSV file, to facilitate their use in a variety of electronic documentation tools.


Customers will need to register and login to CIPFA's website to access the publication. 

Details of licensing arrangements for other categories of purchaser, which includes those organisations operating shared service arrangements, are available from CIPFA's Publications Department.

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