Responding to COVID-19: insight, support and guidance

Leading internal audit in the public sector


The CIPFA Statement on the Role of the Head of Internal Audit recommends how the role operates in practice to deliver high quality internal audit leadership. The aim of this publication is to provide examples of how heads of internal audit are successfully working with their organisations to put the recommended principles into practice.








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The head of internal audit occupies a critical position in any organisation, helping it to achieve its objectives by evaluating the effectiveness of governance, risk management and internal control arrangements and playing a key role in promoting good corporate governance. 

This insight gives examples against the five principles outlined in CIPFA’s statement on the role of the head of internal audit. Many heads of internal audit have already risen to the challenges and the examples of show how they are putting principles into practice, providing excellent support and assurance to their organisations and clients.