Public Sector Internal Audit Standards


These standards, which are based on the mandatory elements of the Institute of Internal Auditors (IIA) International Professional Practices Framework (IPPF), are intended to promote further improvement in the professionalism, quality, consistency and effectiveness of internal audit across the public sector.

The Standards have been revised from 1 April 2017 to incorporate new and revised international standards and consequent amendments to the additional public sector requirements and interpretations.








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These standards have been revised to take account of comments received during the consultation and reaffirm the importance of robust, independent and objective internal audit arrangements to provide senior management with the key assurances they need to support them both in managing the organisation and in producing the annual governance statement.

Additional guidance for local authorities is included in the Local Government Application Note on the PSIAS, which was published in April 2013. This Application Note supplements the PSIAS by providing more detailed guidance where required for local government circumstances.

For further information, please visit the Internal Audit Standards Advisory Board (IASAB) website or email CIPFA.

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