Internal Audit: Untapped Potential


CIPFA believes that internal audit has a vital role to play in supporting the public services to achieve their goals. The research report Internal Audit: Untapped Potential explores how internal audit is currently delivering that support and considers where the potential might be to do more.

The report includes the findings of our extensive survey of internal auditors, management clients and audit committee members across the public services, supported by further research and discussions with focus groups. 

The report's conclusion is that whilst many internal auditors are delivering well, others could have a greater impact. We identify a number of challenges internal audit teams face and consider how these can be addressed. Steps should be taken by clients and audit committees, as well as heads of internal audit, to address these challenges.

The full report can be downloaded from the CIPFA website.

A summary report, exclusively for Better Governance Forum subscribers, is available here. Appendix B is also available as a handout to facilitate sharing and discussion with audit committees and audit clients.


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