Transcription of Public Sector Internal Audit Standards - GOV.UK
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Public Sector Internal Audit Standards - GOV.UK
Public Sector Internal Audit StandardsApplying the IIA International Standards to the UK Public SectorIssued by the Relevant Internal Audit Standard Setters:In collaboration with:Applying the IIA International Standards to the UK Public SectorPublic Sector Internal Audit StandardsUpdated March 2017 ISBN 978-1-84508-481-3 Permission has been obtained from the copyright holder, The Institute of Internal Auditors, 247 Maitland Ave, Altamonte Springs, Florida 32701-4201, USA. The concepts enunciated in the original IPPF have been preserved in this version. ContentsSection 1 Introduction 4 Section 2 Applicability 7 Section 3 Mission of Internal Audit 9 Section 4 Definition of Internal Auditing 10 Section 5 Core Principles for the Professional Practice of Internal Auditing 11 Section 6 Code of Ethics 12 Section 7 Standards
The PSIAS apply to all internal audit service providers, whether in-house, shared services or outsourced. All internal audit assurance and consulting services fall within the scope of the Definition of Internal Auditing (see section 3). The provision of assurance services is the primary role for internal audit in the UK public sector.
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