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
officer, chief financial officer, chief executive, the audit committee and other key officers or relevant decision-making groups as well as how they relate to each other. Key relationships with these individuals and groups are defined for each internal audit service within its charter. 6 Public Sector Internal Audit Standards
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