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Public Sector Internal Audit Standards

21 March 2013

Public Sector Internal Audit Standards

The Public Sector Internal audit Standards (PSIAS) are mandatory for all Central Government Departments, Agencies and Executive NDPBs. 

• Public Sector Internal Audit Standards (PDF 448KB)

Government Internal Audit Standards

The Public Sector Internal Audit Standards (PSIAS) replaced the Government Internal Audit  Standards (GIAS) with effect from 1 April.

• Government Internal Audit Standards (PDF 391KB)

Internal Audit: good practice guidance

Good Practice guides expand upon GIAS and working at the more detailed level. They are strongly recommended for use by Central Government Departments, Agencies and Executive NDPBs

• Public Bodies Reform – a Guide for Internal Auditors (PDF 179KB)
• Internal Audit Records Management (PDF 238KB)
• The internal audit role in information assurance (PDF 329KB)
• Fraud and the Government Internal Auditor (PDF 205KB)
• Good practice guidance: audit strategy (PDF 650KB)
• Good practice guidance: the consultancy role of internal audit (PDF 622KB)
• Good practice guidance: reporting (PDF 628KB)
• Delivering audit assignments: a risk based approach (PDF 222KB)
• Good practice guidance: co-operation between internal and external auditors (PDF 88KB)  
• Internal Audit Quality Assessment Framework  
• Core brief for the recruitment of HIA posts in central government: expectations of the HIA role (PDF 180KB)
• Major Projects Authority – Integrated Assurance (PDF 566KB)

Additional good practice guidance

• Good practice guidance the lead Government department and its role - guidance and best practice (PDF 612KB)

Head of Internal Audit Letters

• Head of Internal Audit Letters

Internal Audit Training and Development

• Internal Audit Training and Development Handbook (PDF 98KB)
• Internal Audit Training and Development Handbook (a logbook for users to complete electronically) (Word 204KB)
• Government Internal Audit Competency Framework (PDF 78KB)

Some of the above documents are available in Adobe Acrobat Portable Document Format (PDF). If you do not have Adobe Acrobat installed on your computer you can download the software free of charge from the Adobe website.

For alternative ways to read PDF documents and further information on website accessibility visit the HM Treasury accessibility page.

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