Internal audit
Date published:
Guidance in relation to internal audit in the public sector. Includes the Public Sector Internal Audit Standards (PSIAS) and associated good practice guidance. The most recent publication is DAO (DoF) 03/25 - Introduction of new Global Internal Audit Standards in the UK Public Sector.
Documents
- DAO (DoF) 03/25 (31 Mar 2025) - Introduction of new Global Internal Audit Standards in the UK Public Sector
- DAO (DoF) 03/25 att 1 - Complete Global Internal Audit Standards
- DAO (DoF) 03/25 att 2 - Application Note - Global Internal Audit Standards December 2024
- FD (DFP) 09/14 (6 Oct 2014) - Complaints handling in internal audit programmes
- Memo to Accounting Officers - good practice guides on internal audit matters (23 Sep 2010)
- Good practice guide: Audit strategy - HM Treasury (1 Jul 2010)
- Good practice guidance: The consultancy role of internal audit - HM Treasury (1 Jul 2010)
- Good practice guidance: Reporting - HM Treasury (1 Jul 2010)
- Fraud and the government internal auditor - HM Treasury (25 May 2010)
- DAO (DFP) 01/10 (23 Feb 2010) - Internal audit arrangements - relationships between departments and arm's length bodies
- FD (DFP) 16/09 (4 Jun 2009) - Appropriate qualifications for head of internal audit and audit manager positions
- DAO (DFP) 10/07 (11 Dec 2007) Further clarification - Appointment of private sector firms to internal audit within public sector
- DAO (DFP) 10/07 (15 Aug 2007) - Appointment of private sector firms to internal audit within the public sector
- DPFO (9 Jun 2004) - Internal audit training and development handbook
- DPFO att (9 Jun 2004) - Internal audit training and development handbook
- DAO (DFP) 26/02 (16 Dec 2002) - Internal audit reporting: Northern Ireland Audit Office (NIAO) access