Internal audit | Department of Finance

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) 02/17 - Public Sector Internal Audit Standards (PSIAS).

Documents

DAO (DoF) 02/17 (5 May 2017) - Public Sector Internal Audit Standards (PSIAS)
PDF (61 KB)

DAO (DoF) 02/17 att (5 May 2017) - Public Sector Internal Audit Standards (PSIAS)
PDF (462 KB)

FD (DFP) 09/14 (6 Oct 2014) - Complaints handling in internal audit programmes
PDF (58 KB)

Memo to Accounting Officers - good practice guides on internal audit matters (23 Sep 2010)
PDF (41 KB)

Good practice guide: Audit strategy - HM Treasury (1 Jul 2010)
PDF (933 KB)

Good practice guidance: The consultancy role of internal audit - HM Treasury (1 Jul 2010)
PDF (866 KB)

Good practice guidance: Reporting - HM Treasury (1 Jul 2010)
PDF (972 KB)

Fraud and the government internal auditor - HM Treasury (25 May 2010)
PDF (543 KB)

DAO (DFP) 01/10 (23 Feb 2010) - Internal audit arrangements - relationships between departments and arm's length bodies
PDF (51 KB)

FD (DFP) 16/09 (4 Jun 2009) - Appropriate qualifications for head of internal audit and audit manager positions
PDF (44 KB)

DAO (DFP) 10/07 (11 Dec 2007) Further clarification - Appointment of private sector firms to internal audit within public sector
PDF (38 KB)

DAO (DFP) 10/07 (15 Aug 2007) - Appointment of private sector firms to internal audit within the public sector
PDF (35 KB)

DPFO (9 Jun 2004) - Internal audit training and development handbook
PDF (34 KB)

DPFO att (9 Jun 2004) - Internal audit training and development handbook
PDF (398 KB)

DAO (DFP) 26/02 (16 Dec 2002) - Internal audit reporting: Northern Ireland Audit Office (NIAO) access
PDF (163 KB)

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