GovWire

Standard: Government Functional Standard GovS 009: Internal Audit

Government Internal Audit Agency

March 5
09:35 2024

Internal Audit Continuous Improvement Assessment framework

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GovS 009 CIAF toolkit

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Correspondence@giaa.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This functional standard provides guidance and direction for:

  • Permanent secretaries, directors general, and chief executive officers of arms length bodies to ensure an environment exists which promotes this functional standard
  • Accounting Officers, their senior leadership teams, and members of organisational boards, to provide an environment where internal auditors have authority to operate across the organisation, independent of executive leadership
  • Those responsible for the provision of internal audit services
  • Those delivering internal audit engagements
  • Sponsors and officers of internal audit services in organisations
  • Those responsible for taking action as a result of the findings from internal audits
  • Those undertaking external quality assessments of internal audit providers in government.

For more guidance on the Government Internal Audit Functional Standard, or if you would like to comment on the functional standard please contact: GIAA.IAprofession@giaa.gov.uk.

Published 29 July 2021
Last updated 5 March 2024 Friday, 26 May

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