Standard

Government Functional Standard GovS 009: Internal Audit

This government functional standard sets the expectations for internal audit activity to enhance the effectiveness and efficiency of governance, risk management and control in government organisations.

From:
Government Internal Audit Agency
Published
29 July 2021
Last updated
5 March 2024 — See all updates

Documents

Government Functional Standard GovS 009: Internal Audit

PDF, 324 KB, 33 pages

Internal Audit Continuous Improvement Assessment framework

PDF, 990 KB, 37 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
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.

GovS 009 Internal Audit: Continuous Improvement Assessment Framework

HTML

Internal Audit CIAF Scorecard

MS Excel Spreadsheet, 79.8 KB

This file may not be suitable for users of assistive technology.

Request an accessible format.
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 arm’s 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.

Updates to this page

Published 29 July 2021
Last updated 5 March 2024 + show all updates

  1. Added the CIAF toolkit to the page

  2. Internal audit Continuous Improvement assessment framework PDF and HTML pages added to the page.

  3. Images updated and some typos

  4. Added self assessment tools

  5. First published.

Sign up for emails or print this page

Related content