Guidance

DAO 01/25 Introduction of new Global Internal Audit Standards in the UK Public Sector

'Dear Accounting Officer' (DAO) letters are used to provide specific advice on issues of accountability, regularity and propriety and annual accounting exercises.

Documents

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Details

DAOs supplement guidance published in Managing Public Money.

Each Accounting Officer should ensure that consideration is given to whether the essential conditions for effective internal audit as set out in the new Global Internal Audit Standards are in place in their organisation. This should be discharged by discussion at ARACs about the internal audit charter with their Head of Internal Audit.

Please address enquiries on the issues covered in this DAO letter to [email protected]

Updates to this page

Published 18 December 2012
Last updated 31 March 2025 show all updates
  1. Updated to fix typo in previous change note. Update should read: Title updated and contact information added to details. New DAO letter ref: 1/25 added to replace DAO 3/12 Public sector internal audit standards: 18 December 2012.

  2. Title updated and contact information added to details. New DAO letter ref: 3/25 added to replace DAO 3/12 Public sector internal audit standards: 18 December 2012.

  3. First published.

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