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.
Documents
Details
This functional standard provides guidance and direction for:
- Permanent secretaries, directors general, and chief executive officers of arm鈥檚 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: [email protected].
Updates to this page
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Version 3 of GovS 009 replaces version 2, but it has the same purpose, scope, and intent. Major changes have been made to eliminate duplication of requirements contained in the Global Internal Audit Standards and the Global Internal Audit Standards in the UK Public Sector Application Note. This functional standard is effective from 1 April 2025 in the UK public sector.
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Added the CIAF toolkit to the page
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Internal audit Continuous Improvement assessment framework PDF and HTML pages added to the page.
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Images updated and some typos
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Added self assessment tools
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First published.