CONTACT US

UK Public Sector Internal Audit Standards Advisory Board

Welcome to the website of UK Public Sector Internal Audit Standards Advisory Board (IASAB) established by the bodies responsible for setting Internal Audit Standards in the UK public sector.

The Relevant Internal Audit Standard Setters (RIASS) have agreed a new and revised set of Public Internal Audit Standards (PSIAS) that came into force on 1 April 2017.

For the PSIAS, please visit the Latest news page

The RIASS comprise:

  • CIPFA
  • HM Treasury
  • Department of Health
  • the Scottish Government
  • the Welsh Government
  • the Department of Finance (NI).

The standards are based on the mandatory elements of the International Professional Practices Framework (IPPF) as follows:

  • definition of internal auditing
  • core principles for the professional practice of internal auditing
  • code of ethics
  • international standards for the professional practice of internal auditing (which comprise statements, interpretations and a glossary)
  • plus the mission of internal auditing.

In addition, the PSIAS include a small number of the UK public sector requirements, which indicate how internal auditors must implement the IPPF in the UK public sector.

The IPPF is issued by the Institute of Internal Auditors, the global body to which the Chartered Institute of Internal Auditors is affiliated.

The overriding objective of the IASAB is to advise the RIASS on the development and maintenance of the PSIAS. 

 
twitter rss