Standards

Application Note Global Internal Audit Standards in the UK Public Sector (applicable from 1 April 2025)

This Application Note Global Internal Audit Standards in the UK Public Sector is to be applied with the Global Internal Audit Standards issued by the Institute of Internal Audits. The Relevant Internal Audit Standards Setters have adopted this application note from 1 April 2025, on advice of the UK Public Sector Internal Audit Standards Advisory Board (IASAB).

• Download the Application Note: Global Internal Audit Standards in the UK Public Sector (PDF, 372Kb)

Older versions of the standards

• Public Sector Internal Audit Standards 2017 (Superseded)
• Public Sector Internal Audit Standards 2016 (Superseded)
• Public Sector Internal Audit Standards 2013 (Superseded)

Local Government Application Note for the UK PSIAS (2019 Edition) 

This CIPFA publication provides additional sector specific guidance on how the PSIAS should be applied by local government bodies in the UK

Consultations

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