Frequently asked questions and other briefings

Frequently asked questions responses issued on specific topics topics

• Peer review checklists (PDF, 28 KB)
• The role of the sponsor in the external assessment for the UK public sector (PDF, 33 KB)
• Disclosure of non-conformance (PDF, 29 KB)
• Can my external auditor act as the quality assurance and improvement programme external assessor? (PDF, 35 KB)
• The relationship between the annual internal audit report and the annual governance statement (PDF, 27 KB)
• What is meant by the term 'organisational value' in the public sector? (PDF, 270 KB)
• Managing communications in an environment of transparency (PDF, 131 KB)
• The status of the CAE1 and their requirement for access (PDF, 144 KB)

Frequently asked questions responses issued in 2013

During the 2012 consultation on the draft UK Public Sector Internal Audit Standards (PSIAS), the UK Public Sector Internal Audit Standards Advisory Board (IASAB) compiled a list of frequently asked questions, which is available to download.

• Download August 2013 frequently asked questions (PDF, 158 KB)

In addition, IASAB compiled a feedback report on its 2012 consultation. This feedback can be viewed with archived consultations and other announcements.

Other briefings and guidance

• Guidance on internal audit's role in counter fraud
• QAIP and multi-client service providers
• Guidance on resource management
• Applicability of non-mandatory IIA material to the UK public sector