Guidance on internal audit's role in counter fraud

Ensuring that an organisation has adequate counter fraud and anti-corruption arrangements is one of the requisites for good governance – particularly in a public sector body where there are responsibilities for the stewardship of public money. Like other aspects of governance, the responsibility for ensuring there are adequate arrangements lie with the board and those charged with governance. The Public Sector Internal Audit Standards (PSIAS) highlight the role of internal audit in providing assurance on counter fraud and counter fraud related advisory and consultancy work. The aim of this guidance is to support the application of the standards in practice and reference useful resources.

Download the guidance on internal audit's role in counter fraud