Public Sector Internal Audit Standards (PSIAS) 2017

These standards, which are based on the mandatory elements of the International Professional Practices Framework (IPPF) of the Global Institute of Internal Auditors (IIA), are intended to promote further improvement in the professionalism, quality, consistency and effectiveness of internal audit across the public sector. The Relevant Internal Audit Standards Setters have adopted this third edition of the PSIAS from 1 April 2017, on advice of the UK Public Sector Internal Audit Standards Advisory Board (IASAB).

Older versions of the standards

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

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