Standard: Government Functional Standard GovS 009: Internal Audit

Imported from official source

July 28, 2021 23:00

This government functional standard sets the expectations for internal audit activity to enhance the effectiveness and efficiency of governance, risk management and control in government organisations.

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This functional standard provides guidance and direction for:

Permanent secretaries, director generals, and chief executive officers of arm’s length bodies to ensure an environment exists which promotes this functional standard

Accounting Officers, their senior leadership teams, and members of organisational boards, to provide an environment where internal auditors have authority to operate across the organisation, independent of executive leadership

Those responsible for the provision of internal audit services

Those delivering internal audit engagements

Sponsors and officers of internal audit services in organisations

Those responsible for taking action as a result of the findings from internal audits

Those undertaking external quality assessments of internal audit providers in government.

For more guidance on the Government Internal Audit Functional Standard, or if you would like to comment on the functional standard please contact: [email protected].

Please note this functional standard no longer has a continuous improvement assessment framework from the year 2025-26.

Continuous improvement framework 2024-5 removed.

Version 3 of GovS 009 replaces version 2, but it has the same purpose, scope, and intent. Major changes have been made to eliminate duplication of requirements contained in the Global Internal Audit Standards and the Global Internal Audit Standards in the UK Public Sector Application Note. This functional standard is effective from 1 April 2025 in the UK public sector.

This is an extract. The publication continues at the source.

Read the original at the source: https://www.gov.uk/government/publications/government-functional-standard-govs-009-internal-audit

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Provenance

Organization: Government Internal Audit Agency — imported from official source
Official source: https://www.gov.uk/government/organisations/government-internal-audit-agency.atom ATOM
Imported: September 20, 2026 19:53
Versions: 1 recorded
Identity: https://www.gov.uk/government/publications/government-functional-standard-govs-009-inte...